MS HB1461 | 2018 | Regular Session

Status

Completed Legislative Action
Sponsorship: Bipartisan Bill
Status: Failed on February 27 2018 - 100% progression
Action: 2018-02-27 - Died In Committee
Text: Latest bill text (Engrossed) [HTML]

Summary

An Act To Amend Section 27-35-157, Mississippi Code Of 1972, To Provide That If Property Is Found To Have Escaped Ad Valorem Taxation Due To A County Board Of Supervisors Having Granted An Ad Valorem Tax Exemption Authorized By Law And Then Inadvertently Allowing The Exemption To Extend Beyond The Period Authorized By Law For The Exemption, A Taxpayer May Pay The Ad Valorem Taxes, Without Any Penalty Or Interest, Which Otherwise Would Have Been Levied On The Property Had It Not Been Inadvertently Exempted From Ad Valorem Taxation By The County Board Of Supervisors; To Bring Forward Section 27-35-155, Mississippi Code Of 1972, Which Provides For The Assessment Of Property Having Escaped Ad Valorem Taxation, For The Purposes Of Possible Amendment; And For Related Purposes.

Tracking Information

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Title

Ad valorem tax; revise provision regarding payment where county inadvertently allowed exemption to extend beyond period authorized by law.

Sponsors


Roll Calls

2018-01-31 - House - House Passed As Amended (Y: 112 N: 0 NV: 9 Abs: 0) [PASS]

History

DateChamberAction
2018-02-27SenateDied In Committee
2018-02-12SenateReferred To Finance
2018-02-02HouseTransmitted To Senate
2018-01-31HousePassed As Amended
2018-01-31HouseAmended
2018-01-31HouseCommittee Substitute Adopted
2018-01-30HouseTitle Suff Do Pass Comm Sub
2018-01-15HouseReferred To Ways and Means

Mississippi State Sources


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