Bill Text: MS SB2849 | 2024 | Regular Session | Engrossed
Bill Title: ATVs & UTVs; require titling, and exempt from ad valorem tax when held by retailers on consignment or floor plan basis.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Failed) 2024-04-02 - Died In Committee [SB2849 Detail]
Download: Mississippi-2024-SB2849-Engrossed.html
MISSISSIPPI LEGISLATURE
2024 Regular Session
To: Finance
By: Senator(s) Barrett, Younger
Senate Bill 2849
(As Passed the Senate)
AN ACT TO AMEND SECTION 63-21-9, MISSISSIPPI CODE OF 1972, TO REQUIRE AN OWNER OF AN ALL-TERRAIN VEHICLE TO APPLY TO THE DEPARTMENT OF REVENUE FOR A CERTIFICATE OF TITLE; TO AMEND SECTION 63-21-5, MISSISSIPPI CODE OF 1972, TO AMEND THE DEFINITION OF "MOTOR VEHICLE" TO INCLUDE ALL-TERRAIN VEHICLES, AND TO AMEND THE DEFINITION OF "ALL-TERRAIN VEHICLE" TO INCLUDE UTILITY TASK VEHICLES, ALSO KNOWN AS SIDE-BY-SIDES, FOR PURPOSES OF THE MISSISSIPPI MOTOR VEHICLE AND MANUFACTURED HOUSING TITLE LAW; TO AMEND SECTIONS 63-21-15, 63-21-29, 63-21-53, 63-21-63, 63-21-67 AND 63-21-70, MISSISSIPPI CODE OF 1972, TO CONFORM; TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM AD VALOREM TAXATION ANY ALL-TERRAIN VEHICLE, AS DEFINED IN SECTION 63-21-5, HELD BY A RETAILER ON A CONSIGNMENT OR FLOOR PLAN BASIS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 63-21-9, Mississippi Code of 1972, is amended as follows:
63-21-9. (1) Except as provided
in Section 63-21-11, every owner of a motor vehicle as defined in this chapter,
aside from an all-terrain vehicle, which is in this state and which is manufactured
or assembled after July 1, 1969, or which is the subject of first sale for use after
July 1, 1969, every owner of a manufactured home as defined in this chapter, which
is in this state and which is manufactured or assembled after July 1, 1999, or which
is the subject of first sale for use after July 1, 1999, * * * every owner of a fully autonomous vehicle as
defined in Section * * *
63-35-3, which is in this state and which is manufactured or assembled after
July 1, 2023, or which is the subject of first sale for use after July 1, 2023,
and every owner of an all-terrain vehicle as defined in this chapter, which is
in this state and which is manufactured or assembled after July 1, 2024, or which
is the subject of first sale for use after July 1, 2024, shall make application
to the department * * *
for a certificate of title with the following exceptions:
(a) Voluntary application
for title may be made for any model motor vehicle, aside from an all-terrain
vehicle, which is in this state after July 1, 1969, for any model manufactured
home or mobile home which is in this state after July 1, 1999, * * * for any model fully autonomous * * * vehicle which is in this state
after July 1, 2023, and for any model all-terrain vehicle which is in this state
after July 1, 2024, and any person bringing a motor vehicle, manufactured home,
mobile home * * *,
fully autonomous vehicle or all-terrain vehicle into this state from a state
which requires titling shall make application for title to the department * * * within thirty (30) days thereafter.
(b) After July 1, 1969,
any dealer, acting for himself or another, who sells, trades or otherwise transfers
any new or used vehicle as defined in this chapter, aside from an all-terrain
vehicle, after July 1, 1999, any dealer, acting for himself * * * or another, who sells, trades or otherwise transfers
any new or used manufactured home or mobile home as defined in this chapter, * * * after July 1, 2023, any dealer, acting for
himself * * * or
another, who sells, trades or otherwise transfers any new or used fully autonomous
vehicle as defined in Section * * * 63-35-3, and from
and after July 1, 2024, any dealer, acting for himself or another, who sells, trades
or otherwise transfers any new or used all-terrain vehicle as defined in this chapter,
or any designated agent, shall furnish to the purchaser or transferee, without charge
for either application or certificate of title, an application for title of said
vehicle, manufactured home, mobile home * * *, fully autonomous vehicle or all-terrain
vehicle and cause to be forwarded to the department * * * any and all documents required by the
department to issue certificate of title to the purchaser or transferee. The purchaser
or transferee may then use the duplicate application for title as a permit to operate
vehicle as provided in Section 63-21-67, until certificate of title is received.
* * *
( * * *2) Any dealer, acting for himself or another
who sells, trades or otherwise transfers any vehicle, manufactured home, mobile
home * * *,
fully autonomous vehicle or all-terrain vehicle required to be titled under
this chapter who does not comply with the provisions of this chapter shall be guilty
of a misdemeanor and upon conviction shall be fined a sum not exceeding Five Hundred
Dollars ($500.00).
SECTION 2. Section 63-21-5, Mississippi Code of 1972, is amended as follows:
63-21-5. The following words and phrases when used in this chapter shall, for the purpose of this chapter, have the meanings respectively ascribed to them in this section except where the context clearly indicates a different meaning:
(a) "State Tax Commission" or "department" means the Department of Revenue of the State of Mississippi.
(b) "Dealer"
means every person engaged regularly in the business of buying, selling or exchanging
motor vehicles, trailers, semitrailers, trucks, tractors or other character of commercial
or industrial motor vehicles in this state, and having in this state an established
place of business as defined in Section 27-19-303 * * *. The term "dealer"
shall also mean every person engaged regularly in the business of buying, selling
or exchanging manufactured housing in this state, and licensed as a dealer of manufactured
housing by the Mississippi Department of Insurance.
(c) "Designated agent"
means each county tax collector in this state who may perform his duties under this
chapter either personally or through any of his deputies, or such other persons
as the department * * *
may designate. The term shall also mean those "dealers" as herein defined
and/or their officers and employees and other persons who are appointed by the department * * * in the manner provided in Section 63-21-13 * * * to perform the duties
of "designated agent" for the purposes of this chapter.
(d) "Implement of husbandry" means every vehicle designed and adapted exclusively for agricultural, horticultural or livestock raising operations or for lifting or carrying an implement of husbandry and in either case not subject to registration if used upon the highways.
(e) "Vehicle identification
number" means the numbers and letters on a vehicle, manufactured home or mobile
home designated by the manufacturer or assigned by the department * * * for the purpose of identifying the vehicle,
manufactured home or mobile home.
(f) "Lien" means every kind of written lease which is substantially equivalent to an installment sale or which provides for a right of purchase; conditional sale; reservation of title; deed of trust; chattel mortgage; trust receipt; and every other written agreement or instrument of whatever kind or character whereby an interest other than absolute title is sought to be held or given on a motor vehicle, manufactured home or mobile home.
(g) "Lienholder" means any natural person, firm, copartnership, association or corporation holding a lien as herein defined on a motor vehicle, manufactured home or mobile home.
(h) "Manufactured housing" or "manufactured home" means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein; except that such terms shall include any structure which meets all the requirements of this paragraph except the size requirements and with respect to which the manufacturer voluntarily files a certification required by the Secretary of Housing and Urban Development and complies with the standards established under the National Manufactured Housing Construction and Safety Standards Act of 1974, 42 USCS, Section 5401.
(i) "Manufacturer" means any person regularly engaged in the business of manufacturing, constructing or assembling motor vehicles, manufactured homes or mobile homes, either within or without this state.
(j) "Mobile home" means any structure, transportable in one or more sections, which in the traveling mode, is eight (8) body feet or more in width or forty (40) body feet or more in length or, when erected on site, is three hundred twenty (320) or more square feet and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein and manufactured prior to June 15, 1976. Any mobile home designated as realty on or before July 1, 1999, shall continue to be designated as realty so that a security interest will be made by incorporating such mobile home in a deed of trust.
(k) "Motorcycle" means every motor vehicle having a seat or saddle for the use of the rider and designed to travel on not more than three (3) wheels in contact with the ground, but excluding a farm tractor, personal delivery device and electric bicycle.
(l) "Motor vehicle" means every automobile, motorcycle, mobile trailer, semitrailer, truck, truck tractor, trailer and every other device in, upon, or by which any person or property is or may be transported or drawn upon a public highway which is required to have a road or bridge privilege license, except such as is moved by animal power or used exclusively upon stationary rails or tracks, and excepting electric bicycles and personal delivery devices. As used in this chapter, "motor vehicle" or "vehicle" also includes all-terrain vehicles, unless the context clearly indicates otherwise; provided, the inclusion of all-terrain vehicles within this definition is for titling purposes and does not imply any requirement that an all-terrain vehicle have a road or bridge privilege license, or any authority for an all-terrain vehicle to be operated on the highways or other public places of this state.
(m) "New vehicle" means a motor vehicle, manufactured home or mobile home which has never been the subject of a first sale for use.
(n) "Used vehicle" means a motor vehicle, manufactured home or mobile home that has been the subject of a first sale for use, whether within this state or elsewhere.
(o) "Owner" means a person or persons holding the legal title of a vehicle, manufactured home or mobile home; in the event a vehicle, manufactured home or mobile home is the subject of a deed of trust or a chattel mortgage or an agreement for the conditional sale or lease thereof or other like agreement, with the right of purchase upon performance of the conditions stated in the agreement and with the immediate right of possession vested in the grantor in the deed of trust, mortgagor, conditional vendee or lessee, the grantor, mortgagor, conditional vendee or lessee shall be deemed the owner for the purpose of this chapter.
(p) "Person" includes every natural person, firm, copartnership, association or corporation.
(q) "Pole trailer" means every vehicle without motive power designed to be drawn by another vehicle and attached to the towing vehicle by means of a reach or pole, or by being boomed or otherwise secured to the towing vehicle, and ordinarily used for transporting long or irregularly shaped loads such as poles, pipes, boats or structural members capable generally of sustaining themselves as beams between the supporting connections.
(r) "Security agreement" means a written agreement which reserves or creates a security interest.
(s) "Security interest" means an interest in a vehicle, manufactured home or mobile home reserved or created by agreement and which secures payment or performance of an obligation. The term includes the interest of a lessor under a lease intended as security. A security interest is "perfected" when it is valid against third parties generally, subject only to specific statutory exceptions.
(t) "Special mobile equipment" means every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including, but not limited to: ditch-digging apparatus, well-boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket loaders, tractors other than truck tractors, ditchers, leveling graders, finishing machines, motor graders, road rollers, scarifiers, earth-moving carryalls and scrapers, power shovels and draglines, and self-propelled cranes, vehicles so constructed that they exceed eight (8) feet in width and/or thirteen (13) feet six (6) inches in height, and earth-moving equipment. The term does not include house trailers, dump trucks, truck-mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached.
(u) "Nonresident" means every person who is not a resident of this state.
(v) "Current address" means a new address different from the address shown on the application or on the certificate of title. The owner shall within thirty (30) days after his address is changed from that shown on the application or on the certificate of title notify the department of the change of address in the manner prescribed by the department.
(w) "Odometer" means an instrument for measuring and recording the actual distance a motor vehicle travels while in operation; but shall not include any auxiliary instrument designed to be reset by the operator of the motor vehicle for the purpose of recording the distance traveled on trips.
(x) "Odometer reading" means the actual cumulative distance traveled disclosed on the odometer.
(y) "Odometer disclosure statement" means a statement certified by the owner of the motor vehicle to the transferee or to the department as to the odometer reading.
(z) "Mileage" means actual distance that a vehicle has traveled.
(aa) "Trailer" means every vehicle other than a "pole trailer" as defined in this chapter without motive power designed to be drawn by another vehicle and attached to the towing vehicle for the purpose of hauling goods or products. The term "trailer" shall not refer to any structure, transportable in one or more sections regardless of size, when erected on site, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein regardless of the date of manufacture.
(bb) "Salvage mobile home" or "salvage manufactured home" means a mobile home or manufactured home for which a certificate of title has been issued that an insurance company obtains from the owner as a result of paying a total loss claim resulting from collision, fire, flood, wind or other occurrence. The term "salvage mobile home" or "salvage manufactured home" does not mean or include and is not applicable to a mobile home or manufactured home that is twenty (20) years old or older.
(cc) "Salvage certificate of title" means a document issued by the department for a salvage mobile home or salvage manufactured home as defined in this chapter.
(dd) "All-terrain
vehicle" means a motor vehicle that is designed for off-road use and is not
required to have a motor vehicle privilege license. As used in this chapter,
the term "all-terrain vehicle" * * * includes utility task vehicles (UTVs),
also known as side-by-sides, but does not include electric bicycles.
SECTION 3. Section 63-21-15, Mississippi Code of 1972, is amended as follows:
63-21-15. (1) The application
for the certificate of title of a vehicle, manufactured home or mobile home in this
state shall be made by the owner to a designated agent, on the form the department * * * prescribes, and shall contain or be
accompanied by the following, if applicable:
(a) The name, driver's license number, if the owner has been issued a driver's license, current residence and mailing address of the owner;
(b) (i) If a vehicle, a description of the vehicle, including the following data, to the extent applicable: year, make, model, vehicle identification number, type of body, the number of cylinders, odometer reading at the time of application, and whether new or used; and
(ii) If a manufactured home or mobile home, a description of the manufactured home or mobile home, including the following data: year, make, model number, serial number and whether new or used;
(c) The date of purchase by applicant, the name and address of the person from whom the vehicle, manufactured home or mobile home was acquired, and the names and addresses of any lienholders in the order of their priority and the dates of their security agreements;
(d) In connection with the transfer of ownership of a manufactured home or mobile home sold by a sheriff's bill of sale, a copy of the sheriff's bill of sale;
(e) (i) An odometer disclosure statement made by the transferor of a motor vehicle. The statement shall read:
"Federal and state law requires that you state the mileage in connection with the transfer of ownership. Failure to complete or providing a false statement may result in fine and/or imprisonment.
I state that the odometer now reads __________ (no tenths) miles and to the best of my knowledge that it reflects the actual mileage of the vehicle described herein, unless one (1) of the following statements is checked:
_____ (1) I hereby certify that to the best of my knowledge the odometer reading reflects the amount of mileage in excess of its mechanical limits.
_____ (2) I hereby certify that the odometer reading is not the actual mileage. WARNING-ODOMETER DISCREPANCY!"
(ii) In connection
with the transfer of ownership of a motor vehicle, each transferor shall disclose
the mileage to the transferee in writing on the title or on the document being used
to reassign the title, which form shall be prescribed and furnished by the department * * *. This written disclosure must be signed
by the transferor and transferee, including the printed name of both parties.
Notwithstanding the requirements above, the following exemptions as to odometer disclosure shall be in effect:
1. A vehicle having
a gross vehicle weight rating of more than sixteen thousand (16,000) pounds * * *;
2. A vehicle that
is not self-propelled * * *;
3. A vehicle that
is twenty (20) years old or older * * *;
4. A vehicle sold
directly by the manufacturer to any agency of the United States in conformity with
contractual specifications * * *;
5. A transferor
of a new vehicle prior to its first transfer for purposes other than resale need
not disclose the vehicle's odometer mileage * * *; and
6. An all-terrain vehicle that does not have an odometer.
(iii) Any person who knowingly gives a false statement concerning the odometer reading on an odometer disclosure statement shall be guilty of a misdemeanor and, upon conviction, shall be subject to a fine of up to One Thousand Dollars ($1,000.00) or imprisonment of up to one (1) year, or both, at the discretion of the court. These penalties shall be cumulative, supplemental and in addition to the penalties provided by any other law; and
(f) For previously used manufactured homes and mobile homes that previously have not been titled in this state or any other state, a disclosure statement shall be made by the owner of the manufactured home or mobile home applying for the certificate of title. That statement shall read:
"I state that the previously used manufactured home or mobile home owned by me for which I am applying for a certificate of title, to the best of my knowledge:
_____ (1) Has never been declared a total loss due to flood damage, fire damage, wind damage or other damage; or
_____ (2) Has previously been declared a total loss due to:
_____ (a) Collision;
_____ (b) Flood;
_____ (c) Fire;
_____ (d) Wind;
_____ (e) Other (please describe): _______________
________________________________________________________________."
(2) The application shall be
accompanied by such evidence as the department * * * reasonably requires to identify the
vehicle, manufactured home or mobile home and to enable the department * * * to determine whether the owner is entitled
to a certificate of title and the existence or nonexistence of security interests
in the vehicle, manufactured home or mobile home and whether the applicant is liable
for a use tax as provided by Sections 27-67-1 through 27-67-33.
(3) If the application is for
a vehicle, manufactured home or mobile home purchased from a dealer, it shall contain
the name and address of any lienholder holding a security interest created or reserved
at the time of the sale and the date of his security agreement and it shall be signed
by the dealer as well as the owner. The designated agent shall promptly mail or
deliver the application to the department * * *.
(4) If the application is for a new vehicle, manufactured home or mobile home, it shall contain the certified manufacturer's statement of origin showing proper assignments to the applicant and a copy of each security interest document.
(5) Each application shall contain
or be accompanied by the certificate of a designated agent that the vehicle, manufactured
home or mobile home has been physically inspected by him and that the vehicle identification
number and descriptive data shown on the application, pursuant to the requirements
of subsection (1)(b) of this section, are correct, and also that he has identified
the person signing the application and witnessed the signature. If the application
is to receive a branded title for a vehicle for which a salvage certificate of title
has been issued, the application shall be accompanied by a sworn affidavit that
the vehicle complies with the requirements of this section, Section 63-21-39 and
the regulations promulgated by the department * * * under Section 63-21-39.
(6) (a) If the application
is for a first certificate of title on a vehicle, manufactured home or mobile home
other than a new vehicle, manufactured home or mobile home, then the application
shall conform with the requirements of this section except that in lieu of the manufacturer's
statement of origin, the application shall be accompanied by a copy of the bill
of sale of said motor vehicle, manufactured home or mobile home whereby the applicant
claims title or in lieu thereof, in the case of a motor vehicle, certified copies
of the last two (2) years' tag and tax receipts or in lieu thereof, in any case,
such other information the department * * * may reasonably require to identify the
vehicle, manufactured home or mobile home and to enable the department * * * to determine ownership of the vehicle,
manufactured home or mobile home and the existence or nonexistence of security interest
in it. If the application is for a vehicle, manufactured home or mobile home last
previously registered in another state or country, the application shall also be
accompanied by the certificate of title issued by the other state or country, if
any, properly assigned.
(b) A person may apply
for a certificate of title to a vehicle lacking proper documentation if the vehicle
is at least thirty (30) years old and the person submits a certificate of ownership
signed under penalty of perjury on a form prescribed by the department * * *.
(7) If the application is for a vehicle the owner does not intend to drive, the owner need not purchase a license tag in order to receive a certificate of title, so long as the application contains an affidavit attesting to the owner's intent that the vehicle not be operated on the highways of this state until and unless the owner applies for a license tag. Such an affidavit shall not be required in the case of an all-terrain vehicle, so long as all-terrain vehicles are not authorized to be operated on the highways or other public places of this state.
(8) Every designated agent within
this state shall, no later than the next business day after they are received by
him, forward to the department * * * by mail, postage prepaid, the originals
of all applications received by him, together with such evidence of title as may
have been delivered to him by the applicants.
(9) An application for certificate of title and information to be placed on an application for certificate of title may be transferred electronically as provided in Section 63-21-16.
(10) The department * * * shall issue a certificate of title or
any other document applied for under this chapter to the designated agent, owner
or lienholder of the motor vehicle or of the manufactured home or mobile
home, as appropriate, not more than thirty (30) days after the application and required
fee prescribed under Section 63-21-63 or Section 63-21-64 are received unless the
applicant requests expedited processing under subsection (11) of this section.
(11) (a) The department * * * shall establish an expedited processing
procedure for the receipt of applications and the issuance of certificates of title
and any other documents issued under this chapter, except a replacement certificate
of title as provided under Section 63-21-27(2), for motor vehicles and for manufactured
homes or mobile homes. Any designated agent, lienholder or owner requesting the
issuance of any such document, at his or her option, shall receive such expedited
processing upon payment of a fee in the amount of Thirty Dollars ($30.00). Such
fee shall be in addition to the fees applicable to the issuance of any such documents
under Section 63-21-63 and Section 63-21-64.
(b) When expedited title
processing is requested, the applicable fees are paid and all documents and information
necessary for the department * * * to issue the certificate of title or
other documents applied for are received by the department, then the department
shall complete processing of the application and issue the title or document applied
for within seventy-two (72) hours of the time of receipt, excluding weekends and
holidays.
SECTION 4. Section 63-21-29, Mississippi Code of 1972, is amended as follows:
63-21-29. If the * * * department is not
satisfied that there are no undisclosed security interests created before
August 9, 1968, in a previously registered vehicle, aside from an all-terrain
vehicle, or created before July 1, 1999, in a previously registered
manufactured home or mobile home, or created before July 1, 2024, in a previously
registered all-terrain vehicle, the * * * department may, in addition
to the * * *
department's options under Section 63-21-27, issue a distinctive
certificate of title of the vehicle containing the legend "This vehicle,
manufactured home or mobile home may be subject to an undisclosed lien"
and any other information the * * * department prescribes.
SECTION 5. Section 63-21-53, Mississippi Code of 1972, is amended as follows:
63-21-53. If a security interest
in a previously registered vehicle, aside from an all-terrain vehicle,
is perfected under any other applicable law of this state as of August 9, 1968,
and if a security interest in a previously registered manufactured home or
mobile home is perfected under any other applicable law of this state as of
July 1, 1999, and if a security interest in a previously registered all-terrain
vehicle is perfected under any other applicable law of this state as of July 1,
2024, the security interest continues perfected until its perfection lapses
under the law under which it was perfected. This would apply only to vehicles,
manufactured homes * * *,
mobile homes and all-terrain vehicles not required to be titled under
this chapter.
SECTION 6. Section 63-21-63, Mississippi Code of 1972, is amended as follows:
63-21-63. There shall be
paid to the department * * * for issuing and processing documents required by this
chapter, fees for motor vehicles according to the following schedule:
(a) Each application for certificate of title issued
under Section * * *
63-21-9..................................... $ 9.00
* * *
( * * *cb) Each application for replacement or corrected
certificate of title........................................ 9.00
( * * *dc) Each suspension or revocation of certificate of
title...................................................... 9.00
( * * *ed) Each notice of security interest........ 9.00
( * * *fe) Each release of security interest....... 9.00
( * * *gf) Each assignment by lienholder........... 9.00
( * * *hg) Each application for information as to the status
of the title of a vehicle...................................... 9.00
The designated agent may add the sum of One Dollar ($1.00) to each document processed for which a fee is charged to be retained as his commission for services rendered. All other fees collected shall be remitted to the department.
If more than one (1) transaction is involved in any application on a single vehicle and if supported by all required documents, the fee charged by the department and by the designated agent for processing and issuing shall be considered as only one (1) transaction.
SECTION 7. Section 63-21-67, Mississippi Code of 1972, is amended as follows:
63-21-67. The rules and
regulations promulgated by the * * * department shall
make suitable provisions for the use by an applicant of the duplicate copy of
his application for a certificate of title to serve as a permit for the
operation of the motor vehicle or the use and occupation of a manufactured home
or mobile home described in the application until the * * * department either issues the
certificate of title of such motor vehicle, manufactured home or mobile home or
refuses to issue the certificate. The * * * department and every
designated agent receiving an application for the certificate of title, when
the provisions of this chapter have been otherwise complied with, shall deliver
to the applicant the duplicate copy of his application which shall contain a
suitable permit for the purposes mentioned in this paragraph.
In the event the * * * department refuses to issue
the certificate of title, the applicant shall, immediately upon receiving
written notice from the * * * commission department that such certificate will not
be issued for the reason or reasons stated in the notice, deliver or mail to
the * * *
department by registered mail the duplicate copy of his application
containing the permit mentioned in the previous paragraph of this section and, in
the case of a vehicle, the current privilege license tag which was issued for
the vehicle. The motor vehicle, manufactured home or mobile home described in
said application shall not be operated on the highways or other public places
of this state or used or occupied after the applicant receives notice that the
certificate will not be issued unless its operation is subsequently authorized
by the * * *
department either by the issuance of a new permit or by a certificate of
title. If for any reason the said duplicate copy of the application for certificate
of title and, in the case of a vehicle, the current privilege license tag which
was issued for the vehicle in question is not received by the * * * department within ten (10)
calendar days after the * * * commission department mails written notice to the
applicant that it will not issue the certificate of title applied for, the * * * department or, at the
request of the * * * department, any state highway patrolman, sheriff
or other peace officer of this state, is authorized and empowered to require
and compel the surrender of said duplicate copy of the application for
certificate of title and, in the case of a vehicle, the said current privilege
license tag. The * * * department, after it obtains possession of said
duplicate copy of application for certificate of title and, in the case of a
vehicle, said current privilege license tag, is authorized to retain same until
it is satisfied that said applicant is entitled to receive a certificate of
title of the vehicle, manufactured home or mobile home in question.
The requirements of this section concerning privilege license tags do not apply to all-terrain vehicles not authorized to be operated on the highways or other public places of this state.
SECTION 8. Section 63-21-70, Mississippi Code of 1972, is amended as follows:
63-21-70. (1) Upon application by any legal resident of the State of Mississippi with a health condition or disability which limits or impairs the ability to effectively communicate with law enforcement, the department shall prepare and issue through the county tax collectors a special decal that is to be placed on license plates and on front left windshield corners bearing that indication for any vehicles that are registered in the applicant's name or otherwise authorized to be applied for by the applicant.
(2) The initial application shall be accompanied by the certification of a Mississippi licensed physician or Mississippi licensed psychologist who will prescribe that (a) the applicant or the applicant's child, parent or spouse has a physical or mental health condition that will impair the ability to effectively communicate with law enforcement; and (b) the physician or psychologist has determined that the applicant or the applicant's child, parent or spouse will have the communication impairment for at least five (5) years. The department shall prepare and issue to the tax collectors of the various counties, decals for placement on license plates.
(3) A person to whom the special decal is issued may retain the special decal and may renew it on the issuance of a new license plate by submitting to the county tax collector, on or before its expiration, the certification of a Mississippi licensed physician or Mississippi licensed psychologist who will prescribe that (a) the applicant or the applicant's child, parent or spouse has a physical or mental health condition that will impair the ability to effectively communicate with law enforcement; and (b) the physician or psychologist has determined that the applicant or the applicant's child, parent or spouse will have the communication impairment for at least five (5) years.
(4) Information supplied to the department or to the county tax collector is for confidential use and may not be disclosed to any person.
(5) This section does not apply to all-terrain vehicles.
SECTION 9. Section 27-31-1, Mississippi Code of 1972, is amended as follows:
27-31-1. The following shall be exempt from taxation:
(a) All cemeteries used exclusively for burial purposes.
(b) All property, real or personal, belonging to the State of Mississippi or any of its political subdivisions, except property of a municipality not being used for a proper municipal purpose and located outside the county or counties in which such municipality is located. A proper municipal purpose within the meaning of this section shall be any authorized governmental or corporate function of a municipality.
(c) All property, real or personal, owned by units of the Mississippi National Guard, or title to which is vested in trustees for the benefit of any unit of the Mississippi National Guard; provided such property is used exclusively for such unit, or for public purposes, and not for profit.
(d) All property, real or personal, belonging to any religious society, or ecclesiastical body, or any congregation thereof, or to any charitable society, or to any historical or patriotic association or society, or to any garden or pilgrimage club or association and used exclusively for such society or association and not for profit; not exceeding, however, the amount of land which such association or society may own as provided in Section 79-11-33. All property, real or personal, belonging to any foundation organized as a nonprofit corporation that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and that receives, invests and administers private support for a state-supported institution of higher learning, a public community college or junior college located in the State of Mississippi or a nonprofit private university or college located in the State of Mississippi, as the case may be. For the sole purpose of applying the preceding sentence, all property, real or personal, belonging to an entity that is wholly owned by and controlled by such a foundation shall be treated as belonging to the foundation. All property, real or personal, belonging to any rural waterworks system or rural sewage disposal system incorporated under the provisions of Section 79-11-1. All property, real or personal, belonging to any college or institution for the education of youths, used directly and exclusively for such purposes, provided that no such college or institution for the education of youths shall have exempt from taxation more than six hundred forty (640) acres of land; provided, however, this exemption shall not apply to commercial schools and colleges or trade institutions or schools where the profits of same inure to individuals, associations or corporations. All property, real or personal, belonging to an individual, institution or corporation and used for the operation of a grammar school, junior high school, high school or military school. All property, real or personal, owned and occupied by a fraternal and benevolent organization, when used by such organization, and from which no rentals or other profits accrue to the organization, but any part rented or from which revenue is received shall be taxed.
(e) All property, real
or personal, held and occupied by trustees of public schools, and school lands of
the respective townships for the use of public schools, and all property kept in
storage for the convenience and benefit of the State of Mississippi in warehouses
owned or leased by the State of Mississippi, wherein said property is to be sold
by the Alcoholic Beverage Control Division of the Department of Revenue * * *.
(f) All property, real or personal, whether belonging to religious or charitable or benevolent organizations, which is used for hospital purposes, and nurses' homes where a part thereof, and which maintain one or more charity wards that are for charity patients, and where all the income from said hospitals and nurses' homes is used entirely for the purposes thereof and no part of the same for profit. All property, real or personal, belonging to a federally qualified health center where all the income from such center is used entirely for the purposes thereof and no part of the same for profit.
(g) The wearing apparel of every person; and also jewelry and watches kept by the owner for personal use to the extent of One Hundred Dollars ($100.00) in value for each owner.
(h) Provisions on hand for family consumption.
(i) All farm products grown in this state for a period of two (2) years after they are harvested, when in the possession of or the title to which is in the producer, except the tax of one-fifth of one percent (1/5 of 1%) per pound on lint cotton now levied by the Board of Commissioners of the Mississippi Levee District; and lint cotton for five (5) years, and cottonseed, soybeans, oats, rice and wheat for one (1) year regardless of ownership.
(j) All guns and pistols kept by the owner for private use.
(k) All poultry in the hands of the producer.
(l) Household furniture, including all articles kept in the home by the owner for his own personal or family use; but this shall not apply to hotels, rooming houses or rented or leased apartments.
(m) All cattle and oxen.
(n) All sheep, goats and hogs.
(o) All horses, mules and asses.
(p) Farming tools, implements and machinery, when used exclusively in the cultivation or harvesting of crops or timber.
(q) All property of agricultural and mechanical associations and fairs used for promoting their objects, and where no part of the proceeds is used for profit.
(r) The libraries of all persons.
(s) All pictures and works of art, not kept for or offered for sale as merchandise.
(t) The tools of any mechanic necessary for carrying on his trade.
(u) All state, county, municipal, levee, drainage and all school bonds or other governmental obligations, and all bonds and/or evidences of debts issued by any church or church organization in this state, and all notes and evidences of indebtedness which bear a rate of interest not greater than the maximum rate per annum applicable under the law; and all money loaned at a rate of interest not exceeding the maximum rate per annum applicable under the law; and all stock in or bonds of foreign corporations or associations shall be exempt from all ad valorem taxes.
(v) All lands and other property situated or located between the Mississippi River and the levee shall be exempt from the payment of any and all road taxes levied or assessed under any road laws of this state.
(w) Any and all money on deposit in either national banks, state banks or trust companies, on open account, savings account or time deposit.
(x) All wagons, carts, drays, carriages and other horse-drawn vehicles, kept for the use of the owner.
(y) (i) Boats, seines and fishing equipment used in fishing and shrimping operations and in the taking or catching of oysters.
(ii) All towboats, tugboats and barges documented under the laws of the United States, except watercraft of every kind and character used in connection with gaming operations.
(z) (i) All materials used in the construction and/or conversion of vessels in this state;
(ii) Vessels while under construction and/or conversion;
(iii) Vessels while in the possession of the manufacturer, builder or converter, for a period of twelve (12) months after completion of construction and/or conversion; however, the twelve-month limitation shall not apply to:
1. Vessels used for the exploration for, or production of, oil, gas and other minerals offshore outside the boundaries of this state; or
2. Vessels that were used for the exploration for, or production of, oil, gas and other minerals that are converted to a new service for use outside the boundaries of this state;
(iv) 1. In order for a vessel described in subparagraph (iii) of this paragraph (z) to be exempt for a period of more than twelve (12) months, the vessel must:
a. Be operating or operable, generating or capable of generating its own power or connected to some other power source, and not removed from the service or use for which manufactured or to which converted; and
b. The manufacturer, builder, converter or other entity possessing the vessel must be in compliance with any lease or other agreement with any applicable port authority or other entity regarding the vessel and in compliance with all applicable tax laws of this state and applicable federal tax laws.
2. A vessel exempt from taxation under subparagraph (iii) of this paragraph (z) may not be exempt for a period of more than three (3) years unless the board of supervisors of the county and/or governing authorities of the municipality, as the case may be, in which the vessel would otherwise be taxable adopts a resolution or ordinance authorizing the extension of the exemption and setting a maximum period for the exemption.
(v) As used in this paragraph (z), the term "vessel" includes ships, offshore drilling equipment, dry docks, boats and barges, except watercraft of every kind and character used in connection with gaming operations.
(aa) Sixty-six and two-thirds percent (66-2/3%) of nuclear fuel and reprocessed, recycled or residual nuclear fuel by-products, fissionable or otherwise, used or to be used in generation of electricity by persons defined as public utilities in Section 77-3-3.
(bb) All growing nursery stock.
(cc) A semitrailer used in interstate commerce.
(dd) All property, real or personal, used exclusively for the housing of and provision of services to elderly persons, disabled persons, mentally impaired persons or as a nursing home, which is owned, operated and managed by a not-for-profit corporation, qualified under Section 501(c)(3) of the Internal Revenue Code, whose membership or governing body is appointed or confirmed by a religious society or ecclesiastical body or any congregation thereof.
(ee) All vessels while in the hands of bona fide dealers as merchandise and which are not being operated upon the waters of this state shall be exempt from ad valorem taxes. As used in this paragraph, the terms "vessel" and "waters of this state" shall have the meaning ascribed to such terms in Section 59-21-3.
(ff) All property, real or personal, owned by a nonprofit organization that: (i) is qualified as tax exempt under Section 501(c)(4) of the Internal Revenue Code of 1986, as amended; (ii) assists in the implementation of the national contingency plan or area contingency plan, and which is created in response to the requirements of Title IV, Subtitle B of the Oil Pollution Act of 1990, Public Law 101-380; (iii) engages primarily in programs to contain, clean up and otherwise mitigate spills of oil or other substances occurring in the United States coastal or tidal waters; and (iv) is used for the purposes of the organization.
(gg) If a municipality changes its boundaries so as to include within the boundaries of such municipality the project site of any project as defined in Section 57-75-5(f)(iv)1, Section 57-75-5(f)(xxi) or Section 57-75-5(f)(xxviii) or Section 57-75-5(f)(xxix), all real and personal property located on the project site within the boundaries of such municipality that is owned by a business enterprise operating such project, shall be exempt from ad valorem taxation for a period of time not to exceed thirty (30) years upon receiving approval for such exemption by the Mississippi Major Economic Impact Authority. The provisions of this paragraph shall not be construed to authorize a breach of any agreement entered into pursuant to Section 21-1-59.
(hh) All leases, lease contracts or lease agreements (including, but not limited to, subleases, sublease contracts and sublease agreements), and leaseholds or leasehold interests (including, but not limited to, subleaseholds and subleasehold interests), of or with respect to any and all property (real, personal or mixed) constituting all or any part of a facility for the manufacture, production, generation, transmission and/or distribution of electricity, and any real property related thereto, shall be exempt from ad valorem taxation during the period as the United States is both the title owner of the property and a sublessee of or with respect to the property; however, the exemption authorized by this paragraph (hh) shall not apply to any entity to whom the United States sub-subleases its interest in the property nor to any entity to whom the United States assigns its sublease interest in the property. As used in this paragraph, the term "United States" includes an agency or instrumentality of the United States of America. This paragraph (hh) shall apply to all assessments for ad valorem taxation for the 2003 calendar year and each calendar year thereafter.
(ii) All property, real, personal or mixed, including fixtures and leaseholds, used by Mississippi nonprofit entities qualified, on or before January 1, 2005, under Section 501(c)(3) of the Internal Revenue Code to provide support and operate technology incubators for research and development start-up companies, telecommunication startup companies and/or other technology startup companies, utilizing technology spun-off from research and development activities of the public colleges and universities of this state, State of Mississippi governmental research or development activities resulting therefrom located within the State of Mississippi.
(jj) All property, real, personal or mixed, including fixtures and leaseholds, of start-up companies (as described in paragraph (ii) of this section) for the period of time, not to exceed five (5) years, that the startup company remains a tenant of a technology incubator (as described in paragraph (ii) of this section).
(kk) All leases, lease
contracts or lease agreements (including, but not limited to, subleases, sublease
contracts and sublease agreements), and leaseholds or leasehold interests, of or
with respect to any and all property (real, personal or mixed) constituting all
or any part of an auxiliary facility, and any real property related thereto, constructed
or renovated pursuant to Section 37-101-41 * * *.
(ll) Equipment brought into the state temporarily for use during a disaster response period as provided in Sections 27-113-1 through 27-113-9 and subsequently removed from the state on or before the end of the disaster response period as defined in Section 27-113-5.
(mm) For any lease or contractual arrangement to which the Department of Finance and Administration and a nonprofit corporation are a party to as provided in Section 39-25-1(5), the nonprofit corporation shall, along with the possessory and leasehold interests and/or real and personal property of the corporation, be exempt from all ad valorem taxation, including, but not limited to, school, city and county ad valorem taxes, for the term or period of time stated in the lease or contractual arrangement.
(nn) All property, real or personal, that is owned, operated and managed by a not-for-profit corporation qualified under Section 501(c)(3) of the Internal Revenue Code, and used to provide, free of charge, (i) a practice facility for a public school district swim team, and (ii) a facility for another not-for-profit organization as defined under Section 501(c)(3) of the Internal Revenue Code to conduct water safety and lifeguard training programs. This section shall not apply to real or personal property owned by a country club, tennis club with a pool, or any club requiring stock ownership for membership.
(oo) Any all-terrain vehicle, as defined in Section 63-21-5, when held by a retailer on a consignment or floor plan basis.
SECTION 10. Sections 1 through 8 of this act shall take effect and be in force from and after July 1, 2024, and Section 9 of this act shall take effect and be in force from and after January 1, 2025, and this act shall stand repealed on June 30, 2024.
