Ad valorem tax; exempt property within the Bayou Casotte Industrial Zone if annexed by a municipality.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Barton

COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 4062

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