Bill Text: MS HB661 | 2018 | Regular Session | Introduced
Bill Title: Fire protection districts; prohibit boards of supervisors from taxing real properties annexed by municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-02-21 - Died In Committee [HB661 Detail]
Download: Mississippi-2018-HB661-Introduced.html
MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Ways and Means
By: Representative Banks
House Bill 661
AN ACT TO AMEND SECTION 19-5-189, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT NO ANNEXED TERRITORY THAT IS ANNEXED BY A MUNICIPALITY AND INCLUDES A FIRE PROTECTION DISTRICT SHALL BE TAXED SIMULTANEOUSLY FOR FIRE PROTECTION SERVICES BY THE BOARD OF SUPERVISORS AND THE GOVERNING AUTHORITIES OF THE MUNICIPALITY; TO PROVIDE THAT IF THERE IS A LOSS OF AD VALOREM TAX REVENUE IN A FIRE PROTECTION DISTRICT DUE TO ANNEXATION BY A MUNICIPALITY THEN THE MUNICIPALITY SHALL REIMBURSE THE DISTRICT FOR A PERIOD OF THREE YEARS FOR THE LOSS; TO AMEND SECTIONS 21-1-27, 21-1-61 AND 21-1-29, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING SECTION; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 19-5-189, Mississippi Code of 1972, is amended as follows:
19-5-189. (1) (a) Except as otherwise provided in subsection (2) of this section for levies for fire protection purposes and subsection (3) of this section for certain districts providing water service, the board of supervisors of the county in which any such district exists may, according to the terms of the resolution, levy a special tax, not to exceed four (4) mills annually, on all of the taxable real property in such district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the district or for the retirement of any bonds issued by the district, or for both.
(b) The proceeds derived from two (2) mills of the levy authorized herein shall be included in the ten percent (10%) increase limitation under Section 27-39-321, and the proceeds derived from any additional millage levied under this subsection in excess of two (2) mills shall be excluded from such limitation for the first year of such additional levy and shall be included within such limitation in any year thereafter.
(2) (a) In respect to fire protection purposes, the board of supervisors of the county in which any such district exists on July 1, 1987, may levy a special tax annually, not to exceed the tax levied for such purposes for the 1987 fiscal year on all of the taxable real property in such district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both. Any such district for which no taxes have been levied for the 1987 fiscal year may be treated as having been created after July 1, 1987, for the purposes of this subsection.
(b) In respect to fire protection purposes, the board of supervisors of the county in which any such district is created after July 1, 1987, may, according to the terms of the resolution of intent to incorporate the district, levy a special tax not to exceed two (2) mills annually on all of the taxable real property in such district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both; however, the board of supervisors may increase the tax levy under this subsection as provided for in paragraph (c) of this subsection.
(c) The tax levy under this subsection may be increased only when the board of supervisors has determined the need for additional revenues. Prior to levying a tax increase under this paragraph, the board of supervisors shall adopt a resolution declaring its intention to levy the tax. The resolution shall describe the amount of the increase in the tax levy and the purposes for which the proceeds of the additional tax will be used. The board of supervisors shall have a copy of the resolution published once a week for three (3) consecutive weeks in at least one (1) newspaper published in the county and having a general circulation therein. If no newspaper is published in the county, then notice shall be given by publishing the resolution for the required time in some newspaper having a general circulation in the county. A copy of the resolution shall also be posted at three (3) public places in the county for a period of at least twenty-one (21) days during the time of its publication in a newspaper. If more than twenty percent (20%) of the qualified electors of the district shall file with the clerk of the board of supervisors, within twenty-one (21) days after adoption of the resolution of intent to increase the tax levy, a petition requesting an election on the question of the increase in tax levy, then and in that event such increase shall not be made unless authorized by a majority of the votes cast at an election to be called and held for that purpose within the district. Notice of such election shall be given, the election shall be held and the result thereof determined, as far as is practicable, in the same manner as other elections are held in the county. If an election results in favor of the increase in the tax levy or if no election is required, the board of supervisors may increase the tax levy. The board of supervisors, in its discretion, may call an election on such question, in which event it shall not be necessary to publish the resolution declaring its intention to have the tax imposed.
(d) Notwithstanding any provisions of this subsection to the contrary, in any county bordering on the Gulf of Mexico and the State of Louisiana, the board of supervisors may levy not to exceed four (4) mills annually on all the taxable real property within any fire protection district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both. Prior to levying the tax under this paragraph, the board of supervisors shall adopt a resolution declaring its intention to levy the tax. The resolution shall describe the amount of the tax levy and the purposes for which the proceeds of the tax will be used. The board of supervisors shall have a copy of the resolution published once a week for three (3) consecutive weeks in at least one (1) newspaper published in the county and having a general circulation therein. If no newspaper is published in the county, then notice shall be given by publishing the resolution for the required time in some newspaper having a general circulation in the county. A copy of the resolution shall also be posted at three (3) public places in the county for a period of at least twenty-one (21) days during the time of its publication in a newspaper. If more than twenty percent (20%) of the qualified electors of the district shall file with the clerk of the board of supervisors, within twenty-one (21) days after adoption of the resolution of intent to levy the tax, a petition requesting an election on the question of the levy of such tax, then and in that event such tax levy shall not be made unless authorized by a majority of the votes cast at an election to be called and held for that purpose within the district. Notice of such election shall be given, the election shall be held and the result thereof determined, as far as is practicable, in the same manner as other elections are held in the county. If an election results in favor of the tax levy or if no election is required, the board of supervisors may levy such tax. The board of supervisors, in its discretion, may call an election on such question, in which event it shall not be necessary to publish the resolution declaring its intention to have the tax imposed.
(e) Notwithstanding any provisions of this subsection to the contrary, in any county bordering on the Mississippi River in which legal gaming is conducted and in which U.S. Highway 61 intersects with Highway 4, the board of supervisors may levy a special tax not to exceed five (5) mills annually on all the taxable real and personal property within any fire protection district, except for utilities as defined in Section 77-3-3(d)(i) and (iii), the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both. Before levying the tax under this paragraph, the board of supervisors shall adopt a resolution declaring its intention to levy the tax. The resolution shall describe the amount of the tax levy and the purposes for which the proceeds of the tax will be used. The board of supervisors shall have a copy of the resolution published once a week for three (3) consecutive weeks in at least one (1) newspaper published in the county and having a general circulation therein. If no newspaper is published in the county, then notice shall be given by publishing the resolution for the required time in some newspaper having general circulation in the county. A copy of the resolution shall also be posted at three (3) public places in the county for a period of at least twenty-one (21) days during the time of its publication in a newspaper. If more than twenty percent (20%) of the qualified electors of the district shall file with the clerk of the board of supervisors, within twenty-one (21) days after adoption of the resolution of intent to levy the tax, a petition requesting an election of the questions of the levy of such tax, then and in that event such tax levy shall not be made unless authorized by a majority of the votes cast at an election to be called and held for that purpose within the district. Notice of such election shall be given, the election shall be held and the result thereof determined, as far as is practicable, in the same manner as other elections are held in the county. If an election results in favor of the tax levy or if no election is required, the board of supervisors may levy such tax. The board of supervisors, in its discretion, may call an election on such question, in which event it shall not be necessary to publish the resolution declaring its intention to have the tax imposed.
(f) Any taxes levied under this subsection shall be excluded from the ten percent (10%) increase limitation under Section 27-39-321.
(g) Notwithstanding any provisions of this subsection, if taxable real or personal property within a fire protection district is annexed by a municipality then the board of supervisors shall not continue to levy a special tax, and the municipality shall primarily be responsible for fire protection services. In addition, if a fire protection district sustains a loss in ad valorem tax revenue because of the annexation, then the municipality shall reimburse the fire protection district for the amount of such loss for a period of three (3) years. At no time shall a tax be levied for fire protection services on the annexed territory simultaneously by the board of supervisors and the governing authorities of a municipality.
(3) For any district authorized under Section 19-5-151(2), the board of supervisors shall not levy the special tax authorized in this section.
SECTION 2. Section 21-1-27, Mississippi Code of 1972, is amended as follows:
21-1-27. (1) The limits
and boundaries of existing cities, towns and villages shall remain as now
established until altered in the manner * * * provided in this chapter.
When any municipality * * *
desires to enlarge or contract * * * its boundaries * * * by adding * * * adjacent unincorporated territory or
excluding * * *
any part of the incorporated territory of such municipality, the governing
authorities of * * *
the municipality shall pass an ordinance defining with certainty the
territory proposed to be included in or excluded from the corporate limits, and
also defining the entire boundary as changed. * * * If the municipality desires
to enlarge * * *
its boundaries, * * *
the ordinance shall in general terms describe the proposed improvements
to be made in the annexed territory, the manner and extent of such
improvements, and the approximate time within which such improvements are to be
made * * *.
The ordinance shall also contain a statement of the municipal or public
services which * * *
the municipality proposes to render in such annexed territory. * * * If the municipality * * *
desires to contract
its boundaries, * * *
the ordinance shall contain a statement of the reasons for such
contraction and a statement showing * * * that the public convenience and
necessity would be served thereby.
If a municipality desires to annex territory in a fire protection district, as created in Section 21-25-21, the ordinance shall also state that the municipality shall primarily be responsible for fire protection services within the fire protection district. The ordinance shall also state that if a fire protection district sustains a loss in ad valorem tax revenue because of the annexation, then the municipality shall reimburse the fire protection district for the amount of such loss for a period of three (3) years. At no time shall a tax be levied for fire protection services on the annexed territory simultaneously by the board of supervisors and the governing authorities of the municipality.
(2) (a) When any municipality having a population in excess of forty thousand (40,000) wherein is located a state-supported university and in which U.S. Highways 49 and 11 intersect and which has boundaries that lie within two (2) counties desires to enlarge its boundaries by adding adjacent unincorporated territory after January 1, 2016, the governing authorities of the municipality shall pass, in addition to the requirements provided in subsection (1), an ordinance:
(i) Certifying that more than fifty percent (50%) of the people who reside in the unincorporated area of the census block within the territory proposed to be annexed shall be included in the proposed annexation; or
(ii) Certifying
that upon approval of the annexation, the municipality shall cede any authority
to provide zoning and subdivision regulation to the board of supervisors of the
county in which the territory is located, if fifty percent (50%) or fewer
people who reside in the unincorporated area of the census block within such
territory is included in the proposed annexation. If such authority is ceded,
as provided under this subparagraph, then the governing authorities of the municipality * * * are authorized to advise the board
of supervisors of the county concerning such regulation; however, the ultimate
authority regarding the regulation shall lie with the board of supervisors of
the county.
This subsection (2) shall stand repealed from and after July 1, 2019.
(3) For the purposes of this section, "census block" refers to certain geographic areas as designated by the latest federal decennial census preceding any annexation under this section.
This subsection (3) shall stand repealed from and after July 1, 2019.
SECTION 3. Section 21-1-61, Mississippi Code of 1972, is amended as follows:
21-1-61. In all cases where a municipality is created or the limits of an existing municipality are enlarged under the provisions of this chapter, the property included within the municipal boundaries by such creation or enlargement shall become liable for and subject to municipal ad valorem taxation on the tax lien date next succeeding the effective date of the decree creating or enlarging such municipality.
In all cases where the limits of an existing municipality are enlarged through annexation and the annexation includes a fire protection district, as created in Section 21-25-21, the municipality shall primarily be responsible for fire protection services within the fire protection district. In addition, if a fire protection district sustains a loss in ad valorem tax revenue because of the annexation, then the municipality shall reimburse the fire protection district for the amount of such loss for a period of three (3) years. At no time shall a tax be levied for fire protection services on the annexed territory simultaneously by the board of supervisors and the governing authorities of the municipality.
SECTION 4. Section 21-1-29, Mississippi Code of 1972, is amended as follows:
21-1-29. When any such
ordinance * * *
described in Section 21-1-27 is passed by the municipal authorities, * * * the municipal authorities shall
file a petition in the chancery court of the county in which such municipality
is located; however, when a municipality wishes to annex or extend its
boundaries across and into an adjoining county such municipal authorities shall
file a petition in the chancery court of the county in which * * * the territory is located. The
petition shall recite the fact of the adoption of such ordinance and shall pray
that the enlargement or contraction of the municipal boundaries, as the case
may be, shall be ratified, approved and confirmed by the court. If a municipality
desires to annex territory in a fire protection district, as created in Section
21-25-21, the petition shall also state that the municipality shall primarily
be responsible for fire protection services within the fire protection
district. The petition shall also state that if a fire protection district
sustains a loss in ad valorem tax revenue because of the annexation, then the
municipality shall reimburse the fire protection district for the amount of
such loss for a period of three (3) years. At no time shall a tax be levied
for fire protection services on the annexed territory simultaneously by the
board of supervisors and the governing authorities of the municipality.
There shall be attached to such petition, as exhibits * * *, a certified copy of the ordinance
adopted by the municipal authorities and a map or plat of the municipal
boundaries as they will exist in event such enlargement or contraction becomes
effective.
SECTION 5. This act shall take effect and be in force from and after July 1, 2018.
