Bayou Casotte Industrial Zone Establishment Act; create.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Barton

HOUSE BILL NO. 1620

AN ACT TO CREATE THE "BAYOU CASOTTE INDUSTRIAL ZONE 1
ESTABLISHMENT ACT"; TO PROVIDE FOR CERTAIN LEGISLATIVE FINDINGS; 2
TO PROVIDE THAT A MUNICIPALITY MAY NOT ANNEX ANY PORTION OF THE 3
AREA COMPRISING THE BAYOU CASOTTE INDUSTRIAL ZONE; TO AMEND 4
SECTION 21-1-59, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE 5
PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 21-1-27, 6
21-1-29, 21-1-31, 21-1-33, 21-1-35, 21-1-37, 21-1-39 AND 21-1-41, 7
MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF LAW RELATING TO 8
THE EXTENSION OR CONTRACTION OF MUNICIPAL CORPORATE BOUNDARIES, 9
FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 10
27-31-1, MISSISSIPPI CODE OF 1972, WHICH EXEMPTS VARIOUS TYPES OF 11
PROPERTY FROM AD VALOREM TAXATION, FOR THE PURPOSES OF POSSIBLE 12
AMENDMENT; AND FOR RELATED PURPOSES. 13
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 14
SECTION 1. Sections 1 through 4 of this act shall be known 15
and may be cited as the "Bayou Casotte Industrial Zone 16
Establishment Act". It is the intent of the Legislature to 17
establish the Bayou Casotte Industrial Zone, to define its 18
boundaries, to promote economic development, and to exempt the 19
zone from municipal annexation. 20
SECTION 2. (a) For the purposes of Sections 1 through 4 of 21
this act, the following words and phrases shall have the meanings 22
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ascribed in this subsection unless the context clearly indicates 23
otherwise: 24
(b) "Municipality" means any municipality in this 25
state, whether existing before the effective date of this act or 26
created thereafter. 27
(c) "Zone" means the Bayou Casotte Industrial Zone 28
established pursuant to Section 3 of this act. 29
SECTION 3. (1) The Legislature finds and declares that: 30
(a) The zone is industrial in character and is best 31
suited for industrial and related uses; 32
(b) The zone is optimally situated for industrial 33
expansion and new industrial investment, and is not intended for 34
residential or retail development; 35
(c) The zone is located in the unincorporated area of 36
Jackson County, Mississippi, and taxpayers within the zone are 37
subject to ad valorem taxation by Jackson County for (i) Jackson 38
County and (ii) the Pascagoula-Gautier Municipal School District; 39
(d) Annexation by a municipality of any portion of the 40
area comprising the zone would serve primarily to generate 41
additional ad valorem tax revenue and would impose an additional 42
layer of ad valorem taxation on taxpayers within the zone without 43
providing commensurate municipal services or benefits; and 44
(e) Any such increased ad valorem tax burden would 45
impair the zone's competitiveness for economic growth, to the 46
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detriment of the zone, its industries, surrounding communities, 47
and the State of Mississippi. 48
(2) The Legislature therefore finds a compelling public need 49
to establish the Bayou Casotte Industrial Zone to encourage the 50
expansion of existing industry and to foster future industrial 51
development within the boundaries described in subsection (3) of 52
this section. 53
(3) The boundaries of the zone are described as follows: 54
Commencing at a point at the common corner of Sections 32 and 55
33 of Township 7 South, Range 5 West and Sections 4 and 5 of 56
Township 8 South Range 5 West, said Point lying on the north 57
right-of-way of Stennis Blvd and said point being the POINT OF 58
BEGINNING; 59
thence run west along the southern line of Section 32 of Township 60
7 South, Range 5 West approximately 1334 ft to the intersection 61
with the existing corporate limits of the City of Pascagoula as 62
recorded In the Matter of the Enlargement and Extension of the 63
Municipal Boundaries of the City of Pascagoula, Jackson County, 64
Mississippi, Civil Action No.99-1175-WM, on July 09,1999.; 65
thence run southerly, westerly and southwesterly along said 66
corporate limits of the City of Pascagoula to the intersection 67
with the eastern line of Section 19 Township 8 South Range 5 West; 68
thence continue south along the east line of Section 19 and west 69
line of Section 20 approximately 6469 ft along a southerly 70
extension of the west line of Section 20 Township 8 South Range 5 71
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West to a point in the Mississippi Sound that intersects an 72
easterly extension of the southern boundary of the Pascagoula City 73
Limits as described in In the Matter of the Enlargement and 74
Extension of the Municipal Boundaries of the City of Pascagoula, 75
Jackson County, Mississippi, Civil Action No.99-1175-WM, on July 76
09,1999.; 77
thence run easterly approximately 13,210 ft to the east line of 78
the West half Section 27 Township 8 South Range 5 West; 79
thence run northerly approximately 24,158 ft along the east line 80
of the West half of Sections 27, 22,15,10, and 3 Township 8 South 81
Range 5 West to the northeast corner of the northwest quarter of 82
Section 3 Township 8 South Range 5 West; 83
thence run westerly approximately 2648 ft along the north line of 84
Section 3 Township 8 South Range 5 West to the northwest corner of 85
Section 3 Township 8 South Range 5 West; 86
thence run northerly approximately 97 ft along the east line of 87
Section 4 Township 8 South Range 5 West to the northeast corner of 88
Section 4 Township 8 South Range 5 West; 89
thence run westerly approximately 5273 ft along the north line of 90
Section 4 Township 8 South Range 5 West to the northwest corner of 91
Section 4 Township 8 South Range 5 West, said point being THE 92
POINT OF BEGINNING. 93
The boundaries of the zone shall be filed with the Secretary 94
of State and with the entity charged with economic development 95
responsibilities for Jackson County, Mississippi. 96
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SECTION 4. (1) A municipality may not annex any portion of 97
the area comprising the zone. Any such annexation or attempted 98
annexation, including pending or previously filed actions, is 99
declared null and void ab initio. 100
(2) Except as provided in Sections 1 through 4 of this act 101
and in Section 21-1-59, Mississippi Code of 1972, nothing in this 102
act shall be construed to otherwise limit or affect the authority 103
of any municipality to exercise its authority regarding 104
annexation. 105
(3) Nothing in this act shall affect the availability of any 106
economic development incentives, whether existing before the 107
effective date of this act or authorized thereafter, including, 108
but not limited to, industrial property tax exemptions, tax 109
credits and incentives, or any other benefits otherwise available 110
to entities owning property and/or operating in any portion of the 111
area comprising the zone. 112
(4) (a) The payment of municipal taxes or fees, or the 113
provision of municipal services within any portion of the area 114
comprising the zone, whether before the effective date of this act 115
or pursuant to agreement thereafter, shall not be construed as a 116
waiver of the prohibition against annexation as established by 117
Sections 1 through 4 of this act. 118
(b) Nothing in Sections 1 through 4 of this act shall 119
affect the validity of any local or municipal assessments or 120
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levies lawfully in effect within any portion of the area 121
comprising the zone on or before the effective date of this act. 122
SECTION 5. Section 21-1-59, Mississippi Code of 1972, is 123
amended as follows: 124
21-1-59. (1) No municipality shall be created or shall 125
change its boundaries so as to include within the limits of such 126
municipality any of the buildings or grounds of any state 127
institution, unless consent thereto shall be obtained in writing 128
from the board of trustees of such institution or such other 129
governing board or body as may be created for the control of such 130
institution. Inclusion of the buildings or grounds of any state 131
institution within the area of a municipal incorporation or 132
expansion without the consent hereinabove required shall be 133
voidable at the option of the affected institution within six (6) 134
months after the institution becomes aware of the inclusion. Upon 135
consent to inclusion within the area of a municipal incorporation 136
or expansion, a state institution may require, subject to 137
agreement of the municipality involved, conditions relating to 138
land use development, zoning requirements, building codes and 139
delivery of governmental services which shall be applicable to the 140
buildings or grounds of the institution included in the 141
municipality. 142
Provided further, that any future changes in the boundaries 143
of a presently existing municipality which extends into or further 144
extends into a county other than the county in which the 145
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municipality's principal office is located shall not affect the 146
public school district located in the annexed area, unless and 147
until consent thereto shall have first been obtained in writing 148
from the board of trustees of the school district proposed to be 149
partially or wholly included in the change of municipal 150
boundaries. 151
Provided further, that any change in the boundaries of a 152
presently existing municipality of any Class 1 county having two 153
(2) judicial districts, being traversed by U.S. Highway 11 which 154
intersects U.S. Highway 84, shall not affect the public school 155
district located in the annexed area and shall not change the 156
governmental unit to which the school taxes are paid, unless 157
approved by referendum as hereinafter provided. 158
In the event that twenty percent (20%) of the registered 159
voters residing within the area to be annexed by a municipality 160
petition the governing body of such municipality for a referendum 161
on the question of inclusion in the municipal school district 162
within sixty (60) days of public notice of the adoption of such 163
ordinance, such notice given in the same manner and for the same 164
length of time as is provided in Section 21-1-15 with regard to 165
the creation of municipal corporations, the governing body of the 166
county in which the area to be annexed is located shall hold a 167
referendum of all registered voters residing within the area to be 168
annexed on the question of inclusion in the municipal school 169
district. Approval of the ordinance shall be made by a majority 170
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vote of the qualified electors voting in said referendum to be 171
held within ninety (90) days from the date of filing and 172
certification of the petition provided for herein on the question 173
of such extension or contraction. The referendum shall be held in 174
the same manner as are other county elections. 175
The inclusion of buildings or grounds of any state 176
institution within the area of a municipal incorporation or 177
expansion in any proceedings creating a municipality or enlarging 178
the boundaries of a municipality prior to the effective date of 179
Senate Bill 2307, 1987 Regular Session (Chapter 359, eff March 18, 180
1987), is hereby ratified, confirmed and validated, regardless of 181
whether such inclusion was in conformity with the requirements of 182
this section at the time of such proceedings, and such inclusion 183
shall not be void or voidable by any affected state institution on 184
or after the effective date of Senate Bill 2307, 1987 Regular 185
Session (Chapter 359, eff March 18, 1987). This paragraph shall 186
not be applicable to and shall not be construed to validate the 187
inclusion of buildings or grounds of any state institution within 188
the area of a municipal incorporation or expansion where such 189
inclusion or the proceedings involving such inclusion were 190
declared invalid or void in a final adjudication of a court of 191
competent jurisdiction prior to the effective date of Senate Bill 192
2307, 1987 Regular Session (Chapter 359, eff March 18, 1987), and 193
the decision of such court was not appealed within the applicable 194
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time period for appeals from such court or was not overturned by 195
any court to which an appeal may have been made. 196
(2) The governing authorities of a municipality may enter 197
into an agreement with an enterprise operating a project as 198
defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi), 199
Section 57-75-5(f)(xxviii) or Section 57-75-5(f)(xxix) providing 200
that the municipality shall not change its boundaries so as to 201
include within the limits of such municipality the project site of 202
such a project unless consent thereto shall be obtained in writing 203
from the enterprise operating the project. Such agreement may be 204
for a period not to exceed thirty (30) years. Such agreement 205
shall be binding on future governing authorities of such 206
municipality. 207
(3) No municipality shall change its boundaries so as to 208
include within the limits of such municipality any portion of the 209
area comprising the Bayou Casotte Industrial Zone as provided in 210
Sections 1 through 4 of this act. 211
SECTION 6. Section 21-1-27, Mississippi Code of 1972, is 212
brought forward as follows: 213
21-1-27. (1) The limits and boundaries of existing cities, 214
towns and villages shall remain as now established until altered 215
in the manner hereinafter provided. When any municipality shall 216
desire to enlarge or contract the boundaries thereof by adding 217
thereto adjacent unincorporated territory or excluding therefrom 218
any part of the incorporated territory of such municipality, the 219
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governing authorities of such municipality shall pass an ordinance 220
defining with certainty the territory proposed to be included in 221
or excluded from the corporate limits, and also defining the 222
entire boundary as changed. In the event the municipality desires 223
to enlarge such boundaries, such ordinance shall in general terms 224
describe the proposed improvements to be made in the annexed 225
territory, the manner and extent of such improvements, and the 226
approximate time within which such improvements are to be made; 227
such ordinance shall also contain a statement of the municipal or 228
public services which such municipality proposes to render in such 229
annexed territory. In the event the municipality shall desire to 230
contract its boundaries, such ordinance shall contain a statement 231
of the reasons for such contraction and a statement showing 232
whereby the public convenience and necessity would be served 233
thereby. 234
(2) [Repealed] 235
(3) [Repealed] 236
SECTION 7. Section 21-1-29, Mississippi Code of 1972, is 237
brought forward as follows: 238
21-1-29. When any such ordinance shall be passed by the 239
municipal authorities, such municipal authorities shall file a 240
petition in the chancery court of the county in which such 241
municipality is located; however, when a municipality wishes to 242
annex or extend its boundaries across and into an adjoining county 243
such municipal authorities shall file a petition in the chancery 244
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court of the county in which such territory is located. The 245
petition shall recite the fact of the adoption of such ordinance 246
and shall pray that the enlargement or contraction of the 247
municipal boundaries, as the case may be, shall be ratified, 248
approved and confirmed by the court. There shall be attached to 249
such petition, as exhibits thereto, a certified copy of the 250
ordinance adopted by the municipal authorities and a map or plat 251
of the municipal boundaries as they will exist in event such 252
enlargement or contraction becomes effective. 253
SECTION 8. Section 21-1-31, Mississippi Code of 1972, is 254
brought forward as follows: 255
21-1-31. Upon the filing of such petition and upon 256
application therefor by the petitioner, the chancellor shall fix a 257
date certain, either in term time or in vacation, when a hearing 258
on said petition will be held, and notice thereof shall be given 259
in the same manner and for the same length of time as is provided 260
in Section 21-1-15 with regard to the creation of municipal 261
corporations, and all parties interested in, affected by, or being 262
aggrieved by said proposed enlargement or contraction shall have 263
the right to appear at such hearing and present their objection to 264
such proposed enlargement or contraction. However, in all cases 265
of the enlargement of municipalities where any of the territory 266
proposed to be incorporated is located within three (3) miles of 267
another existing municipality, then such other existing 268
municipality shall be made a party defendant to said petition and 269
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shall be served with process in the manner provided by law, which 270
process shall be served at least thirty (30) days prior to the 271
date set for the hearing. 272
SECTION 9. Section 21-1-33, Mississippi Code of 1972, is 273
brought forward as follows: 274
21-1-33. (1) If the chancellor finds from the evidence 275
presented at the hearing that the proposed enlargement or 276
contraction is reasonable and is required by the public 277
convenience and necessity and, in the event of an enlargement of a 278
municipality, that reasonable public and municipal services will 279
be rendered in the annexed territory within a reasonable time and 280
that the governing authority of the municipality complied with the 281
provisions of Section 21-1-27, the chancellor shall enter a decree 282
approving, ratifying and confirming the proposed enlargement or 283
contraction, and describing the boundaries of the municipality as 284
altered. In so doing the chancellor shall have the right and the 285
power to modify the proposed enlargement or contraction by 286
decreasing the territory to be included in or excluded from the 287
municipality, as the case may be. 288
(2) If the chancellor shall find from the evidence that the 289
proposed enlargement or contraction, as the case may be, is 290
unreasonable and is not required by the public convenience and 291
necessity, or in the event of an enlargement of a municipality, 292
that the governing authority of the municipality failed to comply 293
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with the provisions of Section 21-1-27, then he shall enter a 294
decree denying the enlargement or contraction. 295
(3) In any event, the decree of the chancellor shall become 296
effective after the passage of ten (10) days from the date thereof 297
or, in the event an appeal is taken therefrom, within ten (10) 298
days from the final determination of the appeal. In any 299
proceeding under this section the burden shall be upon the 300
municipal authorities to show that the proposed enlargement or 301
contraction is reasonable. 302
SECTION 10. Section 21-1-35, Mississippi Code of 1972, is 303
brought forward as follows: 304
21-1-35. In the event no objection is made to the petition 305
for the enlargement or contraction of the municipal boundaries, 306
the municipality shall be taxed with all costs of the proceedings. 307
In the event objection is made, such costs may be taxed in such 308
manner as the chancellor shall determine to be equitable pursuant 309
to the Mississippi Rules of Civil Procedure. In the event of an 310
appeal from the judgment of the chancellor, the costs incurred in 311
the appeal shall be taxed against the appellant if the judgment be 312
affirmed, and against the appellee if the judgment be reversed. 313
SECTION 11. Section 21-1-37, Mississippi Code of 1972, is 314
brought forward as follows: 315
21-1-37. If the municipality or any other interested person 316
who was a party to the proceedings in the chancery court be 317
aggrieved by the decree of the chancellor, then such municipality 318
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or other person may prosecute an appeal therefrom within the time 319
and in the manner and with like effect as is provided in Section 320
21-1-21 in the case of appeals from the decree of the chancellor 321
with regard to the creation of a municipal corporation. 322
SECTION 12. Section 21-1-39, Mississippi Code of 1972, is 323
brought forward as follows: 324
21-1-39. Whenever the corporate limits of any municipality 325
shall be enlarged or contracted, as herein provided, the chancery 326
clerk shall, after the expiration of ten (10) days from the date 327
of such decree if no appeal be taken therefrom, forward to the 328
Secretary of State a certified copy of such decree, which shall be 329
filed in the office of the Secretary of State and shall remain a 330
permanent record thereof. In the event an appeal be taken from 331
such decree and such decree is affirmed, then the certified copy 332
thereof shall be forwarded to the Secretary of State within ten 333
(10) days after receipt of the mandate from the Supreme Court 334
notifying the clerk of such affirmance. 335
SECTION 13. Section 21-1-41, Mississippi Code of 1972, is 336
brought forward as follows: 337
21-1-41. In all cases where the limits of a municipality are 338
enlarged or contracted the municipal authorities shall furnish to 339
the chancery clerk a map or plat of the boundaries of the 340
municipality as altered. Such map or plat shall be recorded in the 341
official plat book of the county. 342
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SECTION 14. Section 27-31-1, Mississippi Code of 1972, is 343
brought forward as follows: 344
27-31-1. The following shall be exempt from taxation: 345
(a) All cemeteries used exclusively for burial 346
purposes. 347
(b) All property, real or personal, belonging to the 348
State of Mississippi or any of its political subdivisions, except 349
property of a municipality not being used for a proper municipal 350
purpose and located outside the county or counties in which such 351
municipality is located. A proper municipal purpose within the 352
meaning of this section shall be any authorized governmental or 353
corporate function of a municipality. 354
(c) All property, real or personal, owned by units of 355
the Mississippi National Guard, or title to which is vested in 356
trustees for the benefit of any unit of the Mississippi National 357
Guard; provided such property is used exclusively for such unit, 358
or for public purposes, and not for profit. 359
(d) All property, real or personal, belonging to any 360
religious society, or ecclesiastical body, or any congregation 361
thereof, or to any charitable society, or to any historical or 362
patriotic association or society, or to any garden or pilgrimage 363
club or association and used exclusively for such society or 364
association and not for profit; not exceeding, however, the amount 365
of land which such association or society may own as provided in 366
Section 79-11-33. All property, real or personal, belonging to 367
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any foundation organized as a nonprofit corporation that is exempt 368
from federal income taxation under Section 501(c)(3) of the 369
Internal Revenue Code and that receives, invests and administers 370
private support for a state-supported institution of higher 371
learning, a public community college or junior college located in 372
the State of Mississippi or a nonprofit private university or 373
college located in the State of Mississippi, as the case may be. 374
For the sole purpose of applying the preceding sentence, all 375
property, real or personal, belonging to an entity that is wholly 376
owned by and controlled by such a foundation shall be treated as 377
belonging to the foundation, provided such property is not leased 378
or otherwise used to generate revenue that is not used exclusively 379
to benefit an institution described above. All property, real or 380
personal, belonging to any rural waterworks system or rural sewage 381
disposal system incorporated under the provisions of Section 382
79-11-1. All property, real or personal, belonging to any college 383
or institution for the education of youths, used directly and 384
exclusively for such purposes, provided that no such college or 385
institution for the education of youths shall have exempt from 386
taxation more than six hundred forty (640) acres of land; 387
provided, however, this exemption shall not apply to commercial 388
schools and colleges or trade institutions or schools where the 389
profits of same inure to individuals, associations or 390
corporations. All property, real or personal, belonging to an 391
individual, institution or corporation and used for the operation 392
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of a grammar school, junior high school, high school or military 393
school. All property, real or personal, owned and occupied by a 394
fraternal and benevolent organization, when used by such 395
organization, and from which no rentals or other profits accrue to 396
the organization, but any part rented or from which revenue is 397
received shall be taxed. 398
(e) All property, real or personal, held and occupied 399
by trustees of public schools, and school lands of the respective 400
townships for the use of public schools, and all property kept in 401
storage for the convenience and benefit of the State of 402
Mississippi in warehouses owned or leased by the State of 403
Mississippi, wherein said property is to be sold by the Alcoholic 404
Beverage Control Division of the Department of Revenue. 405
(f) All property, real or personal, whether belonging 406
to religious or charitable or benevolent organizations, which is 407
used for hospital purposes, and nurses' homes where a part 408
thereof, and which maintain one or more charity wards that are for 409
charity patients, and where all the income from said hospitals and 410
nurses' homes is used entirely for the purposes thereof and no 411
part of the same for profit. All property, real or personal, 412
belonging to a federally qualified health center where all the 413
income from such center is used entirely for the purposes thereof 414
and no part of the same for profit. 415
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(g) The wearing apparel of every person; and also 416
jewelry and watches kept by the owner for personal use to the 417
extent of One Hundred Dollars ($100.00) in value for each owner. 418
(h) Provisions on hand for family consumption. 419
(i) All farm products grown in this state for a period 420
of two (2) years after they are harvested, when in the possession 421
of or the title to which is in the producer, except the tax of 422
one-fifth of one percent (1/5 of 1%) per pound on lint cotton now 423
levied by the Board of Commissioners of the Mississippi Levee 424
District; and lint cotton for five (5) years, and cottonseed, 425
soybeans, oats, rice and wheat for one (1) year regardless of 426
ownership. 427
(j) All guns and pistols kept by the owner for private 428
use. 429
(k) All poultry in the hands of the producer. 430
(l) Household furniture, including all articles kept in 431
the home by the owner for his own personal or family use; but this 432
shall not apply to hotels, rooming houses or rented or leased 433
apartments. 434
(m) All cattle and oxen. 435
(n) All sheep, goats and hogs. 436
(o) All horses, mules and asses. 437
(p) Farming tools, implements and machinery, when used 438
exclusively in the cultivation or harvesting of crops or timber. 439
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(q) All property of agricultural and mechanical 440
associations and fairs used for promoting their objects, and where 441
no part of the proceeds is used for profit. 442
(r) The libraries of all persons. 443
(s) All pictures and works of art, not kept for or 444
offered for sale as merchandise. 445
(t) The tools of any mechanic necessary for carrying on 446
his trade. 447
(u) All state, county, municipal, levee, drainage and 448
all school bonds or other governmental obligations, and all bonds 449
and/or evidences of debts issued by any church or church 450
organization in this state, and all notes and evidences of 451
indebtedness which bear a rate of interest not greater than the 452
maximum rate per annum applicable under the law; and all money 453
loaned at a rate of interest not exceeding the maximum rate per 454
annum applicable under the law; and all stock in or bonds of 455
foreign corporations or associations shall be exempt from all ad 456
valorem taxes. 457
(v) All lands and other property situated or located 458
between the Mississippi River and the levee shall be exempt from 459
the payment of any and all road taxes levied or assessed under any 460
road laws of this state. 461
(w) Any and all money on deposit in either national 462
banks, state banks or trust companies, on open account, savings 463
account or time deposit. 464
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(x) All wagons, carts, drays, carriages and other 465
horse-drawn vehicles, kept for the use of the owner. 466
(y) (i) Boats, seines and fishing equipment used in 467
fishing and shrimping operations and in the taking or catching of 468
oysters. 469
(ii) All towboats, tugboats and barges documented 470
under the laws of the United States, except watercraft of every 471
kind and character used in connection with gaming operations. 472
(z) (i) All materials used in the construction and/or 473
conversion of vessels in this state; 474
(ii) Vessels while under construction and/or 475
conversion; 476
(iii) Vessels while in the possession of the 477
manufacturer, builder or converter, for a period of twelve (12) 478
months after completion of construction and/or conversion; 479
however, the twelve-month limitation shall not apply to: 480
1. Vessels used for the exploration for, or 481
production of, oil, gas and other minerals offshore outside the 482
boundaries of this state; or 483
2. Vessels that were used for the exploration 484
for, or production of, oil, gas and other minerals that are 485
converted to a new service for use outside the boundaries of this 486
state; 487
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(iv) 1. In order for a vessel described in 488
subparagraph (iii) of this paragraph (z) to be exempt for a period 489
of more than twelve (12) months, the vessel must: 490
a. Be operating or operable, generating 491
or capable of generating its own power or connected to some other 492
power source, and not removed from the service or use for which 493
manufactured or to which converted; and 494
b. The manufacturer, builder, converter 495
or other entity possessing the vessel must be in compliance with 496
any lease or other agreement with any applicable port authority or 497
other entity regarding the vessel and in compliance with all 498
applicable tax laws of this state and applicable federal tax laws. 499
2. A vessel exempt from taxation under 500
subparagraph (iii) of this paragraph (z) may not be exempt for a 501
period of more than three (3) years unless the board of 502
supervisors of the county and/or governing authorities of the 503
municipality, as the case may be, in which the vessel would 504
otherwise be taxable adopts a resolution or ordinance authorizing 505
the extension of the exemption and setting a maximum period for 506
the exemption. 507
(v) As used in this paragraph (z), the term 508
"vessel" includes ships, offshore drilling equipment, dry docks, 509
boats and barges, except watercraft of every kind and character 510
used in connection with gaming operations. 511
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(aa) Sixty-six and two-thirds percent (66-2/3%) of 512
nuclear fuel and reprocessed, recycled or residual nuclear fuel 513
by-products, fissionable or otherwise, used or to be used in 514
generation of electricity by persons defined as public utilities 515
in Section 77-3-3. 516
(bb) All growing nursery stock. 517
(cc) A semitrailer used in interstate commerce. 518
(dd) All property, real or personal, used exclusively 519
for the housing of and provision of services to elderly persons, 520
disabled persons, mentally impaired persons or as a nursing home, 521
which is owned, operated and managed by a not-for-profit 522
corporation, qualified under Section 501(c)(3) of the Internal 523
Revenue Code, whose membership or governing body is appointed or 524
confirmed by a religious society or ecclesiastical body or any 525
congregation thereof. 526
(ee) All vessels while in the hands of bona fide 527
dealers as merchandise and which are not being operated upon the 528
waters of this state shall be exempt from ad valorem taxes. As 529
used in this paragraph, the terms "vessel" and "waters of this 530
state" shall have the meaning ascribed to such terms in Section 531
59-21-3. 532
(ff) All property, real or personal, owned by a 533
nonprofit organization that: (i) is qualified as tax exempt under 534
Section 501(c)(4) of the Internal Revenue Code of 1986, as 535
amended; (ii) assists in the implementation of the national 536
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contingency plan or area contingency plan, and which is created in 537
response to the requirements of Title IV, Subtitle B of the Oil 538
Pollution Act of 1990, Public Law 101-380; (iii) engages primarily 539
in programs to contain, clean up and otherwise mitigate spills of 540
oil or other substances occurring in the United States coastal or 541
tidal waters; and (iv) is used for the purposes of the 542
organization. 543
(gg) If a municipality changes its boundaries so as to 544
include within the boundaries of such municipality the project 545
site of any project as defined in Section 57-75-5(f)(iv)1, Section 546
57-75-5(f)(xxi) or Section 57-75-5(f)(xxviii) or Section 547
57-75-5(f)(xxix), all real and personal property located on the 548
project site within the boundaries of such municipality that is 549
owned by a business enterprise operating such project, shall be 550
exempt from ad valorem taxation for a period of time not to exceed 551
thirty (30) years upon receiving approval for such exemption by 552
the Mississippi Major Economic Impact Authority. The provisions 553
of this paragraph shall not be construed to authorize a breach of 554
any agreement entered into pursuant to Section 21-1-59. 555
(hh) All leases, lease contracts or lease agreements 556
(including, but not limited to, subleases, sublease contracts and 557
sublease agreements), and leaseholds or leasehold interests 558
(including, but not limited to, subleaseholds and subleasehold 559
interests), of or with respect to any and all property (real, 560
personal or mixed) constituting all or any part of a facility for 561
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the manufacture, production, generation, transmission and/or 562
distribution of electricity, and any real property related 563
thereto, shall be exempt from ad valorem taxation during the 564
period as the United States is both the title owner of the 565
property and a sublessee of or with respect to the property; 566
however, the exemption authorized by this paragraph (hh) shall not 567
apply to any entity to whom the United States sub-subleases its 568
interest in the property nor to any entity to whom the United 569
States assigns its sublease interest in the property. As used in 570
this paragraph, the term "United States" includes an agency or 571
instrumentality of the United States of America. This paragraph 572
(hh) shall apply to all assessments for ad valorem taxation for 573
the 2003 calendar year and each calendar year thereafter. 574
(ii) All property, real, personal or mixed, including 575
fixtures and leaseholds, used by Mississippi nonprofit entities 576
qualified, on or before January 1, 2005, under Section 501(c)(3) 577
of the Internal Revenue Code to provide support and operate 578
technology incubators for research and development start-up 579
companies, telecommunication startup companies and/or other 580
technology startup companies, utilizing technology spun-off from 581
research and development activities of the public colleges and 582
universities of this state, State of Mississippi governmental 583
research or development activities resulting therefrom located 584
within the State of Mississippi. 585
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(jj) All property, real, personal or mixed, including 586
fixtures and leaseholds, of start-up companies (as described in 587
paragraph (ii) of this section) for the period of time, not to 588
exceed five (5) years, that the startup company remains a tenant 589
of a technology incubator (as described in paragraph (ii) of this 590
section). 591
(kk) All leases, lease contracts or lease agreements 592
(including, but not limited to, subleases, sublease contracts and 593
sublease agreements), and leaseholds or leasehold interests, of or 594
with respect to any and all property (real, personal or mixed) 595
constituting all or any part of an auxiliary facility, and any 596
real property related thereto, constructed or renovated pursuant 597
to Section 37-101-41. 598
(ll) Equipment brought into the state temporarily for 599
use during a disaster response period as provided in Sections 600
27-113-1 through 27-113-9 and subsequently removed from the state 601
on or before the end of the disaster response period as defined in 602
Section 27-113-5. 603
(mm) For any lease or contractual arrangement to which 604
the Department of Finance and Administration and a nonprofit 605
corporation are a party to as provided in Section 39-25-1(5), the 606
nonprofit corporation shall, along with the possessory and 607
leasehold interests and/or real and personal property of the 608
corporation, be exempt from all ad valorem taxation, including, 609
but not limited to, school, city and county ad valorem taxes, for 610
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ST: Bayou Casotte Industrial Zone Establishment
Act; create.
the term or period of time stated in the lease or contractual 611
arrangement. 612
(nn) All property, real or personal, that is owned, 613
operated and managed by a not-for-profit corporation qualified under 614
Section 501(c)(3) of the Internal Revenue Code, and used to provide, 615
free of charge, (i) a practice facility for a public school district 616
swim team, and (ii) a facility for another not-for-profit 617
organization as defined under Section 501(c)(3) of the Internal 618
Revenue Code to conduct water safety and lifeguard training programs. 619
This section shall not apply to real or personal property owned by a 620
country club, tennis club with a pool, or any club requiring stock 621
ownership for membership. 622
(oo) Any all-terrain vehicle, as defined in Section 623
63-21-5, when held by a retailer on a consignment or floor plan 624
basis. 625
SECTION 15. This act shall take effect and be in force from 626
and after its passage. 627