Bill Text: MS HB258 | 2023 | Regular Session | Engrossed
Bill Title: Educational Facilities Revolving Loan Fund; extend repealers on statutes relating to sales tax distribution and state public school building fund.
Spectrum: Bipartisan Bill
Status: (Failed) 2023-03-08 - Died On Calendar [HB258 Detail]
Download: Mississippi-2023-HB258-Engrossed.html
MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Education; Appropriations
By: Representatives Roberson, Jackson
House Bill 258
(As Passed the House)
AN ACT TO AMEND SECTION 27-65-75, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON THE PROVISION OF LAW THAT REQUIRES MONTHLY PAYMENTS PREVIOUSLY MADE TO THE STATE PUBLIC SCHOOL BUILDING FUND TO INSTEAD BE PAID TO THE EDUCATIONAL FACILITIES REVOLVING LOAN FUND AND TO DELETE OUTDATED REFERENCES TO CODE SECTIONS THAT HAVE BEEN REPEALED; TO AMEND SECTIONS 37-47-11, 37-47-13, 37-47-15, 37-47-17, 37-47-19, 37-47-21, 37-47-23 AND 37-47-29, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALERS ON THOSE STATUTES RELATING TO THE ADMINISTRATION OF THE STATE PUBLIC SCHOOL BUILDING FUND AND TO REVISE OUTDATED AGENCY NOMENCLATURE; TO AMEND SECTION 37-47-27, MISSISSIPPI CODE OF 1972, TO REVISE OUTDATED AGENCY NOMENCLATURE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-65-75, Mississippi Code of 1972, is amended as follows:
27-65-75. On or before the fifteenth day of each month, the revenue collected under the provisions of this chapter during the preceding month shall be paid and distributed as follows:
(1) (a) On or before August
15, 1992, and each succeeding month thereafter through July 15, 1993, eighteen percent
(18%) of the total sales tax revenue collected during the preceding month under
the provisions of this chapter, except that collected under the provisions of Sections * * * 27-65-19(3) and 27-65-21,
on business activities within a municipal corporation shall be allocated for distribution
to the municipality and paid to the municipal corporation. Except as otherwise
provided in this paragraph (a), on or before August 15, 1993, and each succeeding
month thereafter, eighteen and one-half percent (18-1/2%) of the total sales tax
revenue collected during the preceding month under the provisions of this chapter,
except that collected under the provisions of Sections * * * 27-65-19(3), 27-65-21 and 27-65-24,
on business activities within a municipal corporation shall be allocated for distribution
to the municipality and paid to the municipal corporation. However, in the event
the State Auditor issues a certificate of noncompliance pursuant to Section 21-35-31,
the Department of Revenue shall withhold ten percent (10%) of the allocations and
payments to the municipality that would otherwise be payable to the municipality
under this paragraph (a) until such time that the department receives written notice
of the cancellation of a certificate of noncompliance from the State Auditor.
A municipal corporation, for the purpose of distributing the tax under this subsection, shall mean and include all incorporated cities, towns and villages.
Monies allocated for distribution and credited to a municipal corporation under this paragraph may be pledged as security for a loan if the distribution received by the municipal corporation is otherwise authorized or required by law to be pledged as security for such a loan.
In any county having a county seat that is not an incorporated municipality, the distribution provided under this subsection shall be made as though the county seat was an incorporated municipality; however, the distribution to the municipality shall be paid to the county treasury in which the municipality is located, and those funds shall be used for road, bridge and street construction or maintenance in the county.
(b) On or before August
15, 2006, and each succeeding month thereafter, eighteen and one-half percent (18-1/2%)
of the total sales tax revenue collected during the preceding month under the provisions
of this chapter, except that collected under the provisions of Sections * * * 27-65-19(3) and 27-65-21,
on business activities on the campus of a state institution of higher learning or
community or junior college whose campus is not located within the corporate limits
of a municipality, shall be allocated for distribution to the state institution
of higher learning or community or junior college and paid to the state institution
of higher learning or community or junior college.
(c) On or before August
15, 2018, and each succeeding month thereafter until August 14, 2019, two percent
(2%) of the total sales tax revenue collected during the preceding month under the
provisions of this chapter, except that collected under the provisions of Sections * * * 27-65-19(3), 27-65-21 and
27-65-24, on business activities within the corporate limits of the City of Jackson,
Mississippi, shall be deposited into the Capitol Complex Improvement District Project
Fund created in Section 29-5-215. On or before August 15, 2019, and each succeeding
month thereafter until August 14, 2020, four percent (4%) of the total sales tax
revenue collected during the preceding month under the provisions of this chapter,
except that collected under the provisions of Sections * * * 27-65-19(3), 27-65-21 and
27-65-24, on business activities within the corporate limits of the City of Jackson,
Mississippi, shall be deposited into the Capitol Complex Improvement District Project
Fund created in Section 29-5-215. On or before August 15, 2020, and each succeeding
month thereafter, six percent (6%) of the total sales tax revenue collected during
the preceding month under the provisions of this chapter, except that collected
under the provisions of Sections * * * 27-65-19(3), 27-65-21 and
27-65-24, on business activities within the corporate limits of the City of Jackson,
Mississippi, shall be deposited into the Capitol Complex Improvement District Project
Fund created in Section 29-5-215.
(d) (i) On or before the
fifteenth day of the month that the diversion authorized by this section begins,
and each succeeding month thereafter, eighteen and one-half percent (18-1/2%) of
the total sales tax revenue collected during the preceding month under the provisions
of this chapter, except that collected under the provisions of Sections * * * 27-65-19(3) and 27-65-21,
on business activities within a redevelopment project area developed under a redevelopment
plan adopted under the Tax Increment Financing Act (Section 21-45-1 et seq.) shall
be allocated for distribution to the county in which the project area is located
if:
1. The county:
a. Borders on the Mississippi Sound and the State of Alabama, or
b. Is Harrison County, Mississippi, and the project area is within a radius of two (2) miles from the intersection of Interstate 10 and Menge Avenue;
2. The county has issued bonds under Section 21-45-9 to finance all or a portion of a redevelopment project in the redevelopment project area;
3. Any debt service for the indebtedness incurred is outstanding; and
4. A development with a value of Ten Million Dollars ($10,000,000.00) or more is, or will be, located in the redevelopment area.
(ii) Before any sales tax revenue may be allocated for distribution to a county under this paragraph, the county shall certify to the Department of Revenue that the requirements of this paragraph have been met, the amount of bonded indebtedness that has been incurred by the county for the redevelopment project and the expected date the indebtedness incurred by the county will be satisfied.
(iii) The diversion of sales tax revenue authorized by this paragraph shall begin the month following the month in which the Department of Revenue determines that the requirements of this paragraph have been met. The diversion shall end the month the indebtedness incurred by the county is satisfied. All revenue received by the county under this paragraph shall be deposited in the fund required to be created in the tax increment financing plan under Section 21-45-11 and be utilized solely to satisfy the indebtedness incurred by the county.
(2) On or before September 15, 1987, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, One Million One Hundred Twenty-five Thousand Dollars ($1,125,000.00) shall be allocated for distribution to municipal corporations as defined under subsection (1) of this section in the proportion that the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each such municipality during the preceding fiscal year bears to the total gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in municipalities statewide during the preceding fiscal year. The Department of Revenue shall require all distributors of gasoline and diesel fuel to report to the department monthly the total number of gallons of gasoline and diesel fuel sold by them to consumers and retailers in each municipality during the preceding month. The Department of Revenue shall have the authority to promulgate such rules and regulations as is necessary to determine the number of gallons of gasoline and diesel fuel sold by distributors to consumers and retailers in each municipality. In determining the percentage allocation of funds under this subsection for the fiscal year beginning July 1, 1987, and ending June 30, 1988, the Department of Revenue may consider gallons of gasoline and diesel fuel sold for a period of less than one (1) fiscal year. For the purposes of this subsection, the term "fiscal year" means the fiscal year beginning July 1 of a year.
(3) On or before September 15, 1987, and on or before the fifteenth day of each succeeding month, until the date specified in Section 65-39-35, the proceeds derived from contractors' taxes levied under Section 27-65-21 on contracts for the construction or reconstruction of highways designated under the highway program created under Section 65-3-97 shall, except as otherwise provided in Section 31-17-127, be deposited into the State Treasury to the credit of the State Highway Fund to be used to fund that highway program. The Mississippi Department of Transportation shall provide to the Department of Revenue such information as is necessary to determine the amount of proceeds to be distributed under this subsection.
(4) On or before August 15, 1994, and on or before the fifteenth day of each succeeding month through July 15, 1999, from the proceeds of gasoline, diesel fuel or kerosene taxes as provided in Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) shall be deposited in the State Treasury to the credit of a special fund designated as the "State Aid Road Fund," created by Section 65-9-17. On or before August 15, 1999, and on or before the fifteenth day of each succeeding month, from the total amount of the proceeds of gasoline, diesel fuel or kerosene taxes apportioned by Section 27-5-101(a)(ii)1, Four Million Dollars ($4,000,000.00) or an amount equal to twenty-three and one-fourth percent (23-1/4%) of those funds, whichever is the greater amount, shall be deposited in the State Treasury to the credit of the "State Aid Road Fund," created by Section 65-9-17. Those funds shall be pledged to pay the principal of and interest on state aid road bonds heretofore issued under Sections 19-9-51 through 19-9-77, in lieu of and in substitution for the funds previously allocated to counties under this section. Those funds may not be pledged for the payment of any state aid road bonds issued after April 1, 1981; however, this prohibition against the pledging of any such funds for the payment of bonds shall not apply to any bonds for which intent to issue those bonds has been published for the first time, as provided by law before March 29, 1981. From the amount of taxes paid into the special fund under this subsection and subsection (9) of this section, there shall be first deducted and paid the amount necessary to pay the expenses of the Office of State Aid Road Construction, as authorized by the Legislature for all other general and special fund agencies. The remainder of the fund shall be allocated monthly to the several counties in accordance with the following formula:
(a) One-third (1/3) shall be allocated to all counties in equal shares;
(b) One-third (1/3) shall be allocated to counties based on the proportion that the total number of rural road miles in a county bears to the total number of rural road miles in all counties of the state; and
(c) One-third (1/3) shall be allocated to counties based on the proportion that the rural population of the county bears to the total rural population in all counties of the state, according to the latest federal decennial census.
For the purposes of this subsection, the term "gasoline, diesel fuel or kerosene taxes" means such taxes as defined in paragraph (f) of Section 27-5-101.
The amount of funds allocated to any county under this subsection for any fiscal year after fiscal year 1994 shall not be less than the amount allocated to the county for fiscal year 1994.
Any reference in the general laws of this state or the Mississippi Code of 1972 to Section 27-5-105 shall mean and be construed to refer and apply to subsection (4) of Section 27-65-75.
(5) One Million Six Hundred
Sixty-six Thousand Six Hundred Sixty-six Dollars ($1,666,666.00) each month shall
be paid into the special fund known as the "Educational Facilities Revolving
Loan Fund" created and existing under the provisions of Section 37-47-24.
Those payments into that fund are to be made on the last day of each succeeding
month hereafter. This subsection (5) shall stand repealed on July 1, * * * 2026.
(6) An amount each month beginning August 15, 1983, through November 15, 1986, as specified in Section 6, Chapter 542, Laws of 1983, shall be paid into the special fund known as the Correctional Facilities Construction Fund created in Section 6, Chapter 542, Laws of 1983.
(7) On or before August 15, 1992, and each succeeding month thereafter through July 15, 2000, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited by the department into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35. On or before August 15, 2000, and each succeeding month thereafter, two and two hundred sixty-six one-thousandths percent (2.266%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the School Ad Valorem Tax Reduction Fund created under Section 37-61-35 until such time that the total amount deposited into the fund during a fiscal year equals Forty-two Million Dollars ($42,000,000.00). Thereafter, the amounts diverted under this subsection (7) during the fiscal year in excess of Forty-two Million Dollars ($42,000,000.00) shall be deposited into the Education Enhancement Fund created under Section 37-61-33 for appropriation by the Legislature as other education needs and shall not be subject to the percentage appropriation requirements set forth in Section 37-61-33.
(8) On or before August 15, 1992, and each succeeding month thereafter, nine and seventy-three one-thousandths percent (9.073%) of the total sales tax revenue collected during the preceding month under the provisions of this chapter, except that collected under the provisions of Section 27-65-17(2), shall be deposited into the Education Enhancement Fund created under Section 37-61-33.
(9) On or before August 15, 1994, and each succeeding month thereafter, from the revenue collected under this chapter during the preceding month, Two Hundred Fifty Thousand Dollars ($250,000.00) shall be paid into the State Aid Road Fund.
(10) On or before August 15, 1994, and each succeeding month thereafter through August 15, 1995, from the revenue collected under this chapter during the preceding month, Two Million Dollars ($2,000,000.00) shall be deposited into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(11) Notwithstanding any other provision of this section to the contrary, on or before February 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(2) and the corresponding levy in Section 27-65-23 on the rental or lease of private carriers of passengers and light carriers of property as defined in Section 27-51-101 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(12) Notwithstanding any other provision of this section to the contrary, on or before August 15, 1995, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-17(1) on retail sales of private carriers of passengers and light carriers of property, as defined in Section 27-51-101 and the corresponding levy in Section 27-65-23 on the rental or lease of these vehicles, shall be deposited, after diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(13) On or before July 15, 1994, and on or before the fifteenth day of each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-22 that is derived from activities held on the Mississippi State Fairgrounds Complex shall be paid into a special fund that is created in the State Treasury and shall be expended upon legislative appropriation solely to defray the costs of repairs and renovation at the Trade Mart and Coliseum.
(14) On or before August 15, 1998, and each succeeding month thereafter through July 15, 2005, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39. On or before August 15, 2007, and each succeeding month thereafter through July 15, 2010, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited in an amount not to exceed Two Million Dollars ($2,000,000.00) into the special fund created under Section 69-37-39 until all debts or other obligations incurred by the Certified Cotton Growers Organization under the Mississippi Boll Weevil Management Act before January 1, 2007, are satisfied in full. On or before August 15, 2010, and each succeeding month thereafter through July 15, 2011, fifty percent (50%) of that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00). On or before August 15, 2011, and each succeeding month thereafter, that portion of the avails of the tax imposed in Section 27-65-23 that is derived from sales by cotton compresses or cotton warehouses and that would otherwise be paid into the General Fund shall be deposited into the special fund created under Section 69-37-39 until such time that the total amount deposited into the fund during a fiscal year equals One Million Dollars ($1,000,000.00).
(15) Notwithstanding any other provision of this section to the contrary, on or before September 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-19(1)(d)(i)2, and 27-65-19(1)(d)(i)3 shall be deposited, without diversion, into the Telecommunications Ad Valorem Tax Reduction Fund established in Section 27-38-7.
(16) (a) On or before August 15, 2000, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a project as defined in Section 57-30-1 shall be deposited, after all diversions except the diversion provided for in subsection (1) of this section, into the Sales Tax Incentive Fund created in Section 57-30-3.
(b) On or before August 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-26-1 through 57-26-5, shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Project Sales Tax Incentive Fund created in Section 57-26-3.
(17) Notwithstanding any other provision of this section to the contrary, on or before April 15, 2002, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under Section 27-65-23 on sales of parking services of parking garages and lots at airports shall be deposited, without diversion, into the special fund created under Section 27-5-101(d).
(18) [Repealed]
(19) (a) On or before August 15, 2005, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of this chapter on the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and the revenue collected on the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall, except as otherwise provided in this subsection (19), be deposited, after all diversions, into the Redevelopment Project Incentive Fund as created in Section 57-91-9.
(b) For a municipality participating in the Economic Redevelopment Act created in Sections 57-91-1 through 57-91-11, the diversion provided for in subsection (1) of this section attributable to the gross proceeds of sales of a business enterprise located within a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11, and attributable to the gross proceeds of sales from sales made to a business enterprise located in a redevelopment project area under the provisions of Sections 57-91-1 through 57-91-11 (provided that such sales made to a business enterprise are made on the premises of the business enterprise), shall be deposited into the Redevelopment Project Incentive Fund as created in Section 57-91-9, as follows:
(i) For the first six (6) years in which payments are made to a developer from the Redevelopment Project Incentive Fund, one hundred percent (100%) of the diversion shall be deposited into the fund;
(ii) For the seventh year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, eighty percent (80%) of the diversion shall be deposited into the fund;
(iii) For the eighth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, seventy percent (70%) of the diversion shall be deposited into the fund;
(iv) For the ninth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, sixty percent (60%) of the diversion shall be deposited into the fund; and
(v) For the tenth year in which such payments are made to a developer from the Redevelopment Project Incentive Fund, fifty percent (50%) of the funds shall be deposited into the fund.
(20) On or before January 15, 2007, and each succeeding month thereafter, eighty percent (80%) of the sales tax revenue collected during the preceding month under the provisions of this chapter from the operation of a tourism project under the provisions of Sections 57-28-1 through 57-28-5 shall be deposited, after the diversions required in subsections (7) and (8) of this section, into the Tourism Sales Tax Incentive Fund created in Section 57-28-3.
(21) * * * On or before April 15, 2007, and each succeeding
month thereafter through June 15, 2013, One Hundred Fifty Thousand Dollars ($150,000.00)
of the sales tax revenue collected during the preceding month under the provisions
of this chapter shall be deposited into the MMEIA Tax Incentive Fund created in
Section 57-101-3.
* * *
(22) Notwithstanding any other provision of this section to the contrary, on or before August 15, 2009, and each succeeding month thereafter, the sales tax revenue collected during the preceding month under the provisions of Section 27-65-201 shall be deposited, without diversion, into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
(23) (a) On or before August 15, 2019, and each month thereafter through July 15, 2020, one percent (1%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2020, and each month thereafter through July 15, 2021, two percent (2%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. On or before August 15, 2021, and each month thereafter, three percent (3%) of the total sales tax revenue collected during the preceding month from restaurants and hotels shall be allocated for distribution to the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, to be used exclusively for the purpose stated therein. The revenue diverted pursuant to this subsection shall not be available for expenditure until February 1, 2020.
(b) The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) must provide an annual report to the Legislature indicating the amount of funds deposited into the Mississippi Development Authority Tourism Advertising Fund established under Section 57-1-64, and a detailed record of how the funds are spent.
(24) The remainder of the amounts collected under the provisions of this chapter shall be paid into the State Treasury to the credit of the General Fund.
(25) (a) It shall be the duty of the municipal officials of any municipality that expands its limits, or of any community that incorporates as a municipality, to notify the commissioner of that action thirty (30) days before the effective date. Failure to so notify the commissioner shall cause the municipality to forfeit the revenue that it would have been entitled to receive during this period of time when the commissioner had no knowledge of the action.
(b) (i) Except as otherwise provided in subparagraph (ii) of this paragraph, if any funds have been erroneously disbursed to any municipality or any overpayment of tax is recovered by the taxpayer, the commissioner may make correction and adjust the error or overpayment with the municipality by withholding the necessary funds from any later payment to be made to the municipality.
(ii) Subject to the provisions of Sections 27-65-51 and 27-65-53, if any funds have been erroneously disbursed to a municipality under subsection (1) of this section for a period of three (3) years or more, the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of three (3) years beginning with the date of the first erroneous disbursement. However, if during such period, a municipality provides written notice to the Department of Revenue indicating the erroneous disbursement of funds, then the maximum amount that may be recovered or withheld from the municipality is the total amount of funds erroneously disbursed for a period of one (1) year beginning with the date of the first erroneous disbursement.
SECTION 2. Section 37-47-11, Mississippi Code of 1972, is amended as follows:
37-47-11. (1) The sums becoming due to any school district shall be disposed of in the following order of priority and for the following purposes and for no others:
(a) To discharge the principal
and interest due the * * *
State Board of Education by reason of any advance or loan made to any such
school district by the * * *
board;
(b) To be applied by the
school district, subject to the approval of the * * * board, to defray the cost of any
capital improvement;
(c) To pay the principal
and interest of school district indebtedness represented by bonds or notes issued
before July 1, 1954, for capital improvements, provided that the capital improvements
for which such bonds or notes were issued fulfill the rules and requirement for
new capital improvements and district organization as provided by the * * * board, or for bonds or notes issued
on or after July 1, 1954, for capital improvements which have been approved by the * * * board as provided in this chapter.
(2) This section shall stand
repealed on July 1, * * *
2026.
SECTION 3. Section 37-47-13, Mississippi Code of 1972, is amended as follows:
37-47-13. (1) When the amounts
of the annual grants to school districts have been computed as provided in Section
37-47-9, the * * *
State Board of Education shall credit each such school district with the
amount of the annual grant to which it is entitled and shall issue to each such
school district a certificate of credit for the amount of such annual grant. All
such certificates of credit shall be signed by the chairman of the * * * board and countersigned by the
executive secretary thereof. Such certificates shall constitute an indebtedness
of the State of Mississippi but shall be nontransferable and nonnegotiable and shall
bear no interest. All such certificates so issued shall be held and retained by
the school district to which same are issued until the expenditure of the funds
to the credit of such school district shall be approved by the * * * board as is otherwise provided
in this chapter. Such certificates shall be surrendered to the * * * board at the time the funds to
which the school district is entitled are withdrawn from the public school building
fund and deposited to the credit of the school district entitled thereto.
(2) This section shall stand
repealed on July 1, * * *
2026.
SECTION 4. Section 37-47-15, Mississippi Code of 1972, is amended as follows:
37-47-15. (1) No grants accruing
to any school district shall be expended for any purpose unless such expenditure
has been approved by the * * *commission State Board of Education. In order to guide
the * * *
board in passing upon requests for the use of grants, the school boards of
the respective school districts are directed to prepare a survey of necessary capital
improvements and/or a plan for tax relief on school indebtedness within each school
district. Such surveys shall show existing facilities, desirable consolidations,
the new construction and new facilities necessary and desirable for the efficient
operation of the public schools of the school districts, proper compliance with
state energy conservation standards, and the plan of tax reduction in the school
districts by use of such funds in retiring any outstanding indebtedness for school
facilities. The * * *
board shall not approve any application for the use of funds of the * * * public school building fund from the school
board of any school district until such time as an acceptable and reasonably satisfactory
plan, looking particularly to efficiency through consolidations of school attendance
centers, has been submitted by the school board.
Furthermore, the * * * board shall not approve any application
for the use of funds of the public school building fund until such time as an acceptable
plan has been submitted by the appropriate board which complies with improved design,
heating, cooling, ventilation, lighting, insulation and architectural standards
provided by the State of Mississippi to promote maximum energy conservation in new
and existing public buildings.
All applications from school districts shall conform to the plan of the school board.
(2) This section shall stand
repealed on July 1, * * *
2026.
SECTION 5. Section 37-47-17, Mississippi Code of 1972, is amended as follows:
37-47-17. (1) Applications
for the expenditure of funds to the credit of any school district in the state public
school building fund shall originate with the school board of the school district
entitled to such funds. Before any funds to the credit of a school district shall
be expended for capital improvements or the retirement of outstanding bonded indebtedness,
the school board of such school district shall prepare and submit an application
in such form as may be prescribed by the * * * State Board of Education. There
shall be included with such application a statement in which there is set forth
the enrollment and average daily attendance in the schools of the district divided
as to schools and grades, the number of teachers employed, the facilities in use,
the facilities to be provided with the funds to be expended, the outstanding school
indebtedness, and such other information as the * * * board may require. Such application
and statement shall be submitted directly to the * * * board and approved or disapproved
by it. The decision of the * * * board shall be final, unless an
appeal to the chancery court shall be taken in the manner provided by law. In the
event any application shall be disapproved by the * * * board, the school board submitting
same shall be notified of such disapproval, which notice of disapproval shall be
accompanied by a statement of the reason or reasons for such disapproval.
The * * * board shall approve only those
applications which are found to be proper under the provisions of this chapter and
the applicable rules and regulations of the * * * board. When an application is
approved for the expenditure of funds for capital improvements, the contract for
the construction of such capital improvements shall be entered into and awarded
by the school board of the school district in the manner provided in this chapter;
however, the contract for construction of a secondary vocational and technical training
center for exclusive use and operation by a school district may be entered into
and awarded by the board of trustees of a junior college district where a grant
of federal funds by the Appalachian Commission has been made to the board of trustees
of such junior college district to assist in financing construction of such secondary
vocational and technical training facility for such school district.
(2) This section shall stand
repealed on July 1, * * *
2026.
SECTION 6. Section 37-47-19, Mississippi Code of 1972, is amended as follows:
37-47-19. (1) Where the expenditure
of any funds to which any school district may be entitled has been authorized, as
provided in Section 37-47-17, such funds shall be withdrawn from the public school
building fund by the * * *
State Board of Education and deposited in the school depository to the credit
of the school district entitled thereto as a special fund to be known as the "Public
School Building Fund" of the school district entitled thereto. Such money
so deposited shall be paid out and expended in the same manner as may be now or
hereafter provided by law for the expenditure of other school funds belonging to
such district; however, where the contract for construction of a secondary vocational
and technical training center shall have been entered into and awarded by the board
of trustees of a junior college district as authorized by Section 37-47-29, the
money so deposited in the public school building fund of the school district for
which * * * the
facility is being constructed may be paid out and expended to pay a part of the
cost of construction of such facility.
(2) This section shall stand
repealed on July 1, * * *
2026.
SECTION 7. Section 37-47-21, Mississippi Code of 1972, is amended as follows:
37-47-21. (1) All funds, if any, which may accumulate in the state public school building fund under the provisions of this chapter because school districts entitled thereto do not make application for the expenditure of same for the purposes authorized by this chapter at the time same are credited to such school district may be used as a revolving fund for the purpose of making loans or advances to other school districts as is provided in Section 37-47-25.
(2) This section shall
stand repealed on July 1, * * *2023 2026.
SECTION 8. Section 37-47-23, Mississippi Code of 1972, is amended as follows:
37-47-23. (1) When any school
district holding certificates of credit shall desire to expend funds which have
accumulated to its credit under the provisions of this chapter and the expenditure
thereof has been approved by the * * * State Board of Education but insufficient
funds are available in the state public school building fund because of loans or
advances having been made to other school districts, the * * * board shall * * * transmit to the * * * State Bond Commission
its request for the issuance of state school bonds, as is otherwise provided in
this chapter, in an amount sufficient to provide the funds to which the school district
holding the certificate of credit is entitled, or such portion of such funds as
such school district then desires to expend.
(2) This section shall
stand repealed on July 1, * * *2023 2026.
SECTION 9. Section 37-47-29, Mississippi Code of 1972, is amended as follows:
37-47-29. (1) All contracts
for capital improvements by any school district which are financed in whole or in
part with funds received from the state public school building fund pursuant to
an application approved by the * * * State Board of Education shall
be awarded and entered into upon receipt of sealed bids or proposals after the time
and place of letting such contracts and the manner of bidding has been duly advertised.
The contract shall be let and awarded to the lowest and best bidder but the board
of trustees or other governing body of the school district shall have the power
to reject any and all bids. No such contract shall be finally awarded or entered
into without the prior written approval of the * * * board. * * * In order to
bid upon and be awarded contracts for the construction of school facilities under
the provisions of this chapter, if such contract, subcontract or undertaking is
less than Fifty Thousand Dollars ($50,000.00), it shall not be necessary that the
bidder obtain a certificate of responsibility from the Board of Public Contractors
under the provisions of Chapter 3, Title 31, of the Mississippi Code of 1972, or
otherwise be qualified under * * * that chapter, and none of the provisions
of * * * that
chapter shall be applicable to such contracts for the construction of school facilities
under the provisions hereof. Notwithstanding the foregoing provisions of this section
or any other provisions of law, the contract for construction of a secondary
vocational and technical training center for exclusive use and operation by a county
school district may be entered into and awarded by the board of trustees of a community
or junior college district where a grant of federal funds by the Appalachian
Commission has been made to the board of trustees of such community or junior
college district to assist in financing construction of such secondary vocational
and technical training facility for such county school district.
(2) This section shall stand
repealed on July 1, * * *
2026.
SECTION 10. Section 37-47-27, Mississippi Code of 1972, is amended as follows:
37-47-27. All capital
improvements by any school district which are financed, in whole or in
part, with funds received from the State Public School Building Fund pursuant
to an application approved by the * * * State Board of Education,
shall be constructed by contract entered into and awarded by the board of
trustees or other governing body of such school district. The awarding of such
contract shall be in the sole province of such board of trustees or other
governing body except as is herein provided. No such contract shall be entered
into unless and until the site for the location of and the plans and
specifications for the construction of the capital improvements shall have been
approved by the * * * board. The * * * board
shall not exclude from approval plans and specifications which involve the use
of preengineered steel building systems. Plans and specifications for
preengineered steel building systems, in order to be approved by the * * * board,
must be submitted to and certified by an architect or professional engineer
registered in the State of Mississippi and not an employee of the contractor,
as meeting the minimum requirements of the local building, plumbing and
electrical codes, the Southern Standard Building Code, Coastal Region Loading,
the Metal Building Manufacturers Association, the American Institute of Steel
Construction and the American Iron and Steel Institute, as to design, materials
and construction.
SECTION 11. This act shall take effect and be in force from and after July 1, 2023.
