Bill Text: MS HB146 | 2013 | Regular Session | Introduced
Bill Title: Budget hearings for counties and municipalities; revise notice requirements.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2013-02-05 - Died In Committee [HB146 Detail]
Download: Mississippi-2013-HB146-Introduced.html
MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Municipalities; County Affairs
By: Representative Baker
House Bill 146
AN ACT TO AMEND SECTION 21-35-5, MISSISSIPPI CODE OF 1972, TO REMOVE THE PROVISION OF LAW THAT REQUIRES A PUBLIC HEARING TO BE HELD AT LEAST 1 WEEK BEFORE THE ADOPTION OF THE BUDGET WITH ADVANCE NOTICE; TO AMEND SECTION 27-39-203, MISSISSIPPI CODE OF 1972, TO REVISE THE ADVERTISING REQUIREMENTS FOR NOTICE OF PUBLIC HEARINGS FOR CONSIDERATION OF COUNTY AND MUNICIPAL BUDGETS AND TAX LEVIES FOR THE UPCOMING FISCAL YEAR; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 21-35-5, Mississippi Code of 1972, is amended as follows:
21-35-5. The governing
authorities of each municipality of the State of Mississippi shall, not later
than September 15 each year, prepare a complete budget of the municipal revenues,
expenses and working cash balances estimated for the next fiscal year, and
shall prepare a statement showing the aggregate revenues collected during the
current year in said municipality for municipal purposes. Such statement shall
show every source of revenue along with the amount derived from each source. * * *
The budget of any
municipality of one thousand five hundred (1,500) inhabitants or more,
according to the last preceding federal decennial census, * * *
that includes the municipality's
statement of revenue and expenses, shall be published at least one (1) time
during September of * * * each
year in a newspaper published in such municipality or, if no newspaper be
published in such municipality, in any newspaper published in the county
wherein the municipality is located. In municipalities of less than one
thousand five hundred (1,500) inhabitants, according to the last preceding
federal decennial census, as many as three (3) prepared statements of * * *
the budget shall be
posted in three (3) public places in said municipalities.
* * *
SECTION 2. Section 27-39-203, Mississippi Code
of 1972, is amended as follows:
27-39-203. (1) The governing body of all taxing entities shall hold a public hearing at which time the budget and tax levies for the upcoming fiscal year will be considered.
(2) (a) Except as
provided in paragraph (b) of this subsection for municipalities of less
than one thousand five hundred (1,500) inhabitants, the public hearing
shall be advertised in accordance with the following procedures. * * *
The advertisement shall * * * appear
in a newspaper * * * published in
and having general circulation within the county or municipality, whichever is
applicable. * * * The newspaper
selected shall be one of general interest and readership in the community,
and not one of limited subject matter. The advertisement shall be run once
each week for the two (2) weeks preceding the adoption of the final budget.
The advertisement shall state that the taxing entity will meet on a certain
day, time and place fixed in the advertisement, which shall be not less than
seven (7) days after the day the first advertisement is published, for the
purpose of hearing comments regarding the proposed budget and proposed tax
levies. Any increase in the projected budget revenues or any increase in the
millage rate over the current fiscal year shall be explained by the governing
body giving the reasons for the proposed increase. A taxing entity collecting
taxes in more than one (1) county shall make the required advertisement by
publication in each county where the taxing entity collects taxes.
(b) In municipalities of less than one thousand five hundred (1,500) inhabitants, according to the latest federal decennial census, as many as three (3) prepared statements of the budget shall be posted in three (3) public places in the municipalities.
(3) All hearings shall be open to the public. The governing body of the taxing entity shall permit all interested parties desiring to be heard an opportunity to present oral testimony within reasonable time limits.
(4) Each taxing entity shall notify the county or municipal governing body of the date, time and place of its public hearing. No taxing entity may schedule its hearing at the same time as another overlapping taxing entity in the same county, but all taxing entities in which the power to set tax levies is vested in the same governing authority may consolidate the required hearings into one (1) hearing. The county or municipal governing body shall resolve any conflicts in hearing dates and times after consultation with each affected taxing entity.
(5) If the proposed tax levies are not in excess of the current fiscal year's certified tax rate, the advertisement shall be in the following form:
"NOTICE OF A PUBLIC HEARING ON THE PROPOSED BUDGET AND PROPOSED TAX LEVIES FOR THE UPCOMING FISCAL YEAR FOR -- (Name of the taxing entity)
The (name of the taxing entity) will hold a public hearing on its proposed budget and proposed tax levies for fiscal year (insert the year) on (date and time) at (meeting place).
The (name of the taxing entity) is now operating with projected total budget revenue of $_________. (____ percent) or $__________ of such revenue is obtained through ad valorem taxes. For the next fiscal year, the proposed budget has total projected revenue of $_________. Of that amount, (____ percent) or $______, is proposed to be financed through a total ad valorem tax levy.
The decision to not increase the ad valorem tax millage rate for fiscal year (insert the year) above the current fiscal year's ad valorem tax millage rate means you will not pay more in ad valorem taxes on your home, automobile tag, utilities, business fixtures and equipment and rental real property, unless the assessed value of your property has increased for fiscal year (insert the year).
Any citizen of (name of the taxing entity) is invited to attend this public hearing on the proposed budget and tax levies for fiscal year (insert the year) and will be allowed to speak for a reasonable amount of time and offer tangible evidence before any vote is taken."
(6) (a) If the proposed tax levies for the upcoming fiscal year shall exceed the current fiscal year's certified tax rate, the advertisement shall be in the following form:
"NOTICE OF A TAX INCREASE AND A PUBLIC HEARING ON THE PROPOSED BUDGET AND PROPOSED TAX LEVIES FOR -- (Name of the taxing entity)
The (name of the taxing entity) will hold a public hearing on a proposed ad valorem tax revenue increase for fiscal year (insert the year) and on its proposed budget and proposed tax levies for fiscal year (insert the year) on (date and time) at (meeting place).
The (name of the taxing entity) is now operating with projected total budget revenue of $_________. (____ percent) or $__________ of such revenue is obtained through ad valorem taxes. For next fiscal year, the proposed budget has total projected revenue of $_________. Of that amount, (____ percent) or $______ is proposed to be financed through a total ad valorem tax levy.
For next fiscal year, the (name of the taxing entity) plans to increase your ad valorem tax millage rate by _____ mills from _____ mills to _____ mills. This increase means that you will pay more in ad valorem taxes on your home, automobile tag, utilities, business fixtures and equipment and rental real property.
Any citizen of (name of the taxing entity) is invited to attend this public hearing on the proposed ad valorem tax increase, and will be allowed to speak for a reasonable amount of time and offer tangible evidence before any vote is taken."
(b) If an increase in the tax levy is necessary only because of an increased funding request made by a county district or any other cost which by law the county must fund and may not decrease in amount, then the notice required by this subsection shall be used and the county shall explain, in clear language in the notice, that the increase in the tax levy is necessary only because of the increased funding request of the county district or other cost incurred.
(7) After the hearing has been held in accordance with the above procedures, the governing body of the taxing entity may adopt a resolution levying a tax rate on classes of property designated by Section 112, Mississippi Constitution of 1890, as specified in its advertisement. If the resolution adopting the tax rate is not adopted on the day of the public hearing, the scheduled date, time and place for consideration and adoption of the resolution shall be announced at the public hearing and the governing body shall advertise the date, time and place of the proposed adoption of the resolution in the same manner as provided under subsection (2).
(8) Any governing body of a tax entity shall be prohibited from expending any funds for the applicable fiscal year until it has strictly complied with the advertisement and public hearing requirements set forth in this section.
SECTION 3. This act shall take effect and be in force from and after July 1, 2013.
