Bill Text: MS SB2531 | 2012 | Regular Session | Introduced
Bill Title: Notice of ad valorem tax effort; revise form of the advertisement of.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2012-03-06 - Died In Committee [SB2531 Detail]
Download: Mississippi-2012-SB2531-Introduced.html
MISSISSIPPI LEGISLATURE
2012 Regular Session
To: Finance
By: Senator(s) Massey
Senate Bill 2531
AN ACT TO AMEND SECTION 27-39-203, MISSISSIPPI CODE OF 1972, TO REVISE THE FORM OF THE ADVERTISEMENT OF NOTICES OF PUBLIC HEARINGS BY TAXING ENTITIES TO CONSIDER THE PROPOSED BUDGET FOR THE NEXT FISCAL YEAR AND THE PROCEDURES REQUIRED TO BE FOLLOWED BY A TAXING ENTITY AS A PREREQUISITE TO INCREASING AD VALOREM TAX LEVIES FOR THE NEXT FISCAL YEAR; TO PROVIDE THE FORM OF THE ADVERTISEMENT IF THE PROPOSED AD VALOREM TAX LEVIES FOR THE NEXT FISCAL YEAR ARE NOT IN EXCESS OF THE CURRENT FISCAL YEAR'S CERTIFIED RATE; TO PROVIDE THE FORM OF THE ADVERTISEMENT IF THE PROPOSED AD VALOREM TAX LEVIES FOR THE UPCOMING FISCAL YEAR ARE IN EXCESS OF THE CURRENT FISCAL YEAR'S CERTIFIED RATE; TO PROVIDE THAT A TAXING ENTITY SHALL BE PROHIBITED FROM EXPENDING ANY FUNDS FOR THE NEXT FISCAL YEAR UNTIL THE REQUIREMENTS OF THIS SECTION ARE MET; TO AMEND SECTIONS 21-33-45, 27-39-307 AND 27-39-317, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; TO REPEAL SECTION 27-39-205, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE PROCEDURES THAT TAXING ENTITIES ARE REQUIRED TO FOLLOW IN ORDER TO INCREASE CERTAIN CERTIFIED AD VALOREM TAX RATES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. 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 the budget for the following fiscal year will be considered. * * *
(2) The public hearing shall be advertised in accordance with the following procedures. The advertisement shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth (1/4) inch solid black border. The advertisement may not be placed in the portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper that is published at least five (5) days a week, unless the only newspaper in the county is published less than five (5) days a week. 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 any 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 in which the taxing entity collects taxes.
(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 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) is not increasing your ad valorem tax millage rate above the current fiscal year's millage rate of ____ mills.
The decision not to increase the ad valorem tax revenue millage rate means that 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 year) and will be allowed to speak for a reasonable amount of time and offer tangible evidence before any vote is taken."
(6) If the proposed tax levies for the upcoming fiscal year 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 a projected total budget revenue of $__________. (___ percent) or $__________ of such revenue is obtained through ad valorem taxes. For next fiscal year, the proposed budget has a 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."
(7) After the hearing has been held in accordance with the above procedures, 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) of this section.
(8) Any governing body of a taxing 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 2. Section 21-33-45, Mississippi Code of 1972, is amended as follows:
21-33-45. The governing authorities of each municipality of this state shall, either at their regular meeting in September of each year or not later than ten (10) days after the final approval of the assessment rolls, levy the municipal ad valorem taxes for the fiscal year next succeeding, and shall, by resolution, fix the tax rate or levy for the municipality and for any other taxing districts of which the municipality may be a part. The rates or levies for the municipality or for any such taxing district shall be expressed in mills or a decimal fraction of a mill, which tax rates, or levies, shall determine the ad valorem taxes to be collected upon each dollar of valuation upon the assessment rolls of the municipality for municipal taxes, and to be collected upon each dollar of valuation as shown upon the assessment rolls of the municipality for each such taxing district, except as to such values as may be exempt, in whole or in part, from certain tax rates or levies. If the rates or levies for the municipality or taxing district are an increase from the previous fiscal year, then the proposed rate or levy increase shall be advertised in accordance with Section 27-39-203 * * *.
In making the levy of taxes, the governing authorities shall specify in such resolution the levy for each purpose as follows:
(a) For general revenue purposes and for general improvements, as authorized by Section 27-39-307.
(b) For school purposes, including all maintenance levies, whether made against the property within such municipality, or within any taxing district embraced in such municipality, as authorized by Section 27-39-307 and Section 37-57-3 et seq.
(c) For municipal bonds and interest thereon, for school bonds and interest thereon, separately for municipal-wide bonds and for the bonds of each school district.
(d) For municipal-wide bonds and interest thereon, other than for school bonds.
(e) For loans, notes or any other obligation, and the interest thereon, if permitted by law.
(f) For special improvement or special benefit levies, as now authorized by law.
(g) For any other purpose for which a levy is lawfully made. If any municipal-wide levy is made for any general or special purpose under the provisions of any law other than Section 27-39-307 each such levy shall be separately stated in the resolution, and the law authorizing same shall be expressly stated therein.
If the governing authorities of any municipality shall not levy the municipal taxes and the district taxes at its regular September meeting, such governing authorities shall levy the same at an adjourned or special meeting not later than ten (10) days after the final approval of the assessment rolls. However, that if such levy be not made on or before September 15 then road and bridge privilege tax license plates may be issued by the tax collector or Department of Revenue, as the case may be, for motor vehicles as defined in the Motor Vehicle Ad Valorem Tax Law of 1958 (Section 27-51-1 et seq.), without collecting or requiring proof of payment of municipal ad valorem taxes until such levy is duly certified to him, and for twenty-four (24) hours thereafter.
In the case of a municipality operating under a special or private charter providing for or authorizing the assessment, levying and collection of ad valorem taxes prior to October in each year, ad valorem taxes for such municipality shall be levied at the time prescribed or authorized by such special or private charter, unless the governing authority of such municipality by resolution adopted and spread of record in its minutes elect to levy ad valorem taxes at the time prescribed hereinbefore in this section. In any event, however, all ad valorem taxes levied by any municipality in this state, shall be levied in the manner required herein regardless of the time when such taxes are levied.
SECTION 3. Section 27-39-307, Mississippi Code of 1972, is amended as follows:
27-39-307. Municipalities may levy ad valorem taxes upon all taxable property within such municipality for general revenue purposes and for general improvements. Further, the governing authorities of any municipality may make additional levies for special purposes as authorized by law. Any such levy which is an increase from the previous fiscal year must be advertised in accordance with Section 27-39-203 * * *. In addition to funding municipal general purposes, the municipal general ad valorem tax levy may be used to supplement any municipal ad valorem tax levy for a special purpose authorized by law, excluding levies for schools, without regard to any statutory millage limitation on such special purpose tax levy; however, nothing herein contained shall be construed to exempt such tax levies from the limitation on total receipts under Section 27-39-321.
SECTION 4. Section 27-39-317, Mississippi Code of 1972, is amended as follows:
27-39-317. The board of supervisors of each county shall, at its regular meeting in September of each year, levy the county ad valorem taxes for the fiscal year, and shall, by order, fix the tax rate, or levy, for the county, for the road districts, if any, and for the school districts, if any, and for any other taxing districts; and the rates, or levies, for the county and for any district shall be expressed in mills or a decimal fraction of a mill. The tax rates, or levies, shall determine the ad valorem taxes to be collected upon each dollar of valuation, upon the assessment rolls of the county, including the assessment of motor vehicles as provided by the Motor Vehicle Ad Valorem Tax Law of 1958, Section 27-51-1 et seq., for county taxes; and upon each dollar of valuation for the respective districts, as shown upon the assessment rolls of the county, including the assessment of motor vehicles as provided by the Motor Vehicle Ad Valorem Tax Law of 1958, Section 27-51-1 et seq.; except as to such values as shall be exempt, in whole or in part, from certain tax rates or levies. If the rate or levy for the county is an increase from the previous fiscal year, then the proposed rate or levy shall be advertised in accordance with Section 27-39-203 * * *. If the board of supervisors of any county shall not levy the county taxes and the district taxes at its regular September meeting, the board shall levy them on or before September 15 at an adjourned or special meeting, or thereafter * * *; however, * * * if the levy is not made on or before the fifteenth day of September then the tax collector or Department of Revenue may issue road and bridge privilege tax license plates for motor vehicles as defined in the Motor Vehicle Ad Valorem Tax Law of 1958, Section 27-51-1 et seq., without collecting or requiring proof of payment of county ad valorem taxes, and may continue to so issue such plates until such levy is duly certified to him, and for twenty-four (24) hours thereafter.
Notwithstanding the requirements of this section, in the event the Department of Revenue orders the county to make an adjustment to the tax roll pursuant to Section 27-35-113, the county shall have a period of thirty (30) days from the date of the department's final determination to adjust the millage in order to collect the same dollar amount of taxes as originally levied by the board.
In making the levy of taxes, the board of supervisors shall specify, in its order, the levy for each purpose, as follows:
(a) For general county purposes (current expense and maintenance taxes), as authorized by Section 27-39-303.
(b) For roads and bridges, as authorized by Section 27-39-305.
(c) For schools, including the countywide minimum education program levy and the levy for each school district including special municipal separate school districts, but not including other municipal separate school districts, and for an agricultural high school, county high school or junior college (current expense and maintenance taxes), as authorized by Chapter 57, Title 37, Mississippi Code of 1972, and any other applicable statute. The levy for schools shall apply to the assessed value of property in the respective school districts, including special municipal separate school districts, but not including other municipal separate school districts, and a distinct and separate levy shall be made for each school district, and the purpose for each levy shall be stated.
(d) For road bonds and the interest thereon, separately for countywide bonds and for the bonds of each road district.
(e) For school bonds and the interest thereon, separately for countywide bonds and for the bonds of each school district.
(f) For countywide bonds, and the interest thereon, other than for road bonds and school bonds.
(g) For loans, notes or any other obligation, and the interest thereon, if permitted by the law.
(h) For any other purpose for which a levy is lawfully made.
The order shall state all of the purposes for which the general county levy is made, using the administrative items suggested by the State Department of Audit of Mississippi under the county budget law in its uniform system of accounts for counties, but the rate or levy for any item or purpose need not be shown; and if a countywide levy is made for any general or special purpose under the provisions of any law other than Section 27-39-303, each such levy shall be separately stated.
During the month of February of each year, if the order or resolution of the board of trustees of any school district of the county or partly in the county, is filed with it requesting the levying of ad valorem taxes for the support and maintenance of that school district for the following fiscal year, then the board of supervisors of the county * * * shall notify, in writing, within thirty (30) days, the county superintendent of education of the county, the levy or levies it intends to make for the support and maintenance of the school districts of the county at its regular meeting in September following, and the county superintendent of education and the trustees of all such school districts shall be authorized to use the expressed intention of the board of supervisors in computing the support and maintenance budget or budgets of such school district or districts for the ensuing fiscal school year.
SECTION 5. Section 27-39-205, Mississippi Code of 1972, which provides the procedures that taxing entities are required to follow in order to increase certain certified ad valorem tax rates, is repealed.
SECTION 6. This act shall take effect and be in force from and after July 1, 2012.
