Bill Text: MS HB697 | 2020 | Regular Session | Engrossed
Bill Title: Ad valorem taxes; extend reverter on authority for late payment without penalty or interest when exemption was inadvertently extended.
Sponsorship: Partisan Bill (Republican 1)
Status: (Passed) 2020-06-29 - Approved by Governor [HB697 Detail]
Download: Mississippi-2020-HB697-Engrossed.html
MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Ways and Means
By: Representative Turner
House Bill 697
(As Passed the House)
AN ACT TO AMEND SECTION 27-35-157, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REVERTER ON THE STATUTE THAT PROVIDES 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 LAWFUL PERIOD 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; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-35-157, Mississippi Code of 1972, is amended as follows:
[Through June 30, * * * 2023, this section shall read as
follows:]
27-35-157. When the
assessor shall assess the persons or property, as provided in Section 27-35-155,
and shall file the same with the clerk as therein provided, the clerk shall
enter the same on the last approved roll or rolls in his hands, separately for
former years, and for the current year. The clerk shall immediately give ten
(10) days' notice in writing, to the person or corporation whose property is
thus assessed, that all objections to such assessment must be made in writing
to the board of supervisors, and will be heard and determined at the next
regular meeting of the board. The board at its regular meeting may continue
the matter to any other regular, special or adjourned meeting of * * * the board. When the assessment is
finally fixed and approved by the board, an appeal to the circuit court may be
taken from the order of the board approving or disapproving such assessment, by
the owner of the property, or by the Attorney General or other officer
authorized by law, in the manner, and within the time, provided by law. If the
assessment * * *
is approved and no appeal * * * is taken, when the same has been
finally determined, the clerk shall certify the * * * assessment to the tax collector, setting
forth in his certificate the year or years for which such assessment is made,
and separately the current assessment, the name of the municipality, road
district, school district, or other taxing district in which the same is located.
Taxes for the current year shall be collected as provided by law for other
nondelinquent taxes. Except as otherwise provided in this section, the tax
collector shall proceed forthwith to collect all taxes due on * * * the assessment for the former year
or years at the rates fixed by law and, in addition thereto, shall collect as a
penalty ten percent (10%) of the amount of the taxes due for each year,
together with interest at six percent (6%) per annum computed from the first
day of February on which the taxes should have been paid. If property is found
to have escaped taxation due to a county board of supervisors having granted
any ad valorem tax exemption authorized under Sections 27-31-101 through 27-31-117
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. If the taxes, penalties and interest * * * are not * * * paid within thirty (30) days after the final
assessment is certified to him, the property, if it * * * is real estate, shall be sold as provided
by law, and if it * * *
is personal property, the tax collector shall proceed to collect by
distress, or otherwise, as provided by law.
[From and after July
1, * * * 2023,
this section shall read as follows:]
27-35-157. When the
assessor shall assess the persons or property, as provided in Section 27-35-155,
and shall file the same with the clerk as therein provided, the clerk shall
enter the same on the last approved roll or rolls in his hands, separately for
former years, and for the current year. The clerk shall immediately give ten
(10) days' notice in writing, to the person or corporation whose property is
thus assessed, that all objections to such assessment must be made in writing
to the board of supervisors, and will be heard and determined at the next
regular meeting of the board. The board at its regular meeting may continue
the matter to any other regular, special or adjourned meeting of * * * the board. When the assessment is
finally fixed and approved by the board, an appeal to the circuit court may be
taken from the order of the board approving or disapproving such assessment, by
the owner of the property, or by the Attorney General or other officer
authorized by law, in the manner, and within the time, provided by law. If the
assessment * * *
is approved and no appeal * * * is taken, when the same has been
finally determined, the clerk shall certify the * * * assessment to the tax collector, setting
forth in his certificate the year or years for which such assessment is made,
and separately the current assessment, the name of the municipality, road
district, school district, or other taxing district in which the same is
located. Taxes for the current year shall be collected as provided by law for
other nondelinquent taxes. The tax collector shall proceed forthwith to
collect all taxes due on * * * said the assessment for the former year or years at
the rates fixed by law and, in addition thereto, shall collect as a penalty ten
percent (10%) of the amount of the taxes due for each year, together with
interest at six percent (6%) per annum computed from the first day of February
on which the taxes should have been paid. If the taxes, penalties and interest * * * are not * * * paid within thirty (30) days after the
final assessment is certified to him, the property, if it * * * is real estate, shall be sold as
provided by law, and if it * * * is personal property, the tax
collector shall proceed to collect by distress, or otherwise, as provided by law.
SECTION 2. This act shall take effect and be in force from and after its passage.
