l9n/ Mississippi

2020 Regular Session

Senate Bill 2601

Ad valorem tax; revise certain provisions relating to assessment of public service corporations.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on June 9, 2020. The 2020 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTIONS 27-35-301, 27-35-303, 27-35-305, 27-35-309, 27-35-311, 27-35-313 AND 27-35-325, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS REGARDING THE ASSESSMENT OF RAILROAD AND OTHER PUBLIC SERVICE CORPORATION PROPERTY FOR THE PURPOSES OF AD VALOREM TAXATION; TO REVISE THE DATE BY WHICH RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS MUST FILE WITH THE DEPARTMENT OF REVENUE FOR AD VALOREM TAX ASSESSMENT PURPOSES SCHEDULES OF PROPERTY OWNED BY SUCH CORPORATIONS; TO REVISE THE TIME FOR WHICH THE DEPARTMENT OF REVENUE MAY GRANT AN EXTENSION FOR THE FILING OF SUCH SCHEDULES; TO REVISE THE LENGTH OF TIME THAT ASSESSMENTS MADE BY THE DEPARTMENT OF REVENUE OF SUCH PROPERTY SHALL REMAIN OPEN FOR OBJECTION; TO REVISE THE DATE BY WHICH RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS MUST FILE AN APPORTIONMENT OF THE ASSESSED VALUE OF PROPERTY OF SUCH CORPORATIONS; TO REVISE CERTAIN PROVISIONS REGARDING OBJECTIONS TO ASSESSMENTS MADE BY THE DEPARTMENT OF REVENUE; TO REVISE CERTAIN PROVISIONS REGARDING THE IMPOSITION OF A PENALTY AGAINST RAILROADS OR OTHER PUBLIC SERVICE CORPORATIONS FOR FAILURE TO FILE THE REQUIRED SCHEDULES OF PROPERTY FOR AD VALOREM TAX ASSESSMENT PURPOSES; TO AMEND SECTION 27-35-513, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS REGARDING THE IMPOSITION OF A PENALTY AGAINST RAILROAD CAR COMPANIES FOR FAILURE TO FILE REQUIRED STATEMENTS WITH THE DEPARTMENT OF REVENUE FOR AD VALOREM TAX ASSESSMENT PURPOSES; TO AMEND SECTION 27-35-703, MISSISSIPPI CODE OF 1972, TO REVISE THE DATE BY WHICH AIRLINE COMPANIES MUST FILE WITH THE DEPARTMENT OF REVENUE FOR AD VALOREM TAX ASSESSMENT PURPOSES SCHEDULES OF AIRCRAFT OPERATED IN THIS STATE BY SUCH COMPANIES; TO REVISE THE LENGTH OF TIME THAT ASSESSMENTS MADE BY THE DEPARTMENT OF REVENUE OF SUCH AIRCRAFT SHALL REMAIN OPEN FOR OBJECTION; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the Senate

Its course

February 17 to June 9, 2020, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action6 actions on 6 days

In the SenateFeb 17 to Mar 1022 days

FinanceFeb 17 to Feb 2710 days

In the House of RepresentativesMar 10 to Jun 9 · stopped91 days

Ways and MeansMar 25 to Jun 9 · stopped76 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the Senate Feb 17 – Mar 10

  1. Referred to the Senate committee on Finance
  2. Reported from committee in the Senate: title sufficient, do pass
  3. Passed the Senate

In the House of Representatives Mar 11 – Jun 9

  1. Sent to the House
  2. Referred to the House committee on Ways and Means
  3. Died in committee in the House
All 6 actions, as published