Lowndes County; authorize to establish an Industrial Zone Emergency Response District.

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To: Local and Private
Legislation
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Boyd (37th), Gibbs
(36th), Karriem, McLean, Mickens, Roberson,
Taylor

HOUSE BILL NO. 4134

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF LOWNDES 1
COUNTY, MISSISSIPPI, TO ESTABLISH AN INDUSTRIAL ZONE EMERGENCY 2
RESPONSE DISTRICT; TO PROVIDE FOR THE APPOINTMENT OF COMMISSIONERS 3
OF THE DISTRICT; TO SPECIFY THE POWERS AND DUTIES OF THE DISTRICT; 4
TO LEVY SPECIAL ASSESSMENTS BASED ON THE VALUE OF PROPERTY AND ON 5
THE NUMBER OF EMPLOYEES MAINTAINED BY INDUSTRIAL TAXPAYERS WITHIN 6
THE DISTRICT FOR THE PURPOSE OF PROVIDING ADEQUATE FUNDING FOR THE 7
DISTRICT; TO EXEMPT THE PROPERTY AND REVENUE OF THE DISTRICT FROM 8
ALL STATE, COUNTY AND MUNICIPAL TAXES; TO PROVIDE FOR ANNEXATIONS 9
TO THE DISTRICT; TO AUTHORIZE THE DISTRICT TO ISSUE BONDS OR OTHER 10
DEBT OBLIGATIONS; TO PROVIDE FOR DISSOLUTION OF THE DISTRICT; AND 11
FOR RELATED PURPOSES. 12
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 13
SECTION 1. Definitions. As used in this act the following 14
words and terms shall mean the following: 15
(a) "Annual employment" means, with respect to any 16
taxpayer, the average annual number of individuals employed by the 17
taxpayer as calculated and certified to the LCIDA in accordance 18
with Section 14 of this act. 19
(b) "County" means Lowndes County, Mississippi. 20
(c) "County board" means the board of supervisors of 21
the county. 22
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(d) "District" means any industrial zone emergency 23
response district created pursuant to this act. 24
(e) "LCIDA" means the Lowndes County Industrial 25
Development Authority. 26
(f) "Participation factor" means the product derived by 27
multiplying a taxpayer's annual employment times the total 28
assessed value of real property and improvements thereon of such 29
taxpayer on its real property located within the proposed district 30
determined and certified by the LCIDA to the county board in 31
accordance with Section 14 of this act. 32
(g) "Taxpayer" means any industrial enterprise 33
operating a business or industry within the district established 34
by this act that owns, leases or subleases real property 35
classified on the county's tax rolls as industrial use within such 36
district, and which is subject to any annual ad valorem taxation 37
and/or any fee in lieu of ad valorem taxation in the county. 38
SECTION 2. Resolution of intention to create a district. 39
(1) The county board, in its discretion, may initiate the 40
formation of an industrial zone emergency response district within 41
any part of the county situated within 3.5 miles of any boundary 42
of the Golden Triangle Regional Airport to provide fire protection 43
services, emergency medical care and other emergency response 44
services to the taxpayers located with the boundaries of the 45
district, by adopting a resolution of intent of the county board 46
to create the district and upon presentation of a petition signed 47
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by those taxpayers in the area to comprise the boundaries of the 48
district whose collective participation factors collectively 49
comprise eighty percent (80%) or more of the total participation 50
factors for all taxpayers situated within such area, as determined 51
and certified by the LCIDA pursuant to Section 14 of this act. 52
(2) Such resolution of the county board shall include the 53
following: 54
(a) A statement of the necessity for the fire 55
protection services, emergency medical care and other emergency 56
response services to be supplied by the proposed district; 57
(b) The proposed name for the district; 58
(c) The proposed boundaries of the district; 59
(d) An estimate of the cost of construction or 60
acquisition of any land, facilities, equipment and other assets to 61
be operated by the district, which estimate, however, shall not 62
serve as a limitation upon the costs of the construction or 63
acquisition of any such facilities, equipment and other assets; 64
(e) A description and estimate of the value of any 65
land, facilities, equipment or other assets which any taxpayer has 66
agreed to donate to the new district following the creation 67
thereof; 68
(f) A statement of whether or not the county shall 69
exercise the authority to levy the special taxes and assessments 70
authorized by Section 17 of this act; 71
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(g) The beginning and ending of the district's fiscal 72
year; and 73
(h) The date of a public hearing to be conducted by the 74
board on the matter. 75
A copy of the petition signed by the above stated number of 76
taxpayers with the requisite participation factors in the area to 77
comprise the boundaries of the district shall be attached to the 78
resolution and included in the minutes of the meeting of the 79
county board during which the resolution is adopted. 80
SECTION 3. Publication of resolution. A certified copy of 81
the resolution of intent so adopted shall be published in a 82
newspaper having a general circulation within the proposed 83
district once a week for at least three (3) consecutive weeks 84
prior to the date specified in such resolution as the date upon 85
which the board will conduct a public hearing on the creation of 86
the district. The first such publication shall be made not less 87
than twenty-one (21) days prior to the hearing date specified, and 88
the last publication shall be made not more than fourteen (14) 89
days prior to such date. 90
SECTION 4. Public hearing; resolution of creation. 91
Following the public hearing on the creation of the proposed 92
district, and the consideration by the county board of any public 93
comments made during such hearing, the county board, upon a 94
determination thereof (i) that the creation of the district is in 95
the best interests of the area that will comprise the district and 96
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the county, (ii) the specific area that will comprise the 97
boundaries of the district, and (iii) the taxpayers situated 98
therein, the county board may adopt a resolution creating the 99
district as described in the resolution of intent. The district 100
created in accordance with this act shall constitute a political 101
subdivision of the county and the exercise by the district of its 102
powers granted by this act constitutes a proper governmental 103
function. 104
SECTION 5. Appeals. Any party having an interest in the 105
subject matter and aggrieved or prejudiced by the findings and 106
adjudication of the county board may appeal to the circuit court 107
of the county in the manner provided by law for appeals from 108
orders of the county board. However, if no such appeal be taken 109
within a period of ten (10) days from and after the date of the 110
adoption by the county board of the resolution creating the 111
district, the creation of the district shall be final and 112
conclusive and shall not thereafter be subject to challenge in any 113
court. 114
SECTION 6. Board of commissioners; appointment; terms; 115
general powers and duties. (1) During the two (2) year period 116
following the creation of the district, except as otherwise 117
provided in this section, the powers of each district shall be 118
vested in and exercised by a board of commissioners consisting of 119
seven (7) members to be appointed as follows: 120
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(a) An individual resident of the county appointed by 121
the LCIDA; 122
(b) An employee, whose principal place of employment is 123
in the county, of Steel Dynamics, Inc. or an affiliate thereof, 124
including, but not limited to, Steel Dynamics Columbus, LLC, 125
Aluminum Dynamics, LLC, or SDI Biocarbon Solutions, LLC, appointed 126
by Steel Dynamics, Inc.; 127
(c) An employee, whose principal place of employment is 128
in the county, of Steel Dynamics, Inc. or an affiliate thereof, 129
including, but not limited to, Steel Dynamics Columbus, LLC, 130
Aluminum Dynamics, LLC, or SDI Biocarbon Solutions, LLC, appointed 131
by Steel Dynamics, Inc.; 132
(d) An employee, whose principal place of employment is 133
in the county, of Steel Dynamics, Inc. or an affiliate thereof, 134
including, but not limited to, Steel Dynamics Columbus, LLC, 135
Aluminum Dynamics, LLC, or SDI Biocarbon Solutions, LLC, appointed 136
by Steel Dynamics, Inc.; 137
(e) Either (i) an employee, whose principal place of 138
employment is in the county, of Paccar, Inc. or an affiliate 139
thereof appointed by Paccar, Inc.; or (ii) if Paccar, Inc. does 140
not appoint an employee to serve as a commissioner, an employee, 141
whose principal place of employment is in the county, of any other 142
taxpayer or an affiliate thereof designated by the county board 143
appointed by such designated taxpayer; 144
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(f) Either (i) an employee, whose principal place of 145
employment is in the county, of Airbus Helicopters, Inc. or an 146
affiliate thereof appointed by Airbus Helicopters, Inc.; or (ii) 147
if Airbus Helicopters, Inc. does not appoint an employee to serve 148
as a commissioner, an employee, whose principal place of 149
employment is in the county, of any other taxpayer or an affiliate 150
thereof designated by the county board appointed by such 151
designated taxpayer; and 152
(g) An employee, whose principal place of employment is 153
in the county, of any other taxpayer or an affiliate thereof 154
designated by the county board appointed by such designated 155
taxpayer. 156
(2) After the initial two (2) year period specified in 157
subsection 1 of this section, except as otherwise provided in this 158
section, the powers of each district shall be vested in and 159
exercised by a board of commissioners consisting of seven (7) 160
members to be appointed as follows: 161
(a) An individual resident of the county appointed by 162
the LCIDA; 163
(b) An employee, whose principal place of employment is 164
in the county of the taxpayer with the fifth greatest 165
participation factor for the prior calendar year or an affiliate 166
thereof appointed by such taxpayer; 167
(c) An employee, whose principal place of employment is 168
in the county, of the taxpayer with the fourth greatest 169
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participation factor for the prior calendar year or an affiliate 170
thereof appointed by such taxpayer; 171
(d) An employee, whose principal place of employment is 172
in the county, of the taxpayer with the third greatest 173
participation factor for the prior calendar year or an affiliate 174
thereof appointed by such taxpayer; 175
(e) An employee, whose principal place of employment is 176
in the county, of the taxpayer with the second greatest 177
participation factor for the prior calendar year or an affiliate 178
thereof appointed by such taxpayer; 179
(f) An employee, whose principal place of employment is 180
in the county, of the taxpayer with the greatest participation 181
factor for the prior calendar year or an affiliate thereof 182
appointed by such taxpayer; and 183
(g) An employee, whose principal place of employment is 184
in the county, of any other taxpayer or an affiliate thereof 185
designated by the county board appointed by such designated 186
taxpayer; provided that, to the extent that Steel Dynamics, Inc. 187
or an affiliate thereof, including, but not limited to, Steel 188
Dynamics Columbus, LLC, Aluminum Dynamics, LLC, or SDI Biocarbon 189
Solutions, LLC, donates to the district Eight Million Dollars 190
($8,000,000) or more in value of land, facilities, and equipment 191
or the funds sufficient for the district to acquire such 192
facilities and equipment, in either instance, for the 193
establishment of the district's operations, the individual 194
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appointed to the board of commissioners pursuant to this 195
subparagraph (g) shall be an individual appointed by Steel 196
Dynamics, Inc. or an affiliate thereof, including, but not limited 197
to, Steel Dynamics Columbus, LLC, Aluminum Dynamics, LLC, or SDI 198
Biocarbon Solutions, LLC, appointed by Steel Dynamics, Inc. 199
(3) As each such appointment is made by the LCIDA and each 200
of the taxpayers specified in subsections (1) and (2) of this 201
section, each of the LCIDA and each such taxpayer shall provide 202
written notice to the county board of its appointment made in 203
accordance herewith and the county board shall record such 204
appointment in the minutes of a public meeting thereof. For 205
purposes of appointment made pursuant to subsection (2) of this 206
section, no taxpayer shall be permitted to appoint a commissioner 207
until after such taxpayer's annual employment data has been 208
reported to the LCIDA in accordance with this act and the LCIDA 209
has calculated such taxpayer's participation factor and certified 210
such calculation to the county board. 211
(4) Upon their initial appointment made pursuant to 212
subsection (2) of this section, the commissioner appointed 213
pursuant to subsection (2)(a) of this section shall be appointed 214
for a term of one (1) year; the commissioner appointed pursuant to 215
subsection (2)(b) of this section shall be appointed for a term of 216
one (1) year; the commissioner appointed pursuant to subsection 217
(2)(c) of this section shall be appointed for a term of two (2) 218
years; the commissioner appointed pursuant to subsection (2)(d) of 219
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this section shall be appointed for a term of three (3) years; the 220
commissioner appointed pursuant to subsection (2)(e) immediately 221
of this section shall be appointed for a term of four (4) years; 222
the commissioner appointed pursuant to subsection (2)(f) of this 223
section shall be appointed for a term of five (5) years; and the 224
commissioner appointed pursuant to subsection (2)(g) of this 225
section shall be appointed for a term of six (6) years; and 226
thereafter, each commissioner shall be appointed and shall hold 227
office for a term of six (6) years unless otherwise replaced in 228
accordance with this section. Any vacancy occurring on a board of 229
commissioners shall be filled by the LCIDA or taxpayer, as 230
applicable, eligible to make such appointment in accordance with 231
this section. The LCIDA or taxpayer, as applicable, may also 232
replace any commissioner previously appointed thereby at any time 233
by giving written notice of any such replacement to the county 234
board. 235
SECTION 7. Board of commissioners; officers; seal. The 236
board of commissioners shall organize by electing one of its 237
members as chairman and another as vice-chairman. It shall be the 238
duty of the chairman to preside at all meetings of the board of 239
commissioners and to act as the chief executive officer of the 240
board of commissioners and of the district. The vice-chairman 241
shall act in the absence or disability of the chairman. The board 242
of commissioners may appoint and fix the compensation of a 243
secretary-treasurer who may or may not be a member of the board of 244
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commissioners. If so appointed, it shall be the duty of the 245
secretary-treasurer to keep all minutes and records of the board 246
and to safely keep all funds of the district. If so appointed, 247
the secretary-treasurer, if he or she is not also a commissioner, 248
shall also be required to execute a bond, payable to the district, 249
in a sum and with such security as shall be fixed and approved by 250
the board of commissioners. The terms of all officers of the 251
board of commissioners shall be for one (1) year from and after 252
the date of election. 253
The board of commissioners shall adopt an official seal with 254
which to attest the official acts and records of the board of 255
commissioners and district. 256
SECTION 8. Board of commissioners; eligibility; bond; oath; 257
compensation. (1) Any commissioner appointed by the LCIDA shall 258
be a resident citizen of the county of good reputation, over 259
twenty-five (25) years of age and of sound mind and judgment. 260
(2) Any commissioner appointed by a taxpayer pursuant to 261
this act shall be a resident citizen of the State of Mississippi 262
of good reputation, over twenty-five (25) years of age and of 263
sound mind and judgment. 264
(3) Each individual appointed or elected as a commissioner, 265
before entering upon the discharge of the duties of the 266
individual's office, shall be required to execute a bond payable 267
to the State of Mississippi in the penal sum of not less than 268
Fifty Thousand Dollars ($50,000.00) conditioned that the 269
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individual will faithfully discharge the duties of the office. 270
Each bond shall be approved by the clerk of the county board of 271
supervisors and filed with such clerk. 272
(4) Each commissioner shall take and subscribe to an oath of 273
office prescribed in Section 268, Mississippi Constitution of 274
1890, before the clerk of the county board that the individual 275
will faithfully discharge the duties of the office of 276
commissioner, which oath shall also be filed with such clerk and 277
preserved with the official bond. 278
(5) The commissioners so appointed or elected and qualified 279
shall not be compensated for their services but shall be 280
reimbursed for all expenses necessarily incurred in the discharge 281
of their official duties in accordance with Section 25-3-41, 282
Mississippi Code of 1972; provided, however, if a commissioner is 283
appointed by the board of commissioners to serve as secretary-284
treasurer, the board of commissioners may fix the compensation for 285
such services as secretary-treasurer in accordance with Section 7 286
of this act. 287
SECTION 9. General powers of district. The district created 288
under the provisions of this act shall have the powers enumerated 289
in the resolution of the county board creating the district but 290
shall be limited to the conducting and operating of a fire 291
protection system, emergency response system and emergency medical 292
services; and to carry out such purpose or purposes, such 293
districts shall have the power and authority to acquire, by 294
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purchase, gift or other means, construct, reconstruct, improve, 295
better, extend, consolidate, maintain and operate such system or 296
systems, and to contract with any governmental agency or 297
authority, any person or any for-profit or nonprofit business 298
enterprise or association for such services for services required 299
incident to the operation and maintenance of such systems. Any 300
district created pursuant to the provisions of this act shall be 301
vested with all the powers necessary and requisite for the 302
accomplishment of the purposes for which the district is created. 303
No enumeration of powers herein shall be construed to impair or 304
limit any general grant of powers herein contained nor to limit 305
any such grant to a power or powers of the same class or classes 306
as those enumerated. The district is empowered to do all acts 307
necessary, proper or convenient in the exercise of the powers 308
granted under this act. 309
SECTION 10. Additional powers of the district. (1) A 310
district created under this act, acting by and through the board 311
of commissioners of the district as its governing authority, shall 312
have the following, among other, powers: 313
(a) To sue and be sued; 314
(b) To acquire by purchase, gift, devise and lease or 315
any other mode of acquisition, other than by eminent domain, hold 316
and dispose of real and personal property of every kind within or 317
without the district, including, but not limited to, emergency 318
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response rolling stock such as fire trucks, rescue trucks and 319
ambulances; 320
(c) To make and enter into contracts, conveyances, 321
mortgages, deeds of trust, bonds, leases or contracts as 322
necessary, proper or convenient for the district to exercise its 323
powers granted under this act; 324
(d) To employee staff, including, but not limited to, 325
firefighters, paramedics and emergency management technicians, 326
subject to compliance with Section 41-59-1 et seq., Mississippi 327
Code of 1972, as amended, and any other applicable laws, and/or to 328
contract for employees or other personnel with one or more other 329
public or private organizations as the board of commissioners of 330
the district, in any such instance, shall deem reasonably 331
necessary to carry out its duties and powers authorized by this 332
act; 333
(e) To contract for professional services such as 334
engineers, attorneys, accountants, auditors, consultants and such 335
other professionals as the board of commissioners of the district, 336
in any such instance, shall deem reasonably necessary to carry out 337
its duties and powers authorized by this act; 338
(f) To incur debts, to borrow money, to issue 339
negotiable bonds, and to provide for the rights of the holders 340
thereof, as set forth in this act; 341
(g) To pledge all or any part of its revenues to the 342
payment of its obligations; 343
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(h) To make such covenants in connection with the 344
issuance of bonds or other debt obligations or to secure the 345
payment of bonds or other debt obligations that a private business 346
corporation can make under the general laws of the state; 347
(i) To enter into agreements with state and federal 348
agencies for loans, grants, grants-in-aid, and other forms of 349
assistance including, but not limited to, participation in the 350
sale and purchase of bonds or other debt obligations; and 351
(j) To be deemed to have the same status as counties 352
and municipalities with respect to payment of sales taxes on 353
purchases made by the district. 354
The enumeration of any specific rights and powers contained 355
herein, and elsewhere in this act, where followed by general 356
powers, shall not be construed ill a restrictive sense, but rather 357
in as broad and comprehensive a sense as possible to effectuate 358
the purposes of this act. 359
SECTION 11. Districts; power to receive and expend funds. A 360
district authorized under this act is empowered to receive funds 361
from all sources, public or private, and is authorized to expend 362
such funds as may be available for any necessary, proper or 363
convenient purpose in the exercise by the district of the powers 364
granted under this act. The county board may also, in the 365
discretion of thereof, set aside, appropriate and expend monies 366
from any source available thereto, including, but not limited to, 367
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the general fund of the county, to be used for the necessary and 368
proper support and operations of the district. 369
SECTION 12. Exemption from taxation. The property and 370
revenue of a district shall be exempt from all state, county and 371
municipal taxation. Any bonds or other instruments of 372
indebtedness issued pursuant to this act and the income therefrom 373
shall be exempt from all state, county and municipal taxation, 374
except inheritance, transfer and estate taxes, and it may be so 375
stated on the face of such bonds or other instruments. 376
SECTION 13. Annexations to district. Any parcel of real 377
property located within 3.5 miles of any boundary of the Golden 378
Triangle Regional Airport or which is otherwise contiguous with 379
any parcel that is part of the district created pursuant to this 380
act, and in either instance which is situated entirely within the 381
county and not within the corporate boundaries of any existing 382
municipality, may be annexed to and become a part of the district 383
by either (i) the consent of the person or entity that owns such 384
parcel of real property or (ii) by the same procedure prescribed 385
in Section 2 of this act for the original creation of the 386
district; provided that any public road rights-of-way or any other 387
publicly-owned property may be disregarded in determining whether 388
such additional area is located within such 3.5 mile radius. Any 389
costs incident to the publication of notice and all other costs 390
incident to the hearings, election and proceedings shall be paid 391
by county. 392
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SECTION 14. Determination of taxpayers, annual employment 393
data and participation factors. (1) (a) At any time prior to 394
the creation of the district, upon written request therefor by the 395
county board or the LCIDA, the county tax assessor shall 396
additionally certify to the county board and the LCIDA (i) the 397
name and address of each taxpayer in the area proposed by the 398
county board or the LCIDA to comprise the boundaries of the 399
district, and (ii) the most recently assessed value of real 400
property located within the proposed district area for each such 401
taxpayer. 402
(b) Following the creation of the district, the county 403
tax assessor shall annually certify to the county board and the 404
LCIDA (i) the name and address of each taxpayer in the district, 405
and (ii) the assessed value of real property and all improvements 406
thereon located within the proposed district for each such 407
taxpayer for the then current year. Each annual certification of 408
taxpayer data shall be remitted to the county board and the LCIDA 409
by the county tax assessor no later than August 15 of each year, 410
or otherwise on or before such earlier date as necessary for the 411
county board to timely levy the taxes and special assessments 412
authorized by Sections 16 and 17. 413
(2) (a) At any time prior to the creation of the district, 414
upon written request therefor by the county board or the LCIDA, 415
each taxpayer in the area proposed by the county board or the 416
LCIDA to comprise the boundaries of the district shall certify to 417
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the LCIDA on the form provided thereby, within thirty (30) days 418
following receipt of such written request, the average number of 419
individuals employed by the taxpayer during the prior twelve (12) 420
month period specified in such request calculated by totaling the 421
number of individuals employed by the taxpayer each month during 422
such prior twelve (12) month period, as reported thereby to the 423
Mississippi Department of Employment Security for each such month, 424
divided by the number of months in such twelve (12) month period 425
that the taxpayer reported its employment of any individuals to 426
the Mississippi Department of Employment Security. 427
(b) Following the creation of the district, each 428
taxpayer in the district shall, no later than August 1 of each 429
year, annually certify to the LCIDA on the form provided thereby 430
the average number of individuals employed by the taxpayer during 431
the twelve (12) month period ending on June 30 of each year 432
calculated by totaling the number of individuals employed by the 433
taxpayer each month during such twelve (12) month period, as 434
reported thereby to the Mississippi Department of Employment 435
Security for each such month, divided by the number of months in 436
such twelve (12) month period that the taxpayer reported its 437
employment of any individuals to the Mississippi Department of 438
Employment Security. 439
(3) (a) Prior to the creation of the district, following 440
receipt by the LCIDA of (i) the information certified and provided 441
by the county tax assessor pursuant to subsection (1)(a) of this 442
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section, and (ii) the information certified and provided by each 443
taxpayer in the area proposed by the county board or the LCIDA to 444
comprise the boundaries of the district pursuant to subsection 445
(2)(a) of this section, the LCIDA shall mathematically determine 446
each such taxpayer's participation factor and shall certify the 447
same to the county board. 448
(b) Following the creation of the district, the LCIDA 449
shall, no later than August 30 of each year, following receipt by 450
the LCIDA of (i) the information certified and provided by the 451
county tax assessor pursuant to subsection (1)(b) of this section, 452
and (ii) the information certified and provided by each taxpayer 453
in the area proposed by the county board or the LCIDA to comprise 454
the boundaries of the district pursuant to subsection (2)(b) of 455
this section, the LCIDA shall mathematically determine each such 456
taxpayer's participation factor and shall certify the same to the 457
county board. 458
SECTION 15. Preparation of budget by the board of 459
commissioners. (1) On or before August 1 of each year, the board 460
of commissioners of the district shall prepare and file with the 461
LCIDA and the county board the district's budget of (a) estimated 462
expenditures for the support, maintenance and operation of the 463
district for the upcoming fiscal year commencing on the date 464
prescribed in the resolution of intent the board to create the 465
district, including, but not limited to, expenditures for the 466
repayment of indebtedness and interest thereon incurred by the 467
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district pursuant to this act, and (b) funding of a reserve 468
account to provide sufficient funds to repair, refurbish and 469
replace facilities and equipment. Such budget shall be prepared 470
on forms prescribed and provided by the county board and shall 471
contain such information as the county board may require. 472
(2) Prior to the adoption of a budget pursuant to this 473
section, the board of commissioners of the district shall hold at 474
least one (1) public hearing to provide the taxpayers located 475
within the district with an opportunity to comment on the spending 476
plan incorporated in the proposed budget. The public hearing 477
shall be held at least one (1) week prior to the adoption of the 478
budget with advance notice. After final adoption of the budget, a 479
synopsis of such budget in a form prescribed by the county board 480
shall be published in a newspaper having general circulation in 481
the district. 482
(3) If it should appear to the board of commissioners of the 483
district that the amounts to be received from the special tax and 484
assessments levied by the county board pursuant to Section 17 or 485
any other source will be more than the amount estimated in the 486
budget filed and approved, or if it should appear that such 487
amounts shall be less than the amount estimated, the board of 488
commissioners of a district may revise the budget at any time 489
during the district's fiscal year by increasing or decreasing the 490
fund budget, in proportion to the increase or decrease in the 491
estimated amounts. If it should appear to the board of 492
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commissioners of the district that some function of the budget as 493
filed is in excess of the requirement of that function and that 494
the entire amount budgeted for such function will not be needed 495
for expenditures therefor during the district's fiscal year, the 496
board of commissioners of a district may transfer resources to and 497
from functions and funds within the budget when and where needed; 498
however, no such transfer shall be made for a purpose which is not 499
authorized by law. No revision of any budget under the provisions 500
hereof shall be made which will permit a fund expenditure in 501
excess of the resources available for such purpose. The revised 502
portions of the budgets shall be incorporated in the minutes of 503
the board of commissioners of the district by spreading them on 504
the meeting minutes thereof or by attaching them as an addendum to 505
such minutes. 506
(4) Any year over year increase in the annual budget of the 507
district adopted by the board of commissioners pursuant to 508
subsection (1) of this section shall be subject to the following 509
voting requirements: 510
(a) Any annual budget increase of four percent (4%) or 511
less shall require the approval of more than fifty percent (50%) 512
of those commissioners present and voting on the budget; 513
(b) Any annual budget increase of more than four 514
percent (4%) but not more than seven percent (7%) shall require 515
the approval of no fewer than five (5) commissioners; 516
(c) Any annual budget increase of more than seven 517
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percent (7%) but not more than ten percent (10%) shall require the 518
approval of no fewer than six (6) commissioners; and 519
(d) Any annual budget increase of more than ten percent 520
(10%) shall require the approval of all of the commissioners. 521
SECTION 16. Calculation of special tax levy and assessments. 522
The board of commissioners of the district shall annually submit 523
to the county board a certified copy of an order adopted by the 524
board of commissioners of a district requesting an ad valorem tax 525
levy and special assessment levy in dollars for the support of the 526
district. The copy of the order shall be submitted by the board 527
of commissioners of the district at the same time the district's 528
budget is submitted to the county board pursuant to Section 15 of 529
this act. Upon receipt of the order of the board of commissioners 530
requesting the ad valorem tax and special assessment levy in 531
dollars, (i) the county shall determine, based on the assessed 532
value of real property and improvements thereon located within the 533
proposed district for each taxpayer therein (as certified by the 534
county tax assessor pursuant to Section 14 of this act), the 535
millage rate applicable to the assessed values of real property 536
and improvements thereon located within the district necessary to 537
generate funds equal one-half (1/2) of the dollar amount requested 538
by the board of commissioners; and (ii) based on the annual 539
employment data for each taxpayer in the district, as certified 540
and submitted to the county board by the LCIDA pursuant to Section 541
14 of this act, the per employee special assessment applicable to 542
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and payable by each taxpayer calculated on its reported annual 543
average employment necessary to generate funds equal to the 544
remaining one-half (1/2) of the dollar amount requested by the 545
board of commissioners. 546
SECTION 17. Ad valorem tax levies and special assessments. 547
The county board shall annually, by a resolution spread upon the 548
meeting minutes thereof, levy (i) the special ad valorem tax 549
calculated pursuant to Section 16 of this act on all of the real 550
property and improvements in the district, and (ii) the per 551
employee special assessment calculated pursuant to Section 14 of 552
this act applicable to payable by each taxpayer calculated on its 553
reported annual average employment, the aggregate avails of which 554
shall be paid over to the board of commissioners of the district 555
to be used either for the operation, support and maintenance of 556
the district, for the retirement of any bonds issued or other 557
indebtedness incurred by the district, or for both. The per 558
employee special assessment shall be levied by the county board at 559
the same time as the special ad valorem tax on all of the real 560
property and improvements in the district, and the payment of 561
special ad valorem tax and the per employee special assessment by 562
each taxpayer shall be due at the same as the payment of ordinary 563
county ad valorem taxes in the county. 564
All federal, state or local governmental entities, including, 565
but not limited to, the county, the LCIDA and any other political 566
subdivision of the federal government or of any state or local 567
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government shall be exempt from any special ad valorem tax or per 568
employee special levy authorized by this act notwithstanding the 569
fact that any property owned, leased or otherwise occupied thereby 570
is located within the district. Any real property parcels located 571
within the district and classified by the county tax assessor on 572
the county tax rolls as any use other than industrial use, and the 573
owner, lessor or occupant thereof, shall also be exempt from any 574
special ad valorem tax or per employee special levy authorized by 575
this act notwithstanding the fact that such property is located 576
within the district. If any such parcel that is exempt from any 577
special ad valorem tax or per employee special levy authorized by 578
this act cease to be owned, leased or otherwise occupied by an 579
exempt governmental entity or political subdivision thereof, or if 580
such parcel is reclassified by the county tax assessor as 581
industrial use, such parcel shall become subject to the special ad 582
valorem tax and, if applicable, the per employee special levy 583
authorized by this act. 584
SECTION 18. Issuance of bonds or other debt obligations for 585
certain facilities and equipment. The board of commissioners may, 586
in its discretion, by the concurrence of two-thirds (2/3) of its 587
authorized members present and voting and for good cause shown 588
therefor, to be spread upon its minutes by way of its resolution 589
or order, and with the consent of the county board evidenced by 590
the adoption of a resolution thereby spread upon its minutes, 591
issue bonds or incur other debt obligations to provide funds for 592
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the construction, installation and/or repair of real property 593
improvements and fixtures and/or the acquisition or repair of 594
rolling stock (e.g., fire trucks and emergency response vehicles) 595
and/or any other equipment or other personal property required or 596
incidental to the exercise by the district of its authority as 597
provided in this act. 598
Such bond or other debt obligations may be repaid from the 599
general fund of the district, whether the same shall have been 600
derived from ad valorem tax receipts and/or other anticipated 601
revenues from any sources, including, but not limited to, the per 602
employee special assessment authorized by this act, and may be 603
further secured by a pledge of the avails of such levies. Such 604
bonds or other debt obligations shall bear such date or dates, 605
mature at such time or times, not exceeding twenty (20) years from 606
their respective dates, be in such denomination, be in such form, 607
either coupon or registered, carry such registration privileges, 608
be executed in such a manner, be payable in such medium of 609
payment, at such place or places, and be subject to such terms of 610
prior redemption, with or without premium, as such resolution or 611
resolutions of the requisite number of members of the board of 612
commissioners may provide, and subject to the further approval of 613
the county board evidenced by a duly adopted resolution thereof 614
spread upon its minutes. Such bonds or other debt instruments 615
shall not bear a greater overall maximum interest rate to maturity 616
than that allowed in Section 75-17-103, Mississippi Code of 1972. 617
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All interest accruing on such bonds or other debt instruments so 618
issued shall be payable monthly, semiannually or annually, as 619
determined by the board of commissioners, except that the first 620
interest coupon attached to any such bond or debt instrument may 621
be for any period not exceeding one (1) year. 622
Such bonds or other debt obligations shall be executed by the 623
manual or facsimile signatures of the chairman of the board of 624
commissioners and either the vice-chairman or secretary-treasurer 625
of the board of commissioners, with the seal of the district 626
affixed thereto. The coupons, if any, may bear only the facsimile 627
signatures of such chairman and vice-chairman or secretary. 628
Such bonds or other debt obligations may be sold at public or 629
private sale for such price or prices as the board of 630
commissioners shall determine. 631
The books of account and other sources of information 632
pertaining to duties under the provisions of this act shall be and 633
remain at all times open to inspection and subject to audit by the 634
holder or holders of any bonds or other obligations issued 635
pursuant to this article. 636
SECTION 19. Borrowing in anticipation of ad valorem taxes 637
and/or other anticipated revenues from local sources. The board 638
of commissioners of the district shall have the power and 639
authority to borrow money for the current expenses of the district 640
in anticipation of the ad valorem taxes and/or other anticipated 641
revenues from any sources, including, but not limited to, the per 642
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employee special assessment authorized by this act, to be 643
collected for the then current fiscal year of the district. The 644
board of commissioners may borrow such money, as hereinbefore 645
provided, from any available fund in the county treasury, subject 646
to the approval of such loan by the county board by resolution 647
spread upon the minutes thereof, or in the alternative, the board 648
of commissioners may borrow such money, as hereinbefore provided, 649
from any other source, and such loan shall be repaid in the manner 650
herein provided. The money so borrowed shall bear interest at a 651
rate not greater than that allowed in Section 75-17-105, 652
Mississippi Code of 1972, and shall be repaid not later than the 653
following April 1, out of the first monies collected by reason of 654
the special ad valorem tax and special assessment levy in 655
anticipation of which such money is borrowed, and such money shall 656
be used for no other purpose than the payment of the current 657
expenses of such district. The amount borrowed under the 658
provisions of this section shall in no event exceed fifty percent 659
(50%) of the anticipated, but then uncollected, revenue to be 660
produced by the then current special ad valorem tax and special 661
assessment levy, or levies, against which such money is borrowed. 662
In borrowing money under the provisions hereof, it shall not be 663
necessary to publish notice of intention so to do or to secure the 664
consent of any taxpayers. Such borrowing may be authorized by 665
resolution of the board of commissioners and may be evidenced by a 666
negotiable note, or notes, signed and executed in such form as may 667
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be prescribed in such resolution. Money may be borrowed in 668
anticipation of the ad valorem taxes and/or other anticipated 669
revenues from local sources, including, but not limited to, the 670
per employee special assessment authorized by this act, regardless 671
of whether or not such borrowing shall create an indebtedness in 672
excess of any statutory limitations. 673
Money may likewise be borrowed by the board of commissioners, 674
as herein provided, for the purpose of paying current interest 675
maturities on any indebtedness of the district in anticipation of 676
the collection of special ad valorem taxes and/or other 677
anticipated revenues from local sources for the retirement of such 678
indebtedness and the payment of any interest thereon. 679
SECTION 20. Issuance of promissory notes in event of 680
shortfall in special tax levy and/or special assessment. During 681
any fiscal year of the district, if the actual amount of the ad 682
valorem taxes or other anticipated revenue from local sources, 683
including, but not limited to, the per employee special assessment 684
authorized by this act, to be collected is less than the amount 685
estimated at the time of formulation of the district's budget for 686
the fiscal year due to circumstances which were unanticipated at 687
the time of formulation of the budget and the levy of the special 688
tax and assessment, and which will prevent the district from 689
meeting its financial obligations may, the district may issue 690
promissory notes in an amount equal to the estimated shortfall of 691
ad valorem taxes and/or other revenues from local sources but in 692
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no event to exceed twenty-five percent (25%) of its budget 693
anticipated to be funded from the sources of the shortfall for the 694
fiscal year. 695
The proceeds of such notes shall be used in the budget or 696
budgets in which the shortfall occurred and shall be used solely 697
to offset the shortfall in such budgets for the fiscal year. The 698
rate of interest paid thereon shall not exceed that amount set 699
forth in Section 75-17-105, Mississippi Code of 1972. The 700
indebtedness shall be repaid in full, including interest thereon, 701
in equal installments, during the three (3) fiscal years next 702
succeeding the fiscal year in which the notes were issued. For 703
the payment of such indebtedness during each of the three (3) 704
fiscal years, the county board shall, at any meeting at which ad 705
valorem taxes are lawfully levied thereby, levy (i) a special ad 706
valorem tax calculated pursuant to Section 16 of this act on all 707
of the real property and improvements in the district in an amount 708
sufficient to pay the one-half (1/2) of the outstanding 709
indebtedness, including interest, during in such fiscal year, and 710
(ii) a per employee special assessment calculated pursuant to 711
Section 16 of this act applicable to and payable by each taxpayer 712
calculated on its reported annual average employment sufficient to 713
pay the remaining one-half (1/2) of the outstanding indebtedness, 714
including interest, during in such fiscal year. 715
SECTION 21. Dissolution of district. Following the creation 716
of the district, the district may be dissolved effective at the 717
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ST: Lowndes County; authorize to establish an
Industrial Zone Emergency Response District.
end of any fiscal year thereof by (i) the concurrence of at least 718
six (6) or more of the commissioners as evidenced by a duly 719
adopted resolution thereof spread upon its minutes, and (ii) the 720
concurrence by the county board as evidenced by a duly adopted 721
resolution thereof spread upon its minutes. Upon or prior to any 722
such dissolution, the board of commissioners shall be responsible 723
for disposition of all of the assets of the district, which may be 724
disposed of in any manner authorized by law; provided, however, 725
that the district may convey at no cost to the county or any other 726
political subdivision thereof, any or all of the assets of the 727
district to the county or any other political subdivision thereof. 728
Any funds of the district remaining in any account thereof upon 729
the final dissolution of the district shall be remitted and 730
transferred to the general fund of the county. Notwithstanding 731
the foregoing, in the event that the board of commissioners or a 732
sufficient quorum thereof is unable or unwilling to perform its 733
dissolution obligations set forth in this section, the county 734
board shall be authorized, upon making such finding in a 735
resolution spread upon its minutes, to carry out such dissolution 736
obligations on behalf of the district. 737
SECTION 22. The powers conferred by this act shall be in 738
addition and supplemental to the powers conferred by any other 739
law. 740
SECTION 23. This act shall take effect and be in force from 741
and after its passage. 742