Bayou Casotte Industrial Zone Establishment Act; enact.

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To: Finance
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Wiggins, England

SENATE BILL NO. 2863

AN ACT TO ENACT THE "BAYOU CASOTTE INDUSTRIAL ZONE 1
ESTABLISHMENT ACT"; TO PROVIDE FOR CERTAIN LEGISLATIVE FINDINGS; 2
TO PROVIDE THAT A MUNICIPALITY MAY NOT ANNEX ANY PORTION OF THE 3
AREA COMPRISING THE BAYOU CASOTTE INDUSTRIAL ZONE; TO AMEND 4
SECTION 21-1-59, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE 5
PROVISIONS OF THIS ACT; TO BRING FORWARD SECTIONS 21-1-27, 6
21-1-29, 21-1-31, 21-1-33, 21-1-35, 21-1-37, 21-1-39 AND 21-1-41, 7
MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF LAW RELATING TO 8
THE EXTENSION OR CONTRACTION OF MUNICIPAL CORPORATE BOUNDARIES, 9
FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 10
27-31-1, MISSISSIPPI CODE OF 1972, WHICH EXEMPTS VARIOUS TYPES OF 11
PROPERTY FROM AD VALOREM TAXATION, FOR THE PURPOSES OF POSSIBLE 12
AMENDMENT; AND FOR RELATED PURPOSES. 13
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 14
SECTION 1. Sections 1 through 4 of this act shall be known 15
and may be cited as the "Bayou Casotte Industrial Zone 16
Establishment Act." It is the intent of the Legislature to 17
establish the Bayou Casotte Industrial Zone, to define its 18
boundaries, to promote economic development, and to exempt the 19
zone from municipal annexation. 20
SECTION 2. (a) For the purposes of Sections 1 through 4 of 21
this act, the following words and phrases shall have the meanings 22
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ascribed in this subsection unless the context clearly indicates 23
otherwise: 24
(b) "Municipality" means any municipality in this 25
state, whether existing before the effective date of this act or 26
created thereafter. 27
(c) "Zone" means the Bayou Casotte Industrial Zone 28
established pursuant to Section 3 of this act. 29
SECTION 3. (1) The Legislature finds and declares that: 30
(a) The zone is industrial in character and is best 31
suited for industrial and related uses; 32
(b) The zone is optimally situated for industrial 33
expansion and new industrial investment, and is not intended for 34
residential or retail development; 35
(c) The zone is located in the unincorporated area of 36
Jackson County, Mississippi, and taxpayers within the zone are 37
subject to ad valorem taxation by Jackson County for (i) Jackson 38
County and (ii) the Pascagoula-Gautier Municipal School District; 39
(d) Annexation by a municipality of any portion of the 40
area comprising the zone would serve primarily to generate 41
additional ad valorem tax revenue and would impose an additional 42
layer of ad valorem taxation on taxpayers within the zone without 43
providing commensurate municipal services or benefits; and 44
(e) Any such increased ad valorem tax burden would 45
impair the zone's competitiveness for economic growth, to the 46
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detriment of the zone, its industries, surrounding communities, 47
and the State of Mississippi. 48
(2) The Legislature therefore finds a compelling public need 49
to establish the Bayou Casotte Industrial Zone to encourage the 50
expansion of existing industry and to foster future industrial 51
development within the boundaries described in subsection (3) of 52
this section. 53
(3) The boundaries of the zone are described as follows: 54
Commencing at a point at the common corner of Sections 55
32 and 33 of Township 7 South, Range 5 West and Sections 56
4 and 5 of Township 8 South Range 5 West, said Point 57
lying on the north Right of Way of Stennis Blvd and said 58
point being the POINT OF BEGINNING; 59
thence run west along the southern line of section 32 of 60
Township 7 South, Range 5 West approximately 1334 ft to 61
the intersection with the existing corporate limits of 62
the City of Pascagoula as recorded In the Matter of the 63
Enlargement and Extension of the Municipal Boundaries of 64
the City of Pascagoula, Jackson County Mississippi, 65
Civil Action No. 99-1175-WM, on July 09, 1999; 66
thence run southerly, westerly and southwesterly along 67
said corporate limits of the City of Pascagoula to the 68
intersection with the eastern line of Section 19 69
Township 8 South Range 5 West; 70
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thence continue south along the east line of Section 19 71
and west line of section 20 approximately 6469 ft along 72
a southerly extension of the west line of Section 20 73
Township 8 South Range 5 West to a point in the 74
Mississippi Sound that intersects an easterly extension 75
of the southern boundary of the Pascagoula City Limits 76
as described in In the Matter of the Enlargement and 77
Extension of the Municipal Boundaries of the City of 78
Pascagoula, Jackson County Mississippi, Civil Action No. 79
99-1175-WM, on July 09, 1999; 80
thence run easterly approximately 13,210 ft to the east 81
line of the West half section 27 Township 8 South Range 82
5 West; 83
thence run northerly approximately 24,158 ft along the 84
east line of the West half of sections 27, 22, 15, 10, 85
and 3 Township 8 South Range 5 West to the northeast 86
corner of the northwest quarter of section 3 Township 8 87
South Range 5 West; 88
thence run westerly approximately 2648 ft along the 89
north line of section 3 Township 8 South Range 5 West to 90
the northwest corner of section 3 Township 8 South Range 91
5 West; 92
thence run northerly approximately 97 ft along the east 93
line of section 4 Township 8 South Range 5 West to the 94
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northeast corner of section 4 Township 8 South Range 5 95
West; 96
thence run westerly approximately 5273 ft along the 97
north line of section 4 Township 8 South Range 5 West to 98
the northwest corner of section 4 Township 8 South Range 99
5 West, said point being THE POINT OF BEGINNING. 100
The boundaries of the zone shall be filed with the Secretary 101
of State and with the entity charged with economic development 102
responsibilities for Jackson County, Mississippi. 103
SECTION 4. (1) A municipality may not annex any portion of 104
the area comprising the zone. Any such annexation or attempted 105
annexation, including pending or previously filed actions, is 106
declared null and void ab initio. 107
(2) Except as provided in Sections 1 through 4 of this act 108
and in Section 21-1-59, Mississippi Code of 1972, nothing in this 109
act shall be construed to otherwise limit or affect the authority 110
of any municipality to exercise its authority regarding 111
annexation. 112
(3) Nothing in this act shall affect the availability of any 113
economic development incentives, whether existing before the 114
effective date of this act or authorized thereafter, including, 115
but not limited to, industrial property tax exemptions, tax 116
credits and incentives, or any other benefits otherwise available 117
to entities owning property and/or operating in any portion of the 118
area comprising the zone. 119
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(4) (a) The payment of municipal taxes or fees, or the 120
provision of municipal services within any portion of the area 121
comprising the zone, whether before the effective date of this act 122
or pursuant to agreement thereafter, shall not be construed as a 123
waiver of the prohibition against annexation as established by 124
Sections 1 through 4 of this act. 125
(b) Nothing in Sections 1 through 4 of this act shall 126
affect the validity of any local or municipal assessments or 127
levies lawfully in effect within any portion of the area 128
comprising the zone on or before the effective date of this act. 129
SECTION 5. Section 21-1-59, Mississippi Code of 1972, is 130
amended as follows: 131
21-1-59. (1) No municipality shall be created or shall 132
change its boundaries so as to include within the limits of such 133
municipality any of the buildings or grounds of any state 134
institution, unless consent thereto shall be obtained in writing 135
from the board of trustees of such institution or such other 136
governing board or body as may be created for the control of such 137
institution. Inclusion of the buildings or grounds of any state 138
institution within the area of a municipal incorporation or 139
expansion without the consent hereinabove required shall be 140
voidable at the option of the affected institution within six (6) 141
months after the institution becomes aware of the inclusion. Upon 142
consent to inclusion within the area of a municipal incorporation 143
or expansion, a state institution may require, subject to 144
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agreement of the municipality involved, conditions relating to 145
land use development, zoning requirements, building codes and 146
delivery of governmental services which shall be applicable to the 147
buildings or grounds of the institution included in the 148
municipality. 149
Provided further, that any future changes in the boundaries 150
of a presently existing municipality which extends into or further 151
extends into a county other than the county in which the 152
municipality's principal office is located shall not affect the 153
public school district located in the annexed area, unless and 154
until consent thereto shall have first been obtained in writing 155
from the board of trustees of the school district proposed to be 156
partially or wholly included in the change of municipal 157
boundaries. 158
Provided further, that any change in the boundaries of a 159
presently existing municipality of any Class 1 county having two 160
(2) judicial districts, being traversed by U.S. Highway 11 which 161
intersects U.S. Highway 84, shall not affect the public school 162
district located in the annexed area and shall not change the 163
governmental unit to which the school taxes are paid, unless 164
approved by referendum as hereinafter provided. 165
In the event that twenty percent (20%) of the registered 166
voters residing within the area to be annexed by a municipality 167
petition the governing body of such municipality for a referendum 168
on the question of inclusion in the municipal school district 169
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within sixty (60) days of public notice of the adoption of such 170
ordinance, such notice given in the same manner and for the same 171
length of time as is provided in Section 21-1-15 with regard to 172
the creation of municipal corporations, the governing body of the 173
county in which the area to be annexed is located shall hold a 174
referendum of all registered voters residing within the area to be 175
annexed on the question of inclusion in the municipal school 176
district. Approval of the ordinance shall be made by a majority 177
vote of the qualified electors voting in said referendum to be 178
held within ninety (90) days from the date of filing and 179
certification of the petition provided for herein on the question 180
of such extension or contraction. The referendum shall be held in 181
the same manner as are other county elections. 182
The inclusion of buildings or grounds of any state 183
institution within the area of a municipal incorporation or 184
expansion in any proceedings creating a municipality or enlarging 185
the boundaries of a municipality prior to the effective date of 186
Senate Bill 2307, 1987 Regular Session (Chapter 359, eff March 18, 187
1987), is hereby ratified, confirmed and validated, regardless of 188
whether such inclusion was in conformity with the requirements of 189
this section at the time of such proceedings, and such inclusion 190
shall not be void or voidable by any affected state institution on 191
or after the effective date of Senate Bill 2307, 1987 Regular 192
Session (Chapter 359, eff March 18, 1987). This paragraph shall 193
not be applicable to and shall not be construed to validate the 194
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inclusion of buildings or grounds of any state institution within 195
the area of a municipal incorporation or expansion where such 196
inclusion or the proceedings involving such inclusion were 197
declared invalid or void in a final adjudication of a court of 198
competent jurisdiction prior to the effective date of Senate Bill 199
2307, 1987 Regular Session (Chapter 359, eff March 18, 1987), and 200
the decision of such court was not appealed within the applicable 201
time period for appeals from such court or was not overturned by 202
any court to which an appeal may have been made. 203
(2) The governing authorities of a municipality may enter 204
into an agreement with an enterprise operating a project as 205
defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi), 206
Section 57-75-5(f)(xxviii) or Section 57-75-5(f)(xxix) providing 207
that the municipality shall not change its boundaries so as to 208
include within the limits of such municipality the project site of 209
such a project unless consent thereto shall be obtained in writing 210
from the enterprise operating the project. Such agreement may be 211
for a period not to exceed thirty (30) years. Such agreement 212
shall be binding on future governing authorities of such 213
municipality. 214
(3) No municipality shall change its boundaries so as to 215
include within the limits of such municipality any portion of the 216
area comprising the Bayou Casotte Industrial Zone as provided in 217
Section 2 of this act. 218
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SECTION 6. Section 21-1-27, Mississippi Code of 1972, is 219
brought forward as follows: 220
21-1-27. (1) The limits and boundaries of existing cities, 221
towns and villages shall remain as now established until altered 222
in the manner hereinafter provided. When any municipality shall 223
desire to enlarge or contract the boundaries thereof by adding 224
thereto adjacent unincorporated territory or excluding therefrom 225
any part of the incorporated territory of such municipality, the 226
governing authorities of such municipality shall pass an ordinance 227
defining with certainty the territory proposed to be included in 228
or excluded from the corporate limits, and also defining the 229
entire boundary as changed. In the event the municipality desires 230
to enlarge such boundaries, such ordinance shall in general terms 231
describe the proposed improvements to be made in the annexed 232
territory, the manner and extent of such improvements, and the 233
approximate time within which such improvements are to be made; 234
such ordinance shall also contain a statement of the municipal or 235
public services which such municipality proposes to render in such 236
annexed territory. In the event the municipality shall desire to 237
contract its boundaries, such ordinance shall contain a statement 238
of the reasons for such contraction and a statement showing 239
whereby the public convenience and necessity would be served 240
thereby. 241
(2) [Repealed] 242
(3) [Repealed] 243
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SECTION 7. Section 21-1-29, Mississippi Code of 1972, is 244
brought forward as follows: 245
21-1-29. When any such ordinance shall be passed by the 246
municipal authorities, such municipal authorities shall file a 247
petition in the chancery court of the county in which such 248
municipality is located; however, when a municipality wishes to 249
annex or extend its boundaries across and into an adjoining county 250
such municipal authorities shall file a petition in the chancery 251
court of the county in which such territory is located. The 252
petition shall recite the fact of the adoption of such ordinance 253
and shall pray that the enlargement or contraction of the 254
municipal boundaries, as the case may be, shall be ratified, 255
approved and confirmed by the court. There shall be attached to 256
such petition, as exhibits thereto, a certified copy of the 257
ordinance adopted by the municipal authorities and a map or plat 258
of the municipal boundaries as they will exist in event such 259
enlargement or contraction becomes effective. 260
SECTION 8. Section 21-1-31, Mississippi Code of 1972, is 261
brought forward as follows: 262
21-1-31. Upon the filing of such petition and upon 263
application therefor by the petitioner, the chancellor shall fix a 264
date certain, either in term time or in vacation, when a hearing 265
on said petition will be held, and notice thereof shall be given 266
in the same manner and for the same length of time as is provided 267
in Section 21-1-15 with regard to the creation of municipal 268
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corporations, and all parties interested in, affected by, or being 269
aggrieved by said proposed enlargement or contraction shall have 270
the right to appear at such hearing and present their objection to 271
such proposed enlargement or contraction. However, in all cases 272
of the enlargement of municipalities where any of the territory 273
proposed to be incorporated is located within three miles of 274
another existing municipality, then such other existing 275
municipality shall be made a party defendant to said petition and 276
shall be served with process in the manner provided by law, which 277
process shall be served at least thirty days prior to the date set 278
for the hearing. 279
SECTION 9. Section 21-1-33, Mississippi Code of 1972, is 280
brought forward as follows: 281
21-1-33. (1) If the chancellor finds from the evidence 282
presented at the hearing that the proposed enlargement or 283
contraction is reasonable and is required by the public 284
convenience and necessity and, in the event of an enlargement of a 285
municipality, that reasonable public and municipal services will 286
be rendered in the annexed territory within a reasonable time and 287
that the governing authority of the municipality complied with the 288
provisions of Section 21-1-27, the chancellor shall enter a decree 289
approving, ratifying and confirming the proposed enlargement or 290
contraction, and describing the boundaries of the municipality as 291
altered. In so doing the chancellor shall have the right and the 292
power to modify the proposed enlargement or contraction by 293
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decreasing the territory to be included in or excluded from the 294
municipality, as the case may be. 295
(2) If the chancellor shall find from the evidence that the 296
proposed enlargement or contraction, as the case may be, is 297
unreasonable and is not required by the public convenience and 298
necessity, or in the event of an enlargement of a municipality, 299
that the governing authority of the municipality failed to comply 300
with the provisions of Section 21-1-27, then he shall enter a 301
decree denying the enlargement or contraction. 302
(3) In any event, the decree of the chancellor shall become 303
effective after the passage of ten (10) days from the date thereof 304
or, in the event an appeal is taken therefrom, within ten (10) 305
days from the final determination of the appeal. In any 306
proceeding under this section the burden shall be upon the 307
municipal authorities to show that the proposed enlargement or 308
contraction is reasonable. 309
SECTION 10. Section 21-1-35, Mississippi Code of 1972, is 310
brought forward as follows: 311
21-1-35. In the event no objection is made to the petition 312
for the enlargement or contraction of the municipal boundaries, 313
the municipality shall be taxed with all costs of the proceedings. 314
In the event objection is made, such costs may be taxed in such 315
manner as the chancellor shall determine to be equitable pursuant 316
to the Mississippi Rules of Civil Procedure. In the event of an 317
appeal from the judgment of the chancellor, the costs incurred in 318
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the appeal shall be taxed against the appellant if the judgment be 319
affirmed, and against the appellee if the judgment be reversed. 320
SECTION 11. Section 21-1-37, Mississippi Code of 1972, is 321
brought forward as follows: 322
21-1-37. If the municipality or any other interested person 323
who was a party to the proceedings in the chancery court be 324
aggrieved by the decree of the chancellor, then such municipality 325
or other person may prosecute an appeal therefrom within the time 326
and in the manner and with like effect as is provided in Section 327
21-1-21 in the case of appeals from the decree of the chancellor 328
with regard to the creation of a municipal corporation. 329
SECTION 12. Section 21-1-39, Mississippi Code of 1972, is 330
brought forward as follows: 331
21-1-39. Whenever the corporate limits of any municipality 332
shall be enlarged or contracted, as herein provided, the chancery 333
clerk shall, after the expiration of ten (10) days from the date 334
of such decree if no appeal be taken therefrom, forward to the 335
Secretary of State a certified copy of such decree, which shall be 336
filed in the office of the Secretary of State and shall remain a 337
permanent record thereof. In the event an appeal be taken from 338
such decree and such decree is affirmed, then the certified copy 339
thereof shall be forwarded to the Secretary of State within ten 340
(10) days after receipt of the mandate from the Supreme Court 341
notifying the clerk of such affirmance. 342
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SECTION 13. Section 21-1-41, Mississippi Code of 1972, is 343
brought forward as follows: 344
21-1-41. In all cases where the limits of a municipality are 345
enlarged or contracted the municipal authorities shall furnish to 346
the chancery clerk a map or plat of the boundaries of the 347
municipality as altered. Such map or plat shall be recorded in the 348
official plat book of the county. 349
SECTION 14. Section 27-31-1, Mississippi Code of 1972, is 350
brought forward as follows: 351
27-31-1. The following shall be exempt from taxation: 352
(a) All cemeteries used exclusively for burial 353
purposes. 354
(b) All property, real or personal, belonging to the 355
State of Mississippi or any of its political subdivisions, except 356
property of a municipality not being used for a proper municipal 357
purpose and located outside the county or counties in which such 358
municipality is located. A proper municipal purpose within the 359
meaning of this section shall be any authorized governmental or 360
corporate function of a municipality. 361
(c) All property, real or personal, owned by units of 362
the Mississippi National Guard, or title to which is vested in 363
trustees for the benefit of any unit of the Mississippi National 364
Guard; provided such property is used exclusively for such unit, 365
or for public purposes, and not for profit. 366
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(d) All property, real or personal, belonging to any 367
religious society, or ecclesiastical body, or any congregation 368
thereof, or to any charitable society, or to any historical or 369
patriotic association or society, or to any garden or pilgrimage 370
club or association and used exclusively for such society or 371
association and not for profit; not exceeding, however, the amount 372
of land which such association or society may own as provided in 373
Section 79-11-33. All property, real or personal, belonging to 374
any foundation organized as a nonprofit corporation that is exempt 375
from federal income taxation under Section 501(c)(3) of the 376
Internal Revenue Code and that receives, invests and administers 377
private support for a state-supported institution of higher 378
learning, a public community college or junior college located in 379
the State of Mississippi or a nonprofit private university or 380
college located in the State of Mississippi, as the case may be. 381
For the sole purpose of applying the preceding sentence, all 382
property, real or personal, belonging to an entity that is wholly 383
owned by and controlled by such a foundation shall be treated as 384
belonging to the foundation, provided such property is not leased 385
or otherwise used to generate revenue that is not used exclusively 386
to benefit an institution described above. All property, real or 387
personal, belonging to any rural waterworks system or rural sewage 388
disposal system incorporated under the provisions of Section 389
79-11-1. All property, real or personal, belonging to any college 390
or institution for the education of youths, used directly and 391
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exclusively for such purposes, provided that no such college or 392
institution for the education of youths shall have exempt from 393
taxation more than six hundred forty (640) acres of land; 394
provided, however, this exemption shall not apply to commercial 395
schools and colleges or trade institutions or schools where the 396
profits of same inure to individuals, associations or 397
corporations. All property, real or personal, belonging to an 398
individual, institution or corporation and used for the operation 399
of a grammar school, junior high school, high school or military 400
school. All property, real or personal, owned and occupied by a 401
fraternal and benevolent organization, when used by such 402
organization, and from which no rentals or other profits accrue to 403
the organization, but any part rented or from which revenue is 404
received shall be taxed. 405
(e) All property, real or personal, held and occupied 406
by trustees of public schools, and school lands of the respective 407
townships for the use of public schools, and all property kept in 408
storage for the convenience and benefit of the State of 409
Mississippi in warehouses owned or leased by the State of 410
Mississippi, wherein said property is to be sold by the Alcoholic 411
Beverage Control Division of the Department of Revenue. 412
(f) All property, real or personal, whether belonging 413
to religious or charitable or benevolent organizations, which is 414
used for hospital purposes, and nurses' homes where a part 415
thereof, and which maintain one or more charity wards that are for 416
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charity patients, and where all the income from said hospitals and 417
nurses' homes is used entirely for the purposes thereof and no 418
part of the same for profit. All property, real or personal, 419
belonging to a federally qualified health center where all the 420
income from such center is used entirely for the purposes thereof 421
and no part of the same for profit. 422
(g) The wearing apparel of every person; and also 423
jewelry and watches kept by the owner for personal use to the 424
extent of One Hundred Dollars ($100.00) in value for each owner. 425
(h) Provisions on hand for family consumption. 426
(i) All farm products grown in this state for a period 427
of two (2) years after they are harvested, when in the possession 428
of or the title to which is in the producer, except the tax of 429
one-fifth of one percent (1/5 of 1%) per pound on lint cotton now 430
levied by the Board of Commissioners of the Mississippi Levee 431
District; and lint cotton for five (5) years, and cottonseed, 432
soybeans, oats, rice and wheat for one (1) year regardless of 433
ownership. 434
(j) All guns and pistols kept by the owner for private 435
use. 436
(k) All poultry in the hands of the producer. 437
(l) Household furniture, including all articles kept in 438
the home by the owner for his own personal or family use; but this 439
shall not apply to hotels, rooming houses or rented or leased 440
apartments. 441
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(m) All cattle and oxen. 442
(n) All sheep, goats and hogs. 443
(o) All horses, mules and asses. 444
(p) Farming tools, implements and machinery, when used 445
exclusively in the cultivation or harvesting of crops or timber. 446
(q) All property of agricultural and mechanical 447
associations and fairs used for promoting their objects, and where 448
no part of the proceeds is used for profit. 449
(r) The libraries of all persons. 450
(s) All pictures and works of art, not kept for or 451
offered for sale as merchandise. 452
(t) The tools of any mechanic necessary for carrying on 453
his trade. 454
(u) All state, county, municipal, levee, drainage and 455
all school bonds or other governmental obligations, and all bonds 456
and/or evidences of debts issued by any church or church 457
organization in this state, and all notes and evidences of 458
indebtedness which bear a rate of interest not greater than the 459
maximum rate per annum applicable under the law; and all money 460
loaned at a rate of interest not exceeding the maximum rate per 461
annum applicable under the law; and all stock in or bonds of 462
foreign corporations or associations shall be exempt from all ad 463
valorem taxes. 464
(v) All lands and other property situated or located 465
between the Mississippi River and the levee shall be exempt from 466
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the payment of any and all road taxes levied or assessed under any 467
road laws of this state. 468
(w) Any and all money on deposit in either national 469
banks, state banks or trust companies, on open account, savings 470
account or time deposit. 471
(x) All wagons, carts, drays, carriages and other 472
horse-drawn vehicles, kept for the use of the owner. 473
(y) (i) Boats, seines and fishing equipment used in 474
fishing and shrimping operations and in the taking or catching of 475
oysters. 476
(ii) All towboats, tugboats and barges documented 477
under the laws of the United States, except watercraft of every 478
kind and character used in connection with gaming operations. 479
(z) (i) All materials used in the construction and/or 480
conversion of vessels in this state; 481
(ii) Vessels while under construction and/or 482
conversion; 483
(iii) Vessels while in the possession of the 484
manufacturer, builder or converter, for a period of twelve (12) 485
months after completion of construction and/or conversion; 486
however, the twelve-month limitation shall not apply to: 487
1. Vessels used for the exploration for, or 488
production of, oil, gas and other minerals offshore outside the 489
boundaries of this state; or 490
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2. Vessels that were used for the exploration 491
for, or production of, oil, gas and other minerals that are 492
converted to a new service for use outside the boundaries of this 493
state; 494
(iv) 1. In order for a vessel described in 495
subparagraph (iii) of this paragraph (z) to be exempt for a period 496
of more than twelve (12) months, the vessel must: 497
a. Be operating or operable, generating 498
or capable of generating its own power or connected to some other 499
power source, and not removed from the service or use for which 500
manufactured or to which converted; and 501
b. The manufacturer, builder, converter 502
or other entity possessing the vessel must be in compliance with 503
any lease or other agreement with any applicable port authority or 504
other entity regarding the vessel and in compliance with all 505
applicable tax laws of this state and applicable federal tax laws. 506
2. A vessel exempt from taxation under 507
subparagraph (iii) of this paragraph (z) may not be exempt for a 508
period of more than three (3) years unless the board of 509
supervisors of the county and/or governing authorities of the 510
municipality, as the case may be, in which the vessel would 511
otherwise be taxable adopts a resolution or ordinance authorizing 512
the extension of the exemption and setting a maximum period for 513
the exemption. 514
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(v) As used in this paragraph (z), the term 515
"vessel" includes ships, offshore drilling equipment, dry docks, 516
boats and barges, except watercraft of every kind and character 517
used in connection with gaming operations. 518
(aa) Sixty-six and two-thirds percent (66-2/3%) of 519
nuclear fuel and reprocessed, recycled or residual nuclear fuel 520
by-products, fissionable or otherwise, used or to be used in 521
generation of electricity by persons defined as public utilities 522
in Section 77-3-3. 523
(bb) All growing nursery stock. 524
(cc) A semitrailer used in interstate commerce. 525
(dd) All property, real or personal, used exclusively 526
for the housing of and provision of services to elderly persons, 527
disabled persons, mentally impaired persons or as a nursing home, 528
which is owned, operated and managed by a not-for-profit 529
corporation, qualified under Section 501(c)(3) of the Internal 530
Revenue Code, whose membership or governing body is appointed or 531
confirmed by a religious society or ecclesiastical body or any 532
congregation thereof. 533
(ee) All vessels while in the hands of bona fide 534
dealers as merchandise and which are not being operated upon the 535
waters of this state shall be exempt from ad valorem taxes. As 536
used in this paragraph, the terms "vessel" and "waters of this 537
state" shall have the meaning ascribed to such terms in Section 538
59-21-3. 539
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(ff) All property, real or personal, owned by a 540
nonprofit organization that: (i) is qualified as tax exempt under 541
Section 501(c)(4) of the Internal Revenue Code of 1986, as 542
amended; (ii) assists in the implementation of the national 543
contingency plan or area contingency plan, and which is created in 544
response to the requirements of Title IV, Subtitle B of the Oil 545
Pollution Act of 1990, Public Law 101-380; (iii) engages primarily 546
in programs to contain, clean up and otherwise mitigate spills of 547
oil or other substances occurring in the United States coastal or 548
tidal waters; and (iv) is used for the purposes of the 549
organization. 550
(gg) If a municipality changes its boundaries so as to 551
include within the boundaries of such municipality the project 552
site of any project as defined in Section 57-75-5(f)(iv)1, Section 553
57-75-5(f)(xxi) or Section 57-75-5(f)(xxviii) or Section 554
57-75-5(f)(xxix), all real and personal property located on the 555
project site within the boundaries of such municipality that is 556
owned by a business enterprise operating such project, shall be 557
exempt from ad valorem taxation for a period of time not to exceed 558
thirty (30) years upon receiving approval for such exemption by 559
the Mississippi Major Economic Impact Authority. The provisions 560
of this paragraph shall not be construed to authorize a breach of 561
any agreement entered into pursuant to Section 21-1-59. 562
(hh) All leases, lease contracts or lease agreements 563
(including, but not limited to, subleases, sublease contracts and 564
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sublease agreements), and leaseholds or leasehold interests 565
(including, but not limited to, subleaseholds and subleasehold 566
interests), of or with respect to any and all property (real, 567
personal or mixed) constituting all or any part of a facility for 568
the manufacture, production, generation, transmission and/or 569
distribution of electricity, and any real property related 570
thereto, shall be exempt from ad valorem taxation during the 571
period as the United States is both the title owner of the 572
property and a sublessee of or with respect to the property; 573
however, the exemption authorized by this paragraph (hh) shall not 574
apply to any entity to whom the United States sub-subleases its 575
interest in the property nor to any entity to whom the United 576
States assigns its sublease interest in the property. As used in 577
this paragraph, the term "United States" includes an agency or 578
instrumentality of the United States of America. This paragraph 579
(hh) shall apply to all assessments for ad valorem taxation for 580
the 2003 calendar year and each calendar year thereafter. 581
(ii) All property, real, personal or mixed, including 582
fixtures and leaseholds, used by Mississippi nonprofit entities 583
qualified, on or before January 1, 2005, under Section 501(c)(3) 584
of the Internal Revenue Code to provide support and operate 585
technology incubators for research and development start-up 586
companies, telecommunication startup companies and/or other 587
technology startup companies, utilizing technology spun-off from 588
research and development activities of the public colleges and 589
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universities of this state, State of Mississippi governmental 590
research or development activities resulting therefrom located 591
within the State of Mississippi. 592
(jj) All property, real, personal or mixed, including 593
fixtures and leaseholds, of start-up companies (as described in 594
paragraph (ii) of this section) for the period of time, not to 595
exceed five (5) years, that the startup company remains a tenant 596
of a technology incubator (as described in paragraph (ii) of this 597
section). 598
(kk) All leases, lease contracts or lease agreements 599
(including, but not limited to, subleases, sublease contracts and 600
sublease agreements), and leaseholds or leasehold interests, of or 601
with respect to any and all property (real, personal or mixed) 602
constituting all or any part of an auxiliary facility, and any 603
real property related thereto, constructed or renovated pursuant 604
to Section 37-101-41. 605
(ll) Equipment brought into the state temporarily for 606
use during a disaster response period as provided in Sections 607
27-113-1 through 27-113-9 and subsequently removed from the state 608
on or before the end of the disaster response period as defined in 609
Section 27-113-5. 610
(mm) For any lease or contractual arrangement to which 611
the Department of Finance and Administration and a nonprofit 612
corporation are a party to as provided in Section 39-25-1(5), the 613
nonprofit corporation shall, along with the possessory and 614
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ST: Bayou Casotte Industrial Zone Establishment
Act; enact.
leasehold interests and/or real and personal property of the 615
corporation, be exempt from all ad valorem taxation, including, 616
but not limited to, school, city and county ad valorem taxes, for 617
the term or period of time stated in the lease or contractual 618
arrangement. 619
(nn) All property, real or personal, that is owned, 620
operated and managed by a not for profit corporation qualified 621
under Section 501(c)(3) of the Internal Revenue Code, and used to 622
provide, free of charge, (i) a practice facility for a public 623
school district swim team, and (ii) a facility for another not for 624
profit organization as defined under Section 501(c)(3) of the 625
Internal Revenue Code to conduct water safety and lifeguard 626
training programs. This section shall not apply to real or 627
personal property owned by a country club, tennis club with a 628
pool, or any club requiring stock ownership for membership 629
(oo) Any all terrain vehicle, as defined in Section 63 630
21 5, when held by a retailer on a consignment or floor plan 631
basis. 632
SECTION 15. This act shall take effect and be in force from 633
and after its passage. 634