Did not become law. It stopped in the Senate's Municipalities Committee on February 24, 2021. The 2021 session has ended.
2021 Regular Session
Senate Bill 2203
Ad valorem taxes; consider annexed business "new enterprise" for purposes of eligibility for certain municipal tax exemptions.
What it does
The synopsis the Legislature published with the bill.
AN ACT TO AMEND SECTIONS 27-31-101 AND 27-31-103, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A MUNICIPALITY ANNEXES AN AREA ALREADY CONTAINING AN ENTERPRISE OF A KIND OTHERWISE ELIGIBLE TO RECEIVE DISCRETIONARY AD VALOREM TAX EXEMPTIONS AS A NEW ENTERPRISE, SUCH ENTERPRISE SHALL BE CONSIDERED A "NEW ENTERPRISE" FOR PURPOSES OF THE MUNICIPALITY'S AUTHORITY TO GRANT THE DISCRETIONARY EXEMPTIONS; TO PROVIDE THAT THE DATE FROM WHICH THE INITIAL PERIOD OF EXEMPTION BEGINS SHALL BE THE EFFECTIVE DATE OF THE ANNEXATION OF THE AREA IN WHICH THE ENTERPRISE IS LOCATED; TO AMEND SECTIONS 27-31-104, 27-31-105, 27-31-107 AND 27-31-115 MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; 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
Sponsor
Its course
January 8 to February 24, 2021, 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 action2 actions on 2 days
In the SenateJan 8 to Feb 24 · stopped47 days
MunicipalitiesJan 8 to Feb 24 · stopped47 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 Jan 8 – Feb 24
- Jan 8Referred to the Senate committees on Municipalities and on Finance
- Feb 24Died in committee in the Senate
All 2 actions, as published
- Jan 8Referred To Municipalities;FinanceSenate
- Feb 24Died In CommitteeSenate