Ad valorem taxes; revise certain provisions regarding limitations on increases.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Newman, Ford (54th),
Wallace

HOUSE BILL NO. 830

AN ACT TO AMEND SECTIONS 27-39-321, 27-39-305 AND 27-39-320, 1
MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS RELATING TO 2
LIMITATIONS ON AD VALOREM TAX INCREASES AND REVENUES; TO AMEND 3
SECTIONS 19-3-113, 19-5-21, 19-5-189, 19-29-18, 21-27-175, 4
21-29-117, 21-29-219, 27-39-323, 27-39-325, 37-29-103, 49-28-27 5
AND 57-64-53, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO 6
AMEND SECTION 37-57-104, MISSISSIPPI CODE OF 1972, TO AUTHORIZE 7
THE LEVYING AUTHORITY FOR A SCHOOL DISTRICT TO APPROVE, IN FULL OR 8
IN PART, A REQUEST FOR AN INCREASE IN THE AD VALOREM TAX EFFORT 9
FOR THE SCHOOL DISTRICT; TO AMEND SECTION 37-57-105, MISSISSIPPI 10
CODE OF 1972, IN CONFORMITY THERETO; TO BRING FORWARD SECTION 11
37-57-107, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE LEVY OF 12
AD VALOREM TAXES FOR SCHOOL DISTRICTS, FOR PURPOSES OF POSSIBLE 13
AMENDMENT; AND FOR RELATED PURPOSES. 14
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 15
SECTION 1. Section 27-39-321, Mississippi Code of 1972, is 16
amended as follows: 17
27-39-321. (1) With respect to ad valorem taxes levied for 18
each fiscal year, no political subdivision may levy ad valorem 19
taxes in any fiscal year which would render in total receipts from 20
all levies an amount more than the receipts from that source 21
during any one (1) of the immediately preceding three (3) fiscal 22
years, as determined by the levying governing authority, plus, at 23
the option of the taxing authority and by adoption of a resolution 24
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by the taxing authority declaring its intention so to do, an 25
increase not to exceed * * * two percent (2%) of such receipts. 26
The additional revenue from the ad valorem tax on any newly 27
constructed properties or any existing properties added to the tax 28
rolls or any properties previously exempt, which were not assessed 29
in the next preceding year and cost incurred and paid in the next 30
preceding year in connection with reappraisal may be excluded from 31
the * * * two percent (2%) increase limitation set forth herein. 32
Taxes levied for school district purposes under any statute and 33
taxes levied for the maintenance and/or construction of roads and 34
bridges under Section 27-39-305 shall be excluded from the * * * 35
two percent (2%) increase limitation set forth herein. Taxes 36
levied for payment of principal of and interest on general 37
obligation bonds issued heretofore or hereafter shall be excluded 38
from the * * * two percent (2%) increase limitation set forth 39
herein. Any additional millage levied to fund any new program 40
mandated by the Legislature shall be excluded from the limitation 41
for the first year of the levy and included within such limitation 42
in any year thereafter. The limitation imposed under this 43
paragraph shall not apply to those mandatory levies enumerated in 44
Sections 27-39-320 and 27-39-329. 45
(2) The limitation of this section may be increased only as 46
provided in subsection (3) or (4) of this section or when the 47
governing body of a political subdivision has determined the need 48
for additional revenues, adopts a resolution declaring its 49
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intention so to do and has held an election on the question of 50
raising the limitation prescribed in this section. The notice 51
calling for an election shall state the purposes for which the 52
additional revenues shall be used, the amount of the tax levy to 53
be imposed for such purposes and period of time for which such tax 54
levy shall be made; however, such tax levy shall not be made for 55
more than five (5) successive years. The limitation may be 56
increased under this subsection only if the proposed increase is 57
approved by a majority of those voting. Subject to specific 58
provisions of this paragraph to the contrary, the publication of 59
notice and manner of holding the election shall be as prescribed 60
by law for the holding of elections for the issuance of bonds by 61
the political subdivision. Revenues derived from any taxes levied 62
pursuant to such election shall be excluded from the tax base for 63
the purpose of determining aggregate receipts for which the * * * 64
two percent (2%) increase limitation applies. 65
(3) As an alternative to the procedure provided in 66
subsection (2) of this section, the * * * two percent (2%) 67
increase limitation prescribed in this section may be increased by 68
an additional amount by the board of supervisors of any county by 69
adoption of a resolution by the board of supervisors without an 70
election thereon if the aggregate receipts from all county levies 71
to which this section and Sections 27-39-305 and 27-39-320 apply 72
do not exceed * * * one hundred two percent (102%) of the 73
aggregate receipts from all such levies during any one (1) of the 74
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immediately preceding three (3) fiscal years, as determined by the 75
board of supervisors. 76
(4) As an alternative to the procedure provided in 77
subsections (2) and (3) of this section, the board of supervisors 78
of any county or the governing authorities of any municipality may 79
by adoption of a resolution, without an election thereon, increase 80
the ad valorem tax levy to which this section applies by the 81
greater of: 82
(a) An ad valorem tax levy that does not result in an 83
aggregate levy to which this section applies in excess of twenty 84
(20) mills; or 85
(b) An ad valorem tax levy that is not in excess of any 86
aggregate levy to which this section applies in any one (1) of the 87
immediately preceding ten (10) fiscal years. 88
(5) In any county where there is located a nuclear 89
generating power plant on which a tax is assessed under Section 90
27-35-309(3), the term "total receipts" as used in this section 91
shall be the portion of the "base revenue" as defined in Section 92
27-39-320 which is used for General Fund purposes. 93
(6) If a shortfall occurs in revenues from sources other 94
than ad valorem taxes and oil and gas severance taxes budgeted for 95
the county or municipal general fund during the 1987 fiscal year, 96
then the county or municipality, as the case may be, may levy a 97
special ad valorem tax for the 1988 fiscal year in an amount the 98
avails of which shall not exceed such shortfall; provided, 99
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however, that the aggregate receipts from all ad valorem levies 100
for the county or municipal general fund for the 1988 fiscal year 101
shall not exceed the aggregate receipts from this source for the 102
immediately preceding fiscal year plus an increase not to exceed 103
twenty percent (20%). 104
(7) If a shortfall occurs in revenues from oil and gas 105
severance taxes budgeted for the county or municipal general fund 106
during the 1987 fiscal year, then the county or municipality, as 107
the case may be, may levy a special ad valorem tax for the 1988 108
fiscal year in an amount the avails of which shall not exceed such 109
shortfall. The avails of such special ad valorem tax shall not be 110
included within the ten percent (10%) increase limitation. The ad 111
valorem taxes levied to offset the shortfall shall be deemed to be 112
ad valorem tax receipts produced in the 1988 fiscal year for the 113
purposes of determining the limitation on receipts for the 114
succeeding fiscal years. 115
SECTION 2. Section 27-39-305, Mississippi Code of 1972, is 116
amended as follows: 117
27-39-305. (1) In addition to the levy authorized by 118
Section 27-39-303, the board of supervisors may annually impose a 119
countywide ad valorem tax levy or levies for the maintenance 120
and/or construction of roads and bridges. 121
(2) For each fiscal year, the aggregate receipts from taxes 122
levied for the maintenance and/or construction of roads and 123
bridges pursuant to this section shall not exceed the aggregate 124
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receipts from this source during any one (1) of the immediately 125
preceding three (3) fiscal years, as determined by the board of 126
supervisors, plus an increase not to exceed * * * two percent (2%) 127
by adoption of a resolution by the board of supervisors. The 128
additional revenue from the ad valorem tax on any newly 129
constructed properties or any existing properties added to the tax 130
rolls or any properties previously exempt, which were not assessed 131
in the next preceding year may be excluded from the * * * two 132
percent (2%) increase limitation set forth herein. 133
(3) The * * * two percent (2%) increase limitation 134
prescribed in this section may be increased an additional amount 135
only as provided in subsection (4) of this section or when the 136
county board of supervisors by adoption of a resolution has 137
determined the need for additional revenues and has held an 138
election on the question of raising the limitation prescribed in 139
this section. The limitation may be increased under this 140
subsection only if the proposed increase is approved by a majority 141
of those voting in an election held for such purpose. The 142
resolution, notice and manner of holding the election shall be as 143
prescribed by law for the holding of elections for the issuance of 144
bonds by the county board of supervisors. Revenues collected for 145
the fiscal year in excess of the * * * two percent (2%) increase 146
limitation pursuant to an election shall be included in the tax 147
base for the purpose of determining aggregate receipts for which 148
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the * * * two percent (2%) increase limitation applies for 149
subsequent fiscal years. 150
(4) As an alternative to the procedure provided in 151
subsection (3) of this section, the * * * two percent (2%) 152
increase limitation prescribed in this section may be increased by 153
an additional amount by adoption of a resolution by the board of 154
supervisors without an election thereon if the aggregate receipts 155
from the levy authorized in this section and from all other county 156
levies to which Sections 27-39-320 and 27-39-321 apply do not 157
exceed * * * one hundred two percent (102%) of the aggregate 158
receipts from all such levies during any one (1) of the 159
immediately preceding three (3) fiscal years, as determined by the 160
board of supervisors. 161
(5) Except as otherwise provided for excess revenues 162
generated pursuant to an election under subsection (3) of this 163
section and for excess revenues generated in accordance with 164
subsection (4) of this section, if revenues collected as the 165
result of the taxes levied for the fiscal year pursuant to this 166
section exceed the increase limitation, then it shall be the 167
mandatory duty of the board of supervisors to deposit such excess 168
receipts over and above the increase limitation into a special 169
account and credit it to the county road and bridge fund. It will 170
be the further duty of such board to hold said funds and invest 171
the same as authorized by law. Such excess funds shall be 172
calculated in the road and bridge budget for the succeeding fiscal 173
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year. Taxes imposed for the succeeding year shall be reduced by 174
the amount of excess funds available. Under no circumstances 175
shall such excess funds be expended during the fiscal year in 176
which such excess funds are collected. 177
(6) In any county where there is located a nuclear 178
generating power plant on which a tax is assessed under Section 179
27-35-309(3), the term "the aggregate receipts from taxes" as used 180
in this section shall be the portion of the "base revenue" as 181
defined in Section 27-39-320 which is used for the maintenance 182
and/or construction of roads and bridges. 183
(7) If a shortfall occurs in revenues from sources other 184
than ad valorem taxes and oil and gas severance taxes budgeted for 185
the county road and bridge fund during the 1987 fiscal year, then 186
the county may levy a special ad valorem tax for the 1988 fiscal 187
year in an amount the avails of which shall not exceed such 188
shortfall; provided, however, that the aggregate receipts from all 189
ad valorem levies for the maintenance and/or construction of roads 190
and bridges for the 1988 fiscal year shall not exceed the 191
aggregate receipts from this source for the immediately preceding 192
fiscal year plus an increase not to exceed twenty percent (20%). 193
(8) If a shortfall occurs in revenues from oil and gas 194
severance taxes budgeted for the county road and bridge fund 195
during the 1987 fiscal year, then the county may levy a special ad 196
valorem tax for the 1988 fiscal year in an amount the avails of 197
which shall not exceed such shortfall. The avails of such special 198
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ad valorem tax shall not be included within the ten percent (10%) 199
increase limitation. The ad valorem taxes levied to offset the 200
shortfall shall be deemed to be ad valorem tax receipts produced 201
in the 1988 fiscal year for the purpose of determining the 202
limitation on receipts for the succeeding fiscal years. 203
SECTION 3. Section 27-39-320, Mississippi Code of 1972, is 204
amended as follows: 205
27-39-320. (1) The Legislature finds and determines that 206
legislation requiring a specific levy or requiring consent of some 207
other governing body to reduce the levy was intended to raise a 208
certain amount of revenue for specific purposes. Upon this 209
determination and notwithstanding the provisions of any statute 210
which requires a definite levy to be made or which requires that a 211
levy may not be reduced except by the consent of some other 212
governing authority, the amount of such levy shall be deemed to be 213
an amount necessary to produce the revenues received in the next 214
preceding year plus, at the option of the taxing authority and by 215
adoption of a resolution by the taxing authority declaring its 216
intention so to do, an increase not to exceed * * * two percent 217
(2%) of such revenues. 218
(2) In any county where there is located a nuclear 219
generating power plant on which a tax is assessed under Section 220
27-35-309(3), such required levy and revenue produced thereby may 221
be reduced by the levying authority in an amount in proportion to 222
a reduction in the base revenue of any such county from the 223
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previous year. Such reduction shall be allowed only if the 224
reduction in base revenue equals or exceeds five percent (5%). 225
"Base revenue" shall mean the revenue received by the county from 226
the ad valorem tax levy plus the revenue received by the county 227
from the tax assessed under Section 27-35-309(3) and authorized to 228
be used for any purposes for which a county is authorized by law 229
to levy an ad valorem tax. For purposes of determining if the 230
reduction equals or exceeds five percent (5%), a levy of millage 231
equal to the prior year's millage shall be hypothetically applied 232
to the current year's ad valorem tax base to determine the amount 233
of revenue to be generated from the ad valorem tax levy. For the 234
purposes of this section, the portion of base revenue used to fund 235
the purpose for which a specific levy is required shall be deemed 236
to be the total receipts from ad valorem taxes for such purpose. 237
This paragraph shall apply to taxes levied for the 1987 fiscal 238
year and for each fiscal year thereafter. If the Mississippi 239
Supreme Court or another court finally adjudicates that the tax 240
levied under Section 27-35-309(3) is unconstitutional, then this 241
paragraph shall stand repealed. 242
(3) With respect to ad valorem taxes levied on or after 243
October 1, 1980, no county or municipality shall levy those mills 244
heretofore required by law to be levied to an extent that such 245
levy shall produce more than the total receipts produced from such 246
levy in the next preceding year, plus, at the option of the taxing 247
authority and by adoption of a resolution by the taxing authority 248
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declaring its intention so to do, an increase not to exceed * * * 249
two percent (2%) of such receipts. Such total receipts shall be 250
deemed to include the total avails of such levy either collected 251
from the property owner or by reimbursement by the state. The 252
revenues produced from any newly constructed properties or any 253
existing properties added to the tax rolls or any properties 254
previously exempt which were not assessed in the next preceding 255
year may be excluded from the limitation set forth herein. 256
(4) The * * * two percent (2%) increase limitation 257
prescribed in this section may be increased by an additional 258
amount by the board of supervisors of any county by adoption of a 259
resolution by the board of supervisors if the aggregate receipts 260
from all county levies to which this section and Sections 261
27-39-305 and 27-39-321 apply do not exceed * * * one hundred two 262
percent (102%) of the aggregate receipts from all such levies 263
during any one (1) of the immediately preceding three (3) fiscal 264
years, as determined by the board of supervisors. 265
(5) The limitations set forth in this section shall apply to 266
the mandatory tax levied by Section 27-39-329. 267
SECTION 4. Section 19-3-113, Mississippi Code of 1972, is 268
amended as follows: 269
19-3-113. (1) The board of supervisors of any participating 270
county is hereby authorized and empowered, in its discretion, to 271
levy a tax not to exceed one-half (1/2) mill annually on all 272
taxable property within the county the proceeds of which shall be 273
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used to support the district in which the county is located. The 274
proceeds of such tax shall not be included within the * * * two 275
percent (2%) increase limitation under Section 27-39-321, 276
Mississippi Code of 1972. 277
(2) In addition to the tax authorized to be imposed in 278
subsection (1) of this section, a participating county may impose 279
special fees, tolls and special assessments for projects or 280
services undertaken by the district in which the county is located 281
in order to defray the expenses of the district related to such 282
projects or services. 283
SECTION 5. Section 19-5-21, Mississippi Code of 1972, is 284
amended as follows: 285
19-5-21. (1) (a) Except as provided in paragraphs (b), 286
(c), (d) and (g) of this subsection, the board of supervisors, to 287
defray the cost of establishing and operating the system provided 288
for in Section 19-5-17, may levy an ad valorem tax not to exceed 289
four (4) mills on all taxable property within the area served by 290
the county garbage or rubbish collection or disposal system. The 291
service area may be comprised of unincorporated or incorporated 292
areas of the county or both; however, no property shall be subject 293
to this levy unless that property is within an area served by a 294
county's garbage or rubbish collection or disposal system. 295
(b) The board of supervisors of any county wherein 296
Mississippi Highways 35 and 16 intersect and having a land area of 297
five hundred eighty-six (586) square miles may levy, in its 298
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discretion, for the purposes of establishing, operating and 299
maintaining a garbage or rubbish collection or disposal system, an 300
ad valorem tax not to exceed six (6) mills on all taxable property 301
within the area served by the system as set out in paragraph (a) 302
of this subsection. 303
(c) The board of supervisors of any county bordering on 304
the Mississippi River and traversed by U.S. Highway 61, and which 305
is intersected by Mississippi Highway 4, having a population of 306
eleven thousand eight hundred fifty-four (11,854) according to the 307
1970 federal census, and having an assessed valuation of Fourteen 308
Million Eight Hundred Seventy-two Thousand One Hundred Forty-four 309
Dollars ($14,872,144.00) in 1970, may levy, in its discretion, for 310
the purposes of establishing, operating and maintaining a garbage 311
or rubbish collection or disposal system, an ad valorem tax not to 312
exceed six (6) mills on all taxable property within the area 313
served by the system as set out in paragraph (a) of this 314
subsection. 315
(d) The board of supervisors of any county having a 316
population in excess of two hundred fifty thousand (250,000), 317
according to the latest federal decennial census, and in which 318
Interstate Highway 55 and Interstate Highway 20 intersect, may 319
levy, in its discretion, for the purposes of establishing, 320
operating and maintaining a garbage or rubbish collection or 321
disposal system, an ad valorem tax not to exceed seven (7) mills 322
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on all taxable property within the area served by the system as 323
set out in paragraph (a) of this subsection. 324
(e) The proceeds derived from any additional millage 325
levied pursuant to paragraphs (a) through (d) of this subsection 326
in excess of two (2) mills shall be excluded from the * * * two 327
percent (2%) increase limitation under Section 27-39-321 for the 328
first year of such additional levy and shall be included within 329
such limitation in any year thereafter. The proceeds from any 330
millage levied pursuant to paragraph (g) shall be excluded from 331
the * * * two percent (2%) increase limitation under Section 332
27-39-321 for the first year of the levy and shall be included 333
within the limitation in any year thereafter. 334
(f) The rate of the ad valorem tax levied under this 335
section shall be shown as a line item on the notice of ad valorem 336
taxes on taxable property owed by the taxpayer. 337
(g) In lieu of the ad valorem tax authorized in 338
paragraphs (a), (b), (c) and (d) of this subsection, the fees 339
authorized in subsection (2) of this subsection and in Section 340
19-5-17 or any combination thereof, the board of supervisors may 341
levy an ad valorem tax not to exceed six (6) mills to defray the 342
cost of establishing and operating the system provided for in 343
Section 19-5-17 on all taxable property within the area served by 344
the system as provided in paragraph (a) of this subsection. 345
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Any board of supervisors levying the ad valorem tax 346
authorized in this paragraph (g) is prohibited from assessing or 347
collecting fees for the services provided under the system. 348
(2) In addition to the ad valorem taxes authorized in 349
paragraphs (a), (b) and (c) of subsection (1) or in lieu of any 350
other method authorized to defray the cost of establishing and 351
operating the system provided for in Section 19-5-17, the board of 352
supervisors of any county with a garbage or rubbish collection or 353
disposal system may assess and collect fees to defray the costs of 354
the services. The board of supervisors may assess and collect the 355
fees from each single family residential generator of garbage or 356
rubbish. The board of supervisors also may assess and collect the 357
fees from each industrial, commercial and multifamily residential 358
generator of garbage or rubbish for any time period that the 359
generator has not contracted for the collection of garbage and 360
rubbish that is ultimately disposed of at a permitted or 361
authorized nonhazardous solid waste management facility. The fees 362
assessed and collected under this subsection may not exceed, when 363
added to the proceeds derived from any ad valorem tax imposed 364
under this section and any special funds authorized under 365
subsection (7), the actual costs estimated to be incurred by the 366
county in operating the county garbage and rubbish collection and 367
disposal system. In addition to such fees, an additional amount 368
not to exceed up to One Dollar ($1.00) or ten percent (10%) per 369
month, whichever is greater, on the current monthly bill may be 370
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assessed and collected on the balance of any delinquent monthly 371
fees. 372
(3) (a) Before the adoption of any order to increase the ad 373
valorem tax assessment or fees authorized by this section, the 374
board of supervisors shall publish a notice advertising their 375
intent to adopt an order to increase the ad valorem tax assessment 376
or fees authorized by this section. The notice shall specify the 377
purpose of the proposed increase, the proposed percentage increase 378
and the proposed percentage increase in total revenues for garbage 379
or rubbish collection or disposal services or shall contain a copy 380
of the resolution by the board stating their intent to increase 381
the ad valorem tax assessment or fees. The notice shall be 382
published in a newspaper published or having general circulation 383
in the county for no less than three (3) consecutive weeks before 384
the adoption of the order. The notice shall be in print no less 385
than the size of eighteen (18) point and shall be surrounded by a 386
one-fourth (1/4) inch black border. The notice shall not be 387
placed in the legal section notice of the newspaper. There shall 388
be no language in the notice stating or implying a mandate from 389
the Legislature. 390
(b) In addition to the requirement for publication of 391
notice, the board of supervisors shall notify each person 392
furnished garbage or rubbish collection or disposal service of any 393
increase in the ad valorem tax assessment or fees. In the case of 394
an increase of the ad valorem tax assessment, a notice shall be 395
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conspicuously placed on or attached to the first ad valorem tax 396
bill on which the increased assessment is effective. In the case 397
of an increase in fees, a notice shall be conspicuously placed on 398
or attached to the first bill for fees on which the increased fees 399
or charges are assessed. There shall be no language in any notice 400
stating or implying a mandate from the Legislature. 401
(4) The board of supervisors of each county shall adopt an 402
order determining whether or not to grant exemptions, either full 403
or partial, from the fees for certain classes of generators of 404
garbage or rubbish. If a board of supervisors grants any 405
exemption, it shall do so in accordance with policies and 406
procedures, duly adopted and entered on its minutes, that clearly 407
define those classes of generators to whom the exemptions are 408
applicable. The order granting exemptions shall be interpreted 409
consistently by the board when determining whether to grant or 410
withhold requested exemptions. 411
(5) (a) The board of supervisors in any county with a 412
garbage or rubbish collection or disposal system only for 413
residents in unincorporated areas may adopt an order authorizing 414
any single family generator to elect not to use the county garbage 415
or rubbish collection or disposal system. If the board of 416
supervisors adopts an order, the head of any single family 417
residential generator may elect not to use the county garbage or 418
rubbish collection or disposal service by filing with the chancery 419
clerk the form provided for in this subsection before December 1 420
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of each year. The board of supervisors shall develop a form that 421
shall be available in the office of the chancery clerk for the 422
head of household to elect not to use the service and to accept 423
full responsibility for the disposal of his garbage or rubbish in 424
accordance with state and federal laws and regulations. The board 425
of supervisors, following consultation with the Department of 426
Environmental Quality, shall develop and the chancery clerk shall 427
provide a form to each person electing not to use the service 428
describing penalties under state and federal law and regulations 429
for improper or unauthorized management of garbage. Notice that 430
the election may be made not to use the county service by filing 431
the form with the chancery clerk's office shall be published in a 432
newspaper published or having general circulation in the county 433
for no less than three (3) consecutive weeks, with the first 434
publication being made no sooner than five (5) weeks before the 435
first day of December. The notice shall state that any single 436
family residential generator may elect not to use the county 437
garbage or rubbish collection or disposal service by the 438
completion and filing of the form for that purpose with the 439
chancery clerk's office before December 1 of that year. The 440
notice shall also include a statement that any single family 441
residential generator who does not timely file the form shall be 442
assessed any fees levied to cover the cost of the county garbage 443
or rubbish collection or disposal service. The chancery clerk 444
shall maintain a list showing the name and address of each person 445
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who has filed a notice of intent not to use the county garbage or 446
rubbish collection or disposal service. 447
(b) If the homestead property of a person lies 448
partially within the unincorporated service area of a county and 449
partially within the incorporated service area of a municipality 450
and both the municipality and the county provide garbage 451
collection and disposal service to that person, then the person 452
may elect to use either garbage collection and disposal service. 453
The person shall notify the clerk of the governing authority of 454
the local government whose garbage collection and disposal service 455
he elects not to use of his decision not to use such services by 456
certified mail, return receipt requested. The person shall not be 457
liable for any fees or charges from the service he elects not to 458
use. 459
(6) The board may borrow money for the purposes of defraying 460
the expenses of the system in anticipation of: 461
(a) The tax levy authorized under this section; 462
(b) Revenues resulting from the assessment of any fees 463
for garbage or rubbish collection or disposal; or 464
(c) Any combination thereof. 465
(7) In addition to the fees or ad valorem millage authorized 466
under this section, a board of supervisors may use monies from any 467
special funds of the county that are not otherwise required by law 468
to be dedicated for use for a particular purpose in order to 469
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defray the costs of the county garbage or rubbish collection or 470
disposal system. 471
SECTION 6. Section 19-5-189, Mississippi Code of 1972, is 472
amended as follows: 473
19-5-189. (1) (a) Except as otherwise provided in 474
subsection (2) of this section for levies for fire protection 475
purposes and subsection (3) of this section for certain districts 476
providing water service, the board of supervisors of the county in 477
which any such district exists may, according to the terms of the 478
resolution, levy a special tax, not to exceed four (4) mills 479
annually, on all of the taxable real property in such district, 480
the avails of which shall be paid over to the board of 481
commissioners of the district to be used either for the operation, 482
support and maintenance of the district or for the retirement of 483
any bonds issued by the district, or for both. 484
(b) The proceeds derived from two (2) mills of the levy 485
authorized herein shall be included in the * * * two percent (2%) 486
increase limitation under Section 27-39-321, and the proceeds 487
derived from any additional millage levied under this subsection 488
in excess of two (2) mills shall be excluded from such limitation 489
for the first year of such additional levy and shall be included 490
within such limitation in any year thereafter. 491
(2) (a) In respect to fire protection purposes, the board 492
of supervisors of the county in which any such district exists on 493
July 1, 1987, may levy a special tax annually, not to exceed the 494
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tax levied for such purposes for the 1987 fiscal year on all of 495
the taxable real property in such district, the avails of which 496
shall be paid over to the board of commissioners of the district 497
to be used either for the operation, support and maintenance of 498
the fire protection district or for the retirement of any bonds 499
issued by the district for fire protection purposes, or for both. 500
Any such district for which no taxes have been levied for the 1987 501
fiscal year may be treated as having been created after July 1, 502
1987, for the purposes of this subsection. 503
(b) In respect to fire protection purposes, the board 504
of supervisors of the county in which any such district is created 505
after July 1, 1987, may, according to the terms of the resolution 506
of intent to incorporate the district, levy a special tax not to 507
exceed two (2) mills annually on all of the taxable real property 508
in such district, the avails of which shall be paid over to the 509
board of commissioners of the district to be used either for the 510
operation, support and maintenance of the fire protection district 511
or for the retirement of any bonds issued by the district for fire 512
protection purposes, or for both; however, the board of 513
supervisors may increase the tax levy under this subsection as 514
provided for in paragraph (c) of this subsection. 515
(c) The tax levy under this subsection may be increased 516
only when the board of supervisors has determined the need for 517
additional revenues. Prior to levying a tax increase under this 518
paragraph, the board of supervisors shall adopt a resolution 519
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declaring its intention to levy the tax. The resolution shall 520
describe the amount of the increase in the tax levy and the 521
purposes for which the proceeds of the additional tax will be 522
used. The board of supervisors shall have a copy of the 523
resolution published once a week for three (3) consecutive weeks 524
in at least one (1) newspaper published in the county and having a 525
general circulation therein. If no newspaper is published in the 526
county, then notice shall be given by publishing the resolution 527
for the required time in some newspaper having a general 528
circulation in the county. A copy of the resolution shall also be 529
posted at three (3) public places in the county for a period of at 530
least twenty-one (21) days during the time of its publication in a 531
newspaper. If more than twenty percent (20%) of the qualified 532
electors of the district shall file with the clerk of the board of 533
supervisors, within twenty-one (21) days after adoption of the 534
resolution of intent to increase the tax levy, a petition 535
requesting an election on the question of the increase in tax 536
levy, then and in that event such increase shall not be made 537
unless authorized by a majority of the votes cast at an election 538
to be called and held for that purpose within the district. 539
Notice of such election shall be given, the election shall be held 540
and the result thereof determined, as far as is practicable, in 541
the same manner as other elections are held in the county. If an 542
election results in favor of the increase in the tax levy or if no 543
election is required, the board of supervisors may increase the 544
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tax levy. The board of supervisors, in its discretion, may call 545
an election on such question, in which event it shall not be 546
necessary to publish the resolution declaring its intention to 547
have the tax imposed. 548
(d) Notwithstanding any provisions of this subsection 549
to the contrary, in any county bordering on the Gulf of Mexico and 550
the State of Louisiana, the board of supervisors may levy not to 551
exceed four (4) mills annually on all the taxable real property 552
within any fire protection district, the avails of which shall be 553
paid over to the board of commissioners of the district to be used 554
either for the operation, support and maintenance of the fire 555
protection district or for the retirement of any bonds issued by 556
the district for fire protection purposes, or for both. Prior to 557
levying the tax under this paragraph, the board of supervisors 558
shall adopt a resolution declaring its intention to levy the tax. 559
The resolution shall describe the amount of the tax levy and the 560
purposes for which the proceeds of the tax will be used. The 561
board of supervisors shall have a copy of the resolution published 562
once a week for three (3) consecutive weeks in at least one (1) 563
newspaper published in the county and having a general circulation 564
therein. If no newspaper is published in the county, then notice 565
shall be given by publishing the resolution for the required time 566
in some newspaper having a general circulation in the county. A 567
copy of the resolution shall also be posted at three (3) public 568
places in the county for a period of at least twenty-one (21) days 569
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during the time of its publication in a newspaper. If more than 570
twenty percent (20%) of the qualified electors of the district 571
shall file with the clerk of the board of supervisors, within 572
twenty-one (21) days after adoption of the resolution of intent to 573
levy the tax, a petition requesting an election on the question of 574
the levy of such tax, then and in that event such tax levy shall 575
not be made unless authorized by a majority of the votes cast at 576
an election to be called and held for that purpose within the 577
district. Notice of such election shall be given, the election 578
shall be held and the result thereof determined, as far as is 579
practicable, in the same manner as other elections are held in the 580
county. If an election results in favor of the tax levy or if no 581
election is required, the board of supervisors may levy such tax. 582
The board of supervisors, in its discretion, may call an election 583
on such question, in which event it shall not be necessary to 584
publish the resolution declaring its intention to have the tax 585
imposed. 586
(e) Notwithstanding any provisions of this subsection 587
to the contrary, in any county bordering on the Mississippi River 588
in which legal gaming is conducted and in which U.S. Highway 61 589
intersects with Highway 4, the board of supervisors may levy a 590
special tax not to exceed five (5) mills annually on all the 591
taxable real and personal property within any fire protection 592
district, except for utilities as defined in Section 77-3-3(d)(i) 593
and (iii), the avails of which shall be paid over to the board of 594
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commissioners of the district to be used either for the operation, 595
support and maintenance of the fire protection district or for the 596
retirement of any bonds issued by the district for fire protection 597
purposes, or for both. Before levying the tax under this 598
paragraph, the board of supervisors shall adopt a resolution 599
declaring its intention to levy the tax. The resolution shall 600
describe the amount of the tax levy and the purposes for which the 601
proceeds of the tax will be used. The board of supervisors shall 602
have a copy of the resolution published once a week for three (3) 603
consecutive weeks in at least one (1) newspaper published in the 604
county and having a general circulation therein. If no newspaper 605
is published in the county, then notice shall be given by 606
publishing the resolution for the required time in some newspaper 607
having general circulation in the county. A copy of the 608
resolution shall also be posted at three (3) public places in the 609
county for a period of at least twenty-one (21) days during the 610
time of its publication in a newspaper. If more than twenty 611
percent (20%) of the qualified electors of the district shall file 612
with the clerk of the board of supervisors, within twenty-one (21) 613
days after adoption of the resolution of intent to levy the tax, a 614
petition requesting an election of the questions of the levy of 615
such tax, then and in that event such tax levy shall not be made 616
unless authorized by a majority of the votes cast at an election 617
to be called and held for that purpose within the district. 618
Notice of such election shall be given, the election shall be held 619
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and the result thereof determined, as far as is practicable, in 620
the same manner as other elections are held in the county. If an 621
election results in favor of the tax levy or if no election is 622
required, the board of supervisors may levy such tax. The board 623
of supervisors, in its discretion, may call an election on such 624
question, in which event it shall not be necessary to publish the 625
resolution declaring its intention to have the tax imposed. 626
(f) Any taxes levied under this subsection shall be 627
excluded from the * * * two percent (2%) increase limitation under 628
Section 27-39-321. 629
(3) For any district authorized under Section 19-5-151(2), 630
the board of supervisors shall not levy the special tax authorized 631
in this section. 632
SECTION 7. Section 19-29-18, Mississippi Code of 1972, is 633
amended as follows: 634
19-29-18. (1) The governing body of a county railroad 635
authority or regional railroad authority, as the case may be, may 636
file a petition with the board of supervisors of any county 637
included in the railroad authority, specifying for each such 638
county, the rate of the ad valorem tax, not to exceed two (2) 639
mills, to be levied by such county on the taxable property 640
therein, for acquisition and maintenance of railroad properties 641
and facilities, and to defray operating expenses of the railroad 642
authority and any other expenses authorized to be incurred by the 643
railroad authority. Prior to levying the tax specified by the 644
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railroad authority, the board of supervisors of each such county 645
shall publish notice of its intention to levy same. The notice 646
shall be published once each week for three (3) weeks in some 647
newspaper having a general circulation in the county, but not less 648
than twenty-one (21) days, nor more than sixty (60) days, 649
intervening between the time of the first notice and the meeting 650
at which said board proposes to levy the tax. If, within the time 651
of giving notice, twenty percent (20%) or one thousand five 652
hundred (1,500) of the qualified electors of the county, whichever 653
is less, shall file a written protest against the levy of the tax, 654
then the tax shall not be levied unless authorized by three-fifths 655
(3/5) of the qualified electors of such county, voting at an 656
election to be called and held for that purpose. If the tax levy 657
fails to be authorized at an election held in a county included in 658
the regional authority, then such tax levy shall not be made in 659
any of the counties included in such regional authority. 660
(2) The avails of the ad valorem tax levied under authority 661
of this section shall be paid by the county board of supervisors 662
to the governing body of the railroad authority to be used as 663
herein authorized. 664
(3) For any fiscal year after the initial levy of the tax, 665
the board of supervisors levying same shall levy such tax at a 666
millage rate which will produce an amount of revenue which 667
approximates, but does not exceed, the amount of revenue produced 668
from the levy for the preceding fiscal year. The county board of 669
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supervisors shall not increase the millage rate for the purposes 670
authorized herein unless notice thereof is published and an 671
election held, if required, in the manner set forth in subsection 672
(1) of this section. 673
(4) Each railroad authority shall be subject to examination 674
by the State Auditor. 675
(5) The tax levy authorized in this section shall not be 676
included in the * * * two percent (2%) limitation on increases 677
under Sections 27-39-320 or 27-39-321. 678
(6) The tax levy authorized in this section shall not be 679
reimbursable under the provisions of the Homestead Exemption Law. 680
(7) A railroad authority created under Section 19-29-7(2) 681
must receive the approval of the governing authorities of the 682
municipality and the county creating such authority before levying 683
any tax under this section. 684
SECTION 8. Section 21-27-175, Mississippi Code of 1972, is 685
amended as follows: 686
21-27-175. Any public agency having taxing powers, other 687
than a county or a municipality as herein defined, is authorized 688
to levy a special ad valorem tax not to exceed four (4) mills upon 689
all taxable property within its geographical limits to pay all or 690
a portion of the payments to be made by that public agency under a 691
contract between the public agency and a municipality and if the 692
contract as authorized by the governing body of the public agency 693
so provides, then the contract shall constitute an obligation 694
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against the taxing power of the public agency to the extent 695
therein provided. The special ad valorem tax millage authorized 696
by Sections 21-27-161 to 21-27-191 shall not be reimbursable by 697
the state under the provisions otherwise made for reimbursements 698
under the homestead exemption laws. 699
The proceeds derived from two (2) mills of the levy 700
authorized herein shall be included in the * * * two percent (2%) 701
increase limitation under Section 27-39-321, and the proceeds 702
derived from any additional millage levied hereunder in excess of 703
two (2) mills shall be excluded from such limitation for the first 704
year of such additional levy and shall be included within such 705
limitation in any year thereafter. 706
SECTION 9. Section 21-29-117, Mississippi Code of 1972, is 707
amended as follows: 708
21-29-117. (1) Except as otherwise provided for in 709
subsection (2) of this section, the governing authority of said 710
municipality, at the time the levy is made for other municipal 711
taxes, shall annually levy a tax on the taxable property within 712
the said municipality, and the proceeds therefrom shall be 713
forwarded on or before the twentieth of the following month to the 714
Public Employees' Retirement System. The levy made, and the 715
deductions from the salaries of members, shall be in an amount 716
sufficient, but not more than the amount necessary, to make the 717
system actuarially sound by July 1, 2000, as certified to the 718
municipality by the board. Such tax shall be in addition to any 719
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limits set forth in Sections 27-39-301 through 27-39-311, and 720
shall not be included in the * * * two percent (2%) limitation on 721
increases under Section 27-39-321, nor shall any tax increase 722
exceed one-half (1/2) mill per year; however, if any levy to pay 723
debt service on bonds issued under Section 31-25-21 as described 724
in subsection (2) of this section is reduced for any year as a 725
result of payment of the bonds or otherwise, the levy under this 726
subsection (1) for such year may be increased by an amount, in 727
addition to the one-half (1/2) mill otherwise authorized, not to 728
exceed the reduction for such year in the millage levied to pay 729
debt service on the bonds. 730
(2) In addition to, or in lieu of, the method of funding 731
provided for in subsection (1) of this section, the municipality 732
may fund or assist in funding the retirement system through the 733
use of revenue bonds issued pursuant to Section 31-25-21. Any tax 734
levied to service the debt on such bonds shall not be included in 735
the * * * two percent (2%) limitation on increases under Section 736
27-39-321. 737
(3) In addition, all gifts and donations made by any persons 738
or corporations or by other appropriate levy, and all funds which 739
the municipality may receive from insurance companies as provided 740
for in this article shall be placed in said fund. 741
(4) In addition, such municipality shall each month deduct 742
from the salary of each member of the disability and relief fund 743
for firemen and policemen not less than seven percent (7%) nor 744
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more than ten percent (10%) of the amount thereof and put the 745
amount deducted into said fund. Any increase to an amount in 746
excess of seven percent (7%) shall be in increments of not more 747
than one percent (1%) per annum. No increase from the deduction 748
of seven percent (7%) shall be made unless the board determines 749
that the avails of the tax levy of three (3) mills, when combined 750
with the avails of the deduction of seven percent (7%), is 751
insufficient to keep the system actuarially sound. 752
(5) The Board of Trustees of the Public Employees' 753
Retirement System, when any municipality has enacted an enabling 754
ordinance as provided in Sections 21-29-5 and 21-29-101, upon a 755
finding that either the municipal employees' retirement system or 756
the disability and relief fund for firemen and policemen is not 757
funded in an actuarially sound manner which is spread upon the 758
minutes of the board, may by order provide that the revenue or a 759
portion thereof produced by the levy authorized for one system be 760
diverted to fund the less actuarially sound system within the same 761
municipality. No transfer may be made of funds from one 762
municipality to another. 763
(6) The municipality and the Board of Trustees of the Public 764
Employees' Retirement System may enter into such contracts and 765
agreements as are deemed necessary to implement the provisions of 766
this section, including, but not limited to, contracts and 767
agreements addressing the use, application and investment of 768
proceeds of bonds issued under Section 31-25-21 and earnings 769
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thereon and the relative rights and obligations of the 770
municipality and the Public Employees' Retirement System during 771
the period that the bonds are outstanding and thereafter. 772
SECTION 10. Section 21-29-219, Mississippi Code of 1972, is 773
amended as follows: 774
21-29-219. (1) The Disability and Relief Fund for Firemen 775
and Policemen shall be created and, except as otherwise provided 776
in subsection (2) of this section, maintained by an ad valorem tax 777
levied annually on all property in the municipality, provided the 778
election called for in Section 21-29-203 has authorized the 779
creation of the fund. The levy made, and the deductions from the 780
salaries of members, shall be in an amount sufficient, but not 781
more than the amount necessary, to make the system actuarially 782
sound by July 1, 2000, as certified to the municipality by the 783
board. Such tax shall not be included in the * * * two percent 784
(2%) limitation on increases under Section 27-39-321, nor shall 785
any tax increase exceed one-half (1/2) mill per year; however, if 786
any levy to pay debt service on bonds issued under Section 787
31-25-20 as described in subsection (2) of this section is reduced 788
for any year as a result of payment of the bonds or otherwise, the 789
levy under this subsection (1) for such year may be increased by 790
an amount, in addition to the one-half (1/2) mill otherwise 791
authorized, not to exceed the reduction for such year in the 792
millage levied to pay debt service on the bonds. 793
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(2) In addition to, or in lieu of, the method of funding 794
provided for in subsection (1) of this section, the municipality 795
may fund or assist in funding the retirement system through the 796
use of revenue bonds issued pursuant to Section 31-25-20. Any tax 797
levied to service the debt on such bonds shall not be included in 798
the * * * two percent (2%) limitation on increases under Section 799
27-39-321. 800
(3) The fund may be created and maintained by such gifts, 801
donations and bequests as may be made to the fund by any person or 802
corporation, by any appropriation or tax levy, or both, of the 803
municipality, by such sum or sums as the municipality may receive 804
from insurance companies for the benefit of the fund, and by the 805
deduction by the municipality from the salary of each member of 806
the Disability and Relief Fund for Firemen and Policemen of not 807
less than seven percent (7%) nor more than ten percent (10%) of 808
the amount thereof. Any increase to an amount in excess of seven 809
percent (7%) shall be in increments of not more than one percent 810
(1%) per annum. No increase from the deduction of seven percent 811
(7%) shall be made unless the board determines that the avails of 812
the tax levy of three (3) mills, when combined with the avails of 813
the deduction of seven percent (7%), is insufficient to keep the 814
system actuarially sound. 815
(4) The municipality and the Board of Trustees of the Public 816
Employees' Retirement System may enter into such contracts and 817
agreements as are deemed necessary to implement the provisions of 818
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this section, including, but not limited to, contracts and 819
agreements addressing the use, application and investment of 820
proceeds of bonds issued under Section 31-25-20 and earnings 821
thereon and the relative rights and obligations of the 822
municipality and the Public Employees' Retirement System during 823
the period that the bonds are outstanding and thereafter. 824
SECTION 11. Section 27-39-323, Mississippi Code of 1972, is 825
amended as follows: 826
27-39-323. Except as otherwise provided for excess revenues 827
generated by a county in accordance with subsection (3) of Section 828
27-39-321 or subsection (2) of Section 27-39-320, if revenue 829
collected as the result of any individual levy referred to in 830
Section 27-39-321 or the aggregate revenue collected from all 831
levies referred to in Section 27-39-320 which are limited to an 832
increase of not more than * * * two percent (2%) over the receipts 833
from the same for any one (1) of the immediately preceding three 834
(3) fiscal years, as determined by the levying governing 835
authority, exceeds such limit, then it shall be the mandatory duty 836
of the chancery clerk of each county and the clerk of each 837
municipality to deposit such excess receipts over and above 838
the * * * two percent (2%) increase limitation into a special 839
account and credit it to the fund for which such levy was made. 840
It will be the further duty of the chancery clerk and the city 841
clerk to hold said funds and invest the same as authorized by law 842
and to report the total to the board of supervisors or the 843
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municipal governing authorities, as the case may be, at its 844
regular August meeting of each year. Such excess funds shall be 845
calculated in the budgets for the county and for the municipality, 846
respectively, for the purpose for which such levies were made, for 847
the succeeding fiscal year. Taxes imposed for the succeeding year 848
shall be reduced by the amount of excess funds available. 849
Under no circumstances shall such excess funds be expended 850
during the fiscal year in which such excess funds are collected. 851
SECTION 12. Section 27-39-325, Mississippi Code of 1972, is 852
amended as follows: 853
27-39-325. The board of supervisors of any county having a 854
plan or contract for reappraisal which has been approved by the 855
State Tax Commission may annually levy an ad valorem tax on all 856
the taxable property within the county, in an amount necessary to 857
defray the cost of reappraisal. The funds derived from the levy 858
shall be placed in a special account and shall be used only for 859
the expenses involved in reappraisal or for repaying any amounts 860
of indebtedness incurred for that purpose. The board may borrow 861
money or issue its notes at the rate of interest to maturity 862
allowed in Section 75-17-105 for the purposes of reappraisal and 863
may pledge the avails of the levy authorized herein for the 864
payment of the principal of and the interest on the indebtedness. 865
The indebtedness incurred for the purpose of defraying the cost of 866
reappraisal shall not be included in computing the debt limit of 867
the county under any present or future law. 868
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No board of supervisors shall make the levy authorized herein 869
for a period of years longer than necessary to pay for reappraisal 870
of property within the county or to repay any indebtedness 871
authorized herein. Provided, however, an ad valorem tax on all 872
the taxable property within the county may be levied in an amount 873
sufficient to defray the cost of maintaining and updating 874
appraisals and an ownership mapping system including, but not 875
limited to, costs for the purchase and maintenance of computer 876
equipment and motor vehicles and costs for computer services and 877
remuneration of certified appraisers and other necessary 878
personnel. The tax levies authorized herein shall not be included 879
in the * * * two percent (2%) limitation on increases under 880
Section 27-39-321. 881
This section shall also apply to the board of supervisors of 882
any county which has reappraised in compliance with the State Tax 883
Commission regulations and has an outstanding indebtedness 884
incurred to fund such reappraisal of property. 885
The tax levies authorized in this section shall not be 886
reimbursable under the provisions of the Homestead Exemption Law 887
of this state. 888
SECTION 13. Section 37-29-103, Mississippi Code of 1972, is 889
amended as follows: 890
37-29-103. Any board of trustees may, in its discretion, by 891
the concurrence of two-thirds (2/3) of its authorized members 892
present and voting and for good cause shown therefor, to be spread 893
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upon its minutes by way of its resolution or order, which shall 894
contain a proposal as to the revenues from which it is anticipated 895
the loans herein authorized are to be repaid, authorize the junior 896
college district to borrow money from time to time for periods not 897
to exceed twenty-five (25) years under such terms and conditions 898
as the board deems necessary and requisite and upon its issuing 899
its promissory note or notes or other negotiable instruments. 900
Such loans may be repaid from the general fund of the district, 901
whether the same shall have been derived from ad valorem tax 902
receipts or otherwise and may be further secured by a pledge of 903
the avails of the levies, whether for support, enlargement, 904
improvement or repairs, authorized by Section 37-29-141, 905
Mississippi Code of 1972; and the tax receipts used to repay such 906
loans from any levies so pledged shall be excluded from the * * * 907
two percent (2%) growth limitation on ad valorem taxes imposed in 908
Sections 27-39-320 * * * and 27-39-321 and from the growth 909
limitation on ad valorem taxes imposed in Section 37-57-107, 910
Mississippi Code of 1972. Such note or notes or other negotiable 911
instruments shall be executed by the manual or facsimile signature 912
of the chairman of the board of trustees and countersigned by the 913
manual or facsimile signature of the secretary thereof, with the 914
seal of the district affixed thereto. At least one (1) signature 915
on each such note shall be a manual signature, as specified in the 916
issuing resolution. The coupons, if any, may bear only facsimile 917
signatures. Any notes or other evidences of indebtedness issued 918
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pursuant to this section shall be sold pursuant to the provisions 919
of Section 31-19-25, Mississippi Code of 1972, and shall not bear 920
a greater overall maximum interest rate to maturity than that 921
allowed in Section 75-17-101, Mississippi Code of 1972. 922
SECTION 14. Section 49-28-27, Mississippi Code of 1972, is 923
amended as follows: 924
49-28-27. (1) The board of supervisors of the county in 925
which a district exists, may, according to the terms of the 926
resolution and upon receipt of a resolution of the board of 927
commissioners adopted by a three-fifths (3/5) majority of that 928
board requesting the funds, levy a special tax, not to exceed four 929
(4) mills annually, on all taxable real property in the district. 930
The avails of the tax shall be paid over to the board of 931
commissioners of the district to be used either for the support of 932
the district, planning, design, construction, operation, 933
maintenance or improvement of projects of the district or for the 934
retirement of any bonds issued by the district, or for any 935
combination of those uses. 936
(2) The proceeds derived from two (2) mills of the levy 937
authorized in this section shall be included in the * * * two 938
percent (2%) increase limitation under Section 27-39-321, and the 939
proceeds derived from any additional millage levied under this 940
subsection in excess of two (2) mills shall be excluded from that 941
limitation for the first year of such additional levy and shall be 942
included within that limitation in any year thereafter. 943
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(3) Following the initial tax levy, the special tax levy 944
under this subsection may be increased only when the board of 945
supervisors, after receipt of the resolution of the board of 946
commissioners requesting an increase and stating the proposed 947
amount of the increase and the purposes for which the additional 948
revenues shall be used, has determined the need for additional 949
revenues, adopts a resolution declaring its intention to increase 950
the levy and has held an election on the question of increasing 951
the tax levy prescribed in this section. The notice calling for 952
an election shall state the purposes for which the additional 953
revenues shall be used and the amount of the tax levy to be 954
imposed for those purposes. The tax levy may be increased only if 955
the proposed increase is approved by a three-fifths (3/5) majority 956
of those voting within the district. Only those qualified 957
electors of the county which reside in the district may vote in 958
the election. Subject to specific provisions of this paragraph to 959
the contrary, the publication of notice and manner of holding the 960
election within the district shall be as prescribed by law for the 961
holding of elections for the issuance of bonds by the board of 962
supervisors. The election shall be held only within the district. 963
SECTION 15. Section 57-64-53, Mississippi Code of 1972, is 964
amended as follows: 965
57-64-53. (1) In addition to any other authority granted by 966
law, the Boards of Supervisors of Tate, Panola, Lafayette and 967
Yalobusha Counties may levy a special ad valorem tax annually in 968
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an amount not to exceed two (2) mills on all taxable property 969
within their county to carry out the provisions of this article. 970
A tax levied pursuant to this section shall be in addition to all 971
other tax levies provided by law. Any millage imposed pursuant to 972
this section must be excluded from the * * * two percent (2%) 973
increase limitation under Section 27-39-321, Mississippi Code of 974
1972, and any other limitation on the increase of ad valorem 975
taxes. The taxes levied pursuant to this section may be levied 976
only for specific purposes and must cease to be levied when the 977
debt of the cooperative is eliminated for the specific purpose for 978
which it was levied. 979
(2) Before the special ad valorem tax authorized by this 980
section may be imposed or increased after it initially is imposed, 981
the board of supervisors of the county that desires to impose or 982
increase the tax must adopt a resolution declaring its intention 983
to levy the tax and setting forth the amount of the tax or its 984
intention to increase the tax setting forth the amount of the 985
increase. Notice of the proposed tax or increase must be 986
published once each week for at least three (3) consecutive weeks 987
in a newspaper having a general circulation in the county. The 988
first publication of the notice must be made not less than 989
twenty-one (21) days before the date fixed in the resolution on 990
which the tax is to be imposed or increased, and the last 991
publication of the notice must be made not more than seven (7) 992
days before such date. 993
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SECTION 16. Section 37-57-104, Mississippi Code of 1972, is 994
amended as follows: 995
37-57-104. (1) Each school board shall submit to the 996
levying authority for the school district a certified copy of an 997
order adopted by the school board requesting an ad valorem tax 998
effort in dollars for the support of the school district. The 999
copy of the order shall be submitted by the school board when the 1000
copies of the school district's budget are filed with the levying 1001
authority pursuant to Section 37-61-9. Upon receipt of the school 1002
board's order requesting the ad valorem tax effort in dollars, the 1003
levying authority may, in its discretion and by adoption of a 1004
resolution, approve, in full or in part, the dollar amount 1005
requested and shall determine the millage rate necessary to 1006
generate funds equal to the dollar amount requested by the school 1007
board as approved by the levying authority. For the purpose of 1008
calculating this millage rate, any additional amount that is 1009
levied pursuant to Section 37-57-105(1) to cover anticipated 1010
delinquencies and costs of collection or any amount that may be 1011
levied for the payment of the principal and interest on school 1012
bonds or notes shall be excluded from the limitation of fifty-five 1013
(55) mills provided for in subsection (2) of this section. 1014
(2) (a) Except as otherwise provided under paragraph (b) or 1015
(c) of this subsection, if the millage rate necessary to generate 1016
funds equal to the dollar amount requested by the school board and 1017
approved by the levying authority is greater than fifty-five (55) 1018
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mills, and if this millage rate is higher than the millage then 1019
being levied pursuant to the school board's order requesting the 1020
ad valorem tax effort for the currently existing fiscal year, then 1021
the levying authority shall call a referendum on the question of 1022
exceeding, during the next fiscal year, the then existing millage 1023
rate being levied for school district purposes. The referendum 1024
shall be scheduled for not more than six (6) weeks after the date 1025
on which the levying authority receives the school board's order 1026
requesting the ad valorem tax effort. 1027
When a referendum has been called, notice of the referendum 1028
shall be published at least five (5) days per week, unless the 1029
only newspaper published in the school district is published less 1030
than five (5) days per week, for at least three (3) consecutive 1031
weeks, in at least one (1) newspaper published in the school 1032
district. The notice shall be no less than one-fourth (1/4) page 1033
in size, and the type used shall be no smaller than eighteen (18) 1034
point and surrounded by a one-fourth-inch solid black border. The 1035
notice may not be placed in that portion of the newspaper where 1036
legal notices and classified advertisements appear. The first 1037
publication of the notice shall be made not less than twenty-one 1038
(21) days before the date fixed for the referendum, and the last 1039
publication shall be made not more than seven (7) days before that 1040
date. If no newspaper is published in the school district, then 1041
the notice shall be published in a newspaper having a general 1042
circulation in the school district. The referendum shall be held, 1043
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as far as is practicable, in the same manner as other referendums 1044
and elections are held in the county or municipality. At the 1045
referendum, all registered, qualified electors of the school 1046
district may vote. The ballots used at the referendum shall have 1047
printed thereon a brief statement of the amount and purpose of the 1048
increased tax levy and the words "FOR INCREASING THE MILLAGE 1049
LEVIED FOR SCHOOL DISTRICT PURPOSES FROM (MILLAGE RATE CURRENTLY 1050
LEVIED) MILLS TO (MILLAGE RATE REQUIRED UNDER SCHOOL BOARD'S ORDER 1051
AND APPROVED BY THE LEVYING AUTHORITY) MILLS," and "AGAINST 1052
INCREASING THE MILLAGE LEVIED FOR SCHOOL DISTRICT PURPOSES FROM 1053
(MILLAGE RATE CURRENTLY LEVIED) MILLS TO (MILLAGE RATE REQUIRED 1054
UNDER SCHOOL BOARD'S ORDER AND APPROVED BY THE LEVYING AUTHORITY) 1055
MILLS." The voter shall vote by placing a cross (X) or checkmark 1056
(√) opposite his choice on the proposition. 1057
If a majority of the registered, qualified electors of the 1058
school district who vote in the referendum vote in favor of the 1059
question, then the ad valorem tax effort in dollars requested by 1060
the school board and approved by the levying authority shall be 1061
approved. However, if a majority of the registered, qualified 1062
electors who vote in the referendum vote against the question, the 1063
millage rate levied by the levying authority shall not exceed the 1064
millage then being levied pursuant to the school board's order 1065
requesting the ad valorem tax effort for the then currently 1066
existing fiscal year. 1067
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Nothing in this subsection shall be construed to require any 1068
school district that is levying more than fifty-five (55) mills 1069
pursuant to Sections 37-57-1 and 37-57-105 to decrease its millage 1070
rate to fifty-five (55) mills or less. Further, nothing in this 1071
subsection shall be construed to require a referendum in a school 1072
district where the requested ad valorem tax effort in dollars 1073
requires a millage rate of greater than fifty-five (55) mills but 1074
the requested dollar amount does not require any increase in the 1075
then existing millage rate. Further, nothing in this subsection 1076
shall be construed to require a referendum in a school district 1077
where, because of a decrease in the assessed valuation of the 1078
district, a millage rate of greater than fifty-five (55) mills is 1079
necessary to generate funds equal to the dollar amount generated 1080
by the ad valorem tax effort for the currently existing fiscal 1081
year. 1082
(b) However, if a levying authority is levying in 1083
excess of fifty-five (55) mills on July 1, 1997, the levying 1084
authority may levy an additional amount not exceeding three (3) 1085
mills in the aggregate for the period beginning July 1, 1997, and 1086
ending June 30, 2003, subject to the limitation on increased 1087
receipts from ad valorem taxes prescribed in Sections 37-57-105 1088
and 37-57-107. 1089
(c) If the levying authority for any school district 1090
lawfully has decreased the millage levied for school district 1091
purposes, but subsequently determines that there is a need to 1092
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increase the millage rate due to a disaster in which the Governor 1093
has declared a disaster emergency or the President of the United 1094
States has declared an emergency or major disaster, then the 1095
levying authority by adoption of a resolution may increase the 1096
millage levied for school district purposes up to an amount that 1097
does not exceed the millage rate in any one (1) of the immediately 1098
preceding ten (10) fiscal years without any referendum that 1099
otherwise would be required under this subsection. 1100
(3) If the millage rate necessary to generate funds equal to 1101
the dollar amount requested by the school board and approved by 1102
the levying authority is equal to fifty-five (55) mills or less, 1103
but the dollar amount requested by the school board and approved 1104
by the levying authority exceeds the next preceding fiscal year's 1105
ad valorem tax effort in dollars by more than * * * two percent 1106
(2%), but not more than seven percent (7%) (as provided for under 1107
subsection (4) of this section), then the school board shall 1108
publish notice thereof at least five (5) days per week, unless the 1109
only newspaper published in the school district is published less 1110
than five (5) days per week, for at least three (3) consecutive 1111
weeks in a newspaper published in the school district. The notice 1112
shall be no less than one-fourth (1/4) page in size, and the type 1113
used shall be no smaller than eighteen (18) point and surrounded 1114
by a one-fourth-inch solid black border. The notice may not be 1115
placed in that portion of the newspaper where legal notices and 1116
classified advertisements appear. The first publication shall be 1117
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made not less than fifteen (15) days before the final adoption of 1118
the budget by the school board. If no newspaper is published in 1119
the school district, then the notice shall be published in a 1120
newspaper having a general circulation in the school district. If 1121
at any time before the adoption of the budget a petition signed by 1122
not less than twenty percent (20%) or fifteen hundred (1500), 1123
whichever is less, of the registered, qualified electors of the 1124
school district is filed with the school board requesting that a 1125
referendum be called on the question of exceeding the next 1126
preceding fiscal year's ad valorem tax effort in dollars by more 1127
than * * * two percent (2%), then the school board shall adopt, 1128
not later than the next regular meeting, a resolution calling a 1129
referendum to be held within the school district upon the 1130
question. The referendum shall be called and held, and notice 1131
thereof shall be given, in the same manner provided for in 1132
subsection (2) of this section. The ballot shall contain the 1133
language "FOR THE SCHOOL TAX INCREASE OVER * * * TWO PERCENT (2%)" 1134
and "AGAINST THE SCHOOL TAX INCREASE OVER * * * TWO PERCENT (2%)." 1135
If a majority of the registered, qualified electors of the school 1136
district who vote in the referendum vote in favor of the question, 1137
then the increase requested by the school board and approved by 1138
the levying authority shall be approved. For the purposes of this 1139
subsection, the revenue sources excluded from the increase 1140
limitation under Section 37-57-107 also shall be excluded from the 1141
limitation described in this subsection in the same manner as they 1142
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are excluded under Section 37-57-107. Provided, however, that any 1143
increases requested by the school board as a result of the 1144
required local contribution to the total funding formula as 1145
required by Sections 37-151-200 through 37-151-215, as certified 1146
to the local school district by the State Board of Education under 1147
Section 37-151-211, shall not be subject to the * * * two percent 1148
(2%) and/or seven percent (7%) tax increase limitations provided 1149
in this section and shall not be subject to approval by the 1150
levying authority. 1151
(4) If the millage rate necessary to generate funds equal to 1152
the dollar amount requested by the school board and approved by 1153
the levying authority is equal to fifty-five (55) mills or less, 1154
but the dollar amount requested by the school board and approved 1155
by the levying authority exceeds the seven percent (7%) increase 1156
limitation provided for in Section 37-57-107, the school board may 1157
exceed the seven percent (7%) increase limitation only after the 1158
school board * * * and the levying authority, by adoption of a 1159
resolution by the levying authority, have determined the need for 1160
additional revenues and three-fifths (3/5) of the registered, 1161
qualified electors voting in a referendum called by the levying 1162
authority have voted in favor of the increase. The notice and 1163
manner of holding the referendum shall be as prescribed in 1164
subsection (2) of this section for a referendum on the question of 1165
increasing the millage rate in school districts levying more than 1166
fifty-five (55) mills for school district purposes. 1167
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(5) The aggregate receipts from ad valorem taxes levied for 1168
school district purposes pursuant to Sections 37-57-1 and 1169
37-57-105, excluding collection fees, additional revenue from the 1170
ad valorem tax on any newly constructed properties or any existing 1171
properties added to the tax rolls or any properties previously 1172
exempt which were not assessed in the next preceding year, and 1173
amounts received by school districts from the School Ad Valorem 1174
Tax Reduction Fund pursuant to Section 37-61-35, shall be subject 1175
to the increase limitation under this section and Section 1176
37-57-107. 1177
(6) The school board shall pay to the levying authority all 1178
costs that are incurred by the levying authority in the calling 1179
and holding of any election under this section. 1180
(7) The provisions of this section shall not be construed to 1181
affect in any manner the authority of school boards to levy 1182
millage for the following purposes: 1183
(a) The issuance of bonds, notes and certificates of 1184
indebtedness, as authorized in Sections 37-59-1 through 37-59-45 1185
and Sections 37-59-101 through 37-59-115; 1186
(b) The lease of property for school purposes, as 1187
authorized under the Emergency School Leasing Authority Act of 1188
1986 (Sections 37-7-351 through 37-7-359); 1189
(c) The lease or lease-purchase of school buildings, as 1190
authorized under Section 37-7-301; 1191
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(d) The issuance of promissory notes in the event of a 1192
shortfall of ad valorem taxes and/or revenue from local sources, 1193
as authorized under Section 27-39-333; and 1194
(e) The construction of school buildings outside the 1195
school district, as authorized under Section 37-7-401. 1196
Any millage levied for the purposes specified in this 1197
subsection shall be excluded from the millage limitations 1198
established under this section. 1199
SECTION 17. Section 37-57-105, Mississippi Code of 1972, is 1200
amended as follows: 1201
37-57-105. (1) In addition to the taxes levied under 1202
Section 37-57-1, the levying authority for the school district, as 1203
defined in Section 37-57-1, upon receipt of a certified copy of an 1204
order adopted by the school board of the school district 1205
requesting an ad valorem tax effort in dollars for the support of 1206
the school district and any charter schools located in the 1207
district, * * * may, in its discretion and by adoption of a 1208
resolution, at the same time and in the same manner as other ad 1209
valorem taxes are levied, levy an annual ad valorem tax in the 1210
amount fixed in such order upon all of the taxable property of 1211
such school district, which shall not be less than the millage 1212
rate certified by the State Board of Education as the uniform 1213
minimum school district ad valorem tax levy required for the 1214
support of the total funding formula as required by Sections 1215
37-151-200 through 37-151-215 in such school district under 1216
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Sections 37-57-1 and 37-151-211. However, any school district 1217
levying less than the uniform minimum school district ad valorem 1218
tax levy on July 1, 1997, shall only be required to increase its 1219
local district maintenance levy in four (4) mill annual increments 1220
in order to attain such millage requirements. In making such 1221
levy, the levying authority shall levy an additional amount 1222
sufficient to cover anticipated delinquencies and costs of 1223
collection so that the net amount of money to be produced by such 1224
levy shall be equal to the amount which is requested by the school 1225
board and approved by the levying authority. The proceeds of such 1226
tax levy, excluding levies for the payment of the principal of and 1227
interest on school bonds or notes and excluding levies for costs 1228
of collection, shall be placed in the school depository to the 1229
credit of the school district and shall be expended in the manner 1230
provided by law for the purpose of supplementing teachers' 1231
salaries, extending school terms, purchasing furniture, supplies 1232
and materials, and for all other lawful operating and incidental 1233
expenses of such school district. 1234
The monies authorized to be received by school districts from 1235
the School Ad Valorem Tax Reduction Fund pursuant to Section 1236
37-61-35 shall be included as ad valorem tax receipts. The 1237
levying authority for the school district, as defined in Section 1238
37-57-1, shall reduce the ad valorem tax levy for such school 1239
district in an amount equal to the amount distributed to such 1240
school district from the School Ad Valorem Tax Reduction Fund each 1241
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calendar year pursuant to Section 37-61-35. Such reduction shall 1242
not be less than the millage rate necessary to generate a 1243
reduction in ad valorem tax receipts equal to the funds 1244
distributed to such school district from the School Ad Valorem Tax 1245
Reduction Fund pursuant to Section 37-61-35. The millage levy 1246
certified by the State Board of Education as the minimum tax levy 1247
shall be subject to the provisions of this paragraph. 1248
In any county where there is located a nuclear generating 1249
power plant on which a tax is assessed under Section 27-35-309(3), 1250
such required levy and revenue produced thereby may be reduced by 1251
the levying authority in an amount in proportion to a reduction in 1252
the base revenue of any such county from the previous year. Such 1253
reduction shall be allowed only if the reduction in base revenue 1254
equals or exceeds five percent (5%). "Base revenue" shall mean 1255
the revenue received by the county from the ad valorem tax levy 1256
plus the revenue received by the county from the tax assessed 1257
under Section 27-35-309(3) and authorized to be used for any 1258
purposes for which a county is authorized by law to levy an ad 1259
valorem tax. For purposes of determining if the reduction equals 1260
or exceeds five percent (5%), a levy of millage equal to the prior 1261
year's millage shall be hypothetically applied to the current 1262
year's ad valorem tax base to determine the amount of revenue to 1263
be generated from the ad valorem tax levy. For the purposes of 1264
this section and Section 37-57-107, the portion of the base 1265
revenue used for the support of any school district shall be 1266
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deemed to be the aggregate receipts from ad valorem taxes for the 1267
support of any school district. This paragraph shall apply to 1268
taxes levied for the 1987 fiscal year and for each fiscal year 1269
thereafter. If the Mississippi Supreme Court or another court 1270
finally adjudicates that the tax levied under Section 27-35-309(3) 1271
is unconstitutional, then this paragraph shall stand repealed. 1272
The State Department of Education shall calculate a local pro 1273
rata amount for the aggregate receipts of the tax levied in this 1274
section by dividing the aggregate receipts by the sum of the 1275
school district's net enrollment, as determined under Section 1276
37-151-211, and the net enrollment of any charter school students 1277
who reside in the district. 1278
(2) When the tax is levied upon the territory of any school 1279
district located in two (2) or more counties, the order of the 1280
school board, as approved by the levying authority of each of the 1281
counties involved, requesting the levying of such tax shall be 1282
certified to the levying authority of each of the counties 1283
involved, and each of the levying authorities shall levy the tax 1284
in the manner specified herein. The taxes so levied shall be 1285
collected by the tax collector of the levying authority involved 1286
and remitted by the tax collector to the school depository of the 1287
home county to the credit of the school district involved as 1288
provided above, except that taxes for collection fees may be 1289
retained by the levying authority for deposit into its general 1290
fund. 1291
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(3) The aggregate receipts from ad valorem taxes levied for 1292
school district purposes, excluding collection fees, pursuant to 1293
this section and Section 37-57-1 shall be subject to the increased 1294
limitation under Section 37-57-107; however, if the ad valorem tax 1295
effort in dollars requested by the school district for the fiscal 1296
year exceeds the next preceding fiscal year's ad valorem tax 1297
effort in dollars by more than * * * two percent (2%) but not more 1298
than seven percent (7%), then the school board shall publish 1299
notice thereof once each week for at least three (3) consecutive 1300
weeks in a newspaper having general circulation in the school 1301
district involved, with the first publication thereof to be made 1302
not less than fifteen (15) days prior to the final adoption of the 1303
budget by the school board. If at any time prior to the adoption 1304
a petition signed by not less than twenty percent (20%) or fifteen 1305
hundred (1500), whichever is less, of the qualified electors of 1306
the school district involved shall be filed with the school board 1307
requesting that an election be called on the question of exceeding 1308
the next preceding fiscal year's ad valorem tax effort in dollars 1309
by more than * * * two percent (2%) but not more than seven 1310
percent (7%), then the school board shall, not later than the next 1311
regular meeting, adopt a resolution calling an election to be held 1312
within such school district upon such question. The election 1313
shall be called and held, and notice thereof shall be given, in 1314
the same manner for elections upon the questions of the issuance 1315
of the bonds of school districts, and the results thereof shall be 1316
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certified to the school board. The ballot shall contain the 1317
language "For the School Tax Increase Over * * * Two Percent (2%)" 1318
and "Against the School Tax Increase Over * * * Two Percent (2%)." 1319
If a majority of the qualified electors of the school district who 1320
voted in such election shall vote in favor of the question, then 1321
the stated increase requested by the school board shall be 1322
approved. For the purposes of this paragraph, the revenue sources 1323
excluded from the increased limitation under Section 37-57-107 1324
shall also be excluded from the limitation described herein in the 1325
same manner as they are excluded under Section 37-57-107. 1326
SECTION 18. Section 37-57-107, Mississippi Code of 1972, is 1327
brought forward as follows: 1328
37-57-107. (1) Beginning with the tax levy for the 1997 1329
fiscal year and for each fiscal year thereafter, the aggregate 1330
receipts from taxes levied for school district purposes pursuant 1331
to Sections 37-57-105 and 37-57-1 shall not exceed the aggregate 1332
receipts from those sources during any one (1) of the immediately 1333
preceding three (3) fiscal years, as determined by the school 1334
board, plus an increase not to exceed seven percent (7%). For the 1335
purpose of this limitation, the term "aggregate receipts" when 1336
used in connection with the amount of funds generated in a 1337
preceding fiscal year shall not include excess receipts required 1338
by law to be deposited into a special account. However, the term 1339
"aggregate receipts" includes any receipts required by law to be 1340
paid to a charter school. The additional revenue from the ad 1341
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valorem tax on any newly constructed properties or any existing 1342
properties added to the tax rolls or any properties previously 1343
exempt which were not assessed in the next preceding year may be 1344
excluded from the seven percent (7%) increase limitation set forth 1345
herein. Taxes levied for payment of principal of and interest on 1346
general obligation school bonds issued heretofore or hereafter 1347
shall be excluded from the seven percent (7%) increase limitation 1348
set forth herein. Any additional millage levied to fund any new 1349
program mandated by the Legislature shall be excluded from the 1350
limitation for the first year of the levy and included within such 1351
limitation in any year thereafter. For the purposes of this 1352
section, the term "new program" shall include, but shall not be 1353
limited to, (a) the Early Childhood Education Program, as provided 1354
by Section 37-21-7, and any additional millage levied and the 1355
revenue generated therefrom, which is excluded from the limitation 1356
for the first year of the levy, to support the mandated Early 1357
Childhood Education Program shall be specified on the minutes of 1358
the school board and of the governing body making such tax levy; 1359
(b) any additional millage levied and the revenue generated 1360
therefrom, which shall be excluded from the limitation for the 1361
first year of the levy, for the purpose of generating additional 1362
local contribution funds required for the total funding formula as 1363
required by Sections 37-151-200 through 37-151-215; and (c) any 1364
additional millage levied and the revenue generated therefrom 1365
which shall be excluded from the limitation for the first year of 1366
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the levy, for the purpose of support and maintenance of any 1367
agricultural high school which has been transferred to the 1368
control, operation and maintenance of the school board by the 1369
board of trustees of the community college district under 1370
provisions of Section 37-29-272. 1371
(2) The seven percent (7%) increase limitation prescribed in 1372
this section may be increased an additional amount only when the 1373
school board has determined the need for additional revenues and 1374
has held an election on the question of raising the limitation 1375
prescribed in this section. The limitation may be increased only 1376
if three-fifths (3/5) of those voting in the election shall vote 1377
for the proposed increase. The resolution, notice and manner of 1378
holding the election shall be as prescribed by law for the holding 1379
of elections for the issuance of bonds by the respective school 1380
boards. Revenues collected for the fiscal year in excess of the 1381
seven percent (7%) increase limitation pursuant to an election 1382
shall be included in the tax base for the purpose of determining 1383
aggregate receipts for which the seven percent (7%) increase 1384
limitation applies for subsequent fiscal years. 1385
(3) Except as otherwise provided for excess revenues 1386
generated pursuant to an election, if revenues collected as the 1387
result of the taxes levied for the fiscal year pursuant to this 1388
section and Section 37-57-1 exceed the increase limitation, then 1389
it shall be the mandatory duty of the school board of the school 1390
district to deposit such excess receipts over and above the 1391
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increase limitation into a special account and credit it to the 1392
fund for which the levy was made. It will be the further duty of 1393
such board to hold the funds and invest the same as authorized by 1394
law. Such excess funds shall be calculated in the budgets for the 1395
school districts for the purpose for which such levies were made, 1396
for the succeeding fiscal year. Taxes imposed for the succeeding 1397
year shall be reduced by the amount of excess funds available. 1398
Under no circumstances shall such excess funds be expended during 1399
the fiscal year in which such excess funds are collected. 1400
(4) For the purposes of determining ad valorem tax receipts 1401
for a preceding fiscal year under this section, the term "fiscal 1402
year" means the fiscal year beginning October 1 and ending 1403
September 30. 1404
(5) Beginning with the 2013-2014 school year, each school 1405
district in which a charter school is located shall pay to the 1406
charter school an amount for each student enrolled in the charter 1407
school equal to the ad valorem taxes levied per pupil for the 1408
support of the school district in which the charter school is 1409
located. The pro rata ad valorem taxes to be transferred to the 1410
charter school must include all levies for the support of the 1411
school district under Sections 37-57-1 (local contribution to the 1412
total funding formula as required by Sections 37-151-200 through 1413
37-151-215) and 37-57-105 (school district operational levy) but 1414
may not include any taxes levied for the retirement of school 1415
district bonded indebtedness or short-term notes or any taxes 1416
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ST: Ad valorem taxes; revise certain provisions
regarding limitations on increases.
levied for the support of vocational-technical education programs. 1417
Payments made pursuant to this subsection by a school district to 1418
a charter school must be made before the expiration of three (3) 1419
business days after the funds are distributed to the school 1420
district. 1421
SECTION 19. This act shall take effect and be in force from 1422
and after January 1, 2027. 1423