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Bill > HB862


MS HB862

MS HB862
Ad valorem tax; revise penalty for failure of public service corporations to render schedules of property to Department of Revenue for assessment purposes.


summary

Introduced
02/14/2020
In Committee
05/11/2020
Crossed Over
03/09/2020
Passed
Dead
06/09/2020

Introduced Session

2020 Regular Session

Bill Summary

An Act To Amend Section 27-35-305, Mississippi Code Of 1972, To Revise The Penalty For Failure Of A Railroad Or Other Public Service Corporation To Render Schedules Of Property With The Department Of Revenue For Ad Valorem Tax Assessment Purposes As Required By Law; And For Related Purposes.

AI Summary

This bill revises the penalty for failure of a railroad or other public service corporation to render schedules of property to the Department of Revenue for ad valorem tax assessment purposes. Specifically, the bill changes the penalty from up to 10% of the assessment to a fixed 10% of the assessment, and replaces references to the "State Tax Commission" with the "Department of Revenue." The bill takes effect on July 1, 2020.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Died In Committee (on 06/09/2020)

bill text


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