Bill Text: MS SB2952 | 2017 | Regular Session | Introduced

Mississippi Senate Bill 2952 (Prior Session Legislation)

Introduced

Bill Title: Airport Authorities Law; certain airport property is exempt from ad valorem tax only if it is used for aeronautical purposes.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Failed) 2017-02-22 - Died In Committee [SB2952 Detail]

Download: Mississippi-2017-SB2952-Introduced.html

MISSISSIPPI LEGISLATURE

2017 Regular Session

To: Finance

By: Senator(s) Harkins, Kirby

Senate Bill 2952

AN ACT TO AMEND SECTION 61-3-21, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT CERTAIN STRUCTURES, IMPROVEMENTS OR FACILITIES ERECTED ON THE PROPERTY OF AIRPORTS OR AIR NAVIGATION FACILITIES ESTABLISHED UNDER THE AIRPORT AUTHORITIES LAW SHALL BE EXEMPT FROM AD VALOREM TAXES ONLY IF THE CURRENT, PRIMARY USE OF SUCH STRUCTURES, IMPROVEMENTS AND FACILITIES BEAR A REAL, SUBSTANTIAL AND DIRECT RELATION TO THE TAKING OFF OF AIRCRAFT OR OTHER AERONAUTICAL PURPOSES; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 61-3-21, Mississippi Code of 1972, is amended as follows:

61-3-21. (1) In connection with the operation of an airport or air navigation facility owned or controlled by an authority, the authority may enter into contracts, leases and other arrangements for terms not to exceed fifty (50) years with any persons:

(a) Granting the privilege of using or improving the airport or air navigation facility or any portion or facility thereof or space therein for commercial purposes;

(b) Conferring the privilege of supplying goods, commodities, things, services or facilities at the airport or air navigation facility; and

In each case the authority may establish the terms and conditions and fix the charges, rentals or fees for the privileges or services, which shall be reasonable and uniform for the same class of privilege or service and which shall be established with due regard to the property and improvements used and the expenses of operation to the authority. In no case shall the public be deprived of its rightful, equal and uniform use of the airport, air navigation facility or portion or facility * * *~~thereof~~ of the airport or air navigation facility.

(2) Except as may be limited by the terms and conditions of any grant, loan or agreement authorized by Section 61-3-25, * * *~~Mississippi Code of 1972,~~ an authority may, by contract, lease or other arrangements, upon a consideration fixed by it, grant to any qualified person for a term not to exceed fifty (50) years, the privilege of operating, as agent of the authority or otherwise, any airport owned or controlled by the authority * * *.; however, no person shall be granted any authority to operate an airport other than as a public airport or to enter into any contracts, leases or other arrangements in connection with the operation of the airport which the authority might not have undertaken under subsection (1) of this section.

(3) All contracts, leases and other arrangements entered into * * * ~~pursuant to~~under this section are deemed to serve a public and governmental purpose as a matter of public necessity; therefore, all such contracts, leases, and other arrangements and all structures, improvements and other facilities erected, installed, constructed or located in connection * * *~~therewith with~~ with such contracts, leases and other arrangements on an airport or air navigation facility owned or controlled by an authority, or any portion of facility * * * ~~thereof~~ of an airport or air navigation facility or space * * * ~~therein~~in such structures, improvements or facilities, shall be * * * ~~free and~~ exempt from ad valorem taxes on real property and personal property for so long as may otherwise be lawful * * *, if the current, primary use of such structures, improvements and facilities bear a real, substantial and direct relation to the taking off of aircraft or other aeronautical purposes, including, but not limited to, the manufacturing or maintenance of aircraft or component parts of aircraft, shipping or transporting freight by aircraft at the airport, or providing transportation to airline passengers.