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• Upon certification by the Department of Revenue, the local governing authorities, at their discretion, may grant the exemption. • The local governing authorities, after receipt of the certificate by the Department of Revenue, may enter a final board order declaring such property to be exempted and the date when the exemption begins and expires. Upon proper recording, one (1) copy of the final board order shall be filed with the Department of Revenue. For further information and application formats, contact the following: Bureau of Exemptions & Public Utilities Department of Revenue P. O. Box 960 Jackson, MS 39215 Telephone: 601-923-7634 Fax: 601-923-7637 Glossary of Selected Terms Related to Industrial Tax Exemptions Manufacturing Business Processing Business Distribution Business Research and Development Business Warehousing Business A business where tangible personal property is produced or assembled. An establishment engaged in services such as manufacturing-related, computer-related, communications-related, energy-related, or transportation-related services, but the term “processing facility” does not include an establishment where retail merchandise or retail services are sold directly to retail customers. A business where shipments of tangible personal property is processed for delivery to customers, but “distribution” does not include a business which operates as a location where retail sales of tangible personal property are made directly to retail customers. A business engaged in laboratory, scientific, or experimental testing and development related to new products, new uses for existing products, or improving existing products; but research and development does not include any business engaged in efficiency surveys, management studies, consumer surveys, economic surveys, advertising, promotion, or research in connection with literary, historical or similar projects. A business primarily engaged in the storage of tangible personal 108
property. The term “warehousing business” does not include any establishment which operates as a location where retail sales of tangible personal property are made to retail customers. Telecommunications Enterprises Entities engaged in the creation, display, management, storage, processing, transmission or distribution for compensation of images, text, voice, video or data by wire or by wireless means, or entities engaged in the construction, design, development, manufacture, maintenance or distribution for compensation of devices, products, software or structures used in the above activities. Companies organized to do business as commercial broadcast radio stations, television stations or news organizations primarily serving in-state markets shall not be included within the definition of the term “telecommunications enterprises.” Free Port Warehouses 13 State law currently offer eligible warehouses, public or private, a license to operate as a free port warehouse and be exempted from all ad valorem taxes subject to the following: • Personal property which is consigned or transferred to such warehouse for storage in transit to a final destination outside Mississippi may be exempt, subject to the discretion of the governing authorities over the jurisdiction (city or county) in which the warehouse or storage facility is located. • Caves or cavities in the earth, whether natural or artificial, do not quality under the Free Port Warehouse definition. • Licenses shall be issued by the local governing authorities. • Such personal property shall not be deprived of exemption because while in a warehouse, the property is bound, divided, broken in bulk, labeled, relabeled or repackaged. • Certain required annual inventory reports shall be filed with the county tax assessor. For further information and application contact your local county tax assessor/collector. 1 Code, §§ 27-35-1 through 27-35-167. 2 Const., § 112. 3 Code, § 27-39-317. 4 Ibid. 5 Code, § 19-11-7. 6 Code, § 27-35-55 et seq. 7 Code, § 27-39-317(c). 8 Code, § 27-39-317. 109
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County Government in Mississippi Fi
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© 2015. All rights reserved. No pa
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Technical assistance is provided on
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CONTRIBUTORS Michael T. Allen found
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University. Gallardo is interested
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director and eventually county admi
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CONTENTS Chapter 1: Historical and
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County Road System Map and Register
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Transfer of Surplus Funds .........
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Major Steps in the Process for Issu
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Conclusion ........................
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Brownfield Assessment Grant .......
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CHAPTER 1 THE HISTORICAL AND CONSTI
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odies vary, “board of commissione
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escaped being named Washington by a
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county offices throughout the state
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CHAPTER 2 USING THE MISSISSIPPI COD
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Using the Internet You can also fin
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Qualifications The Constitution 10
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REMOVAL FROM OFFICE As is the case
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absent or disabled, the board may e
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addition to the “public notice of
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the purpose of offering county owne
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preservation and disposition of cou
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With regard to justice courts, the
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POWERS REGARDING ARTS, RECREATION,
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POWERS REGARDING INDUSTRIAL DEVELOP
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40 Code, § 25-3-13. 41 Code, § 25
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143 Code, § 19-5-43. 144 Code, §
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CHAPTER 4 THE DISTRICT AND UNIT SYS
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Job Descriptions Written job descri
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Four-Year Road Plan 5 Each member o
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comply. Violations of any order of
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9 Code, §§ 19-2-11 and 19-2-12. 1
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• “Meeting” is any gathering
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Open Meetings Cases Case No. M-15-0
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• Public body must give notice to
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certain discovery in the course of
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“Relative” is the public servan
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THE COMPLAINT PROCEDURE FOR THE MIS
Page 81 and 82: In the event a public servant does
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Page 87 and 88: 14-036-E A towing service owned by
Page 89 and 90: payments, and the corporation recei
Page 91 and 92: Circuit Clerks her position to bene
Page 93 and 94: CHAPTER 6 OTHER MAJOR COUNTY OFFICI
Page 95 and 96: shall forward the fee and all neces
Page 97 and 98: (iii) (iv) (v) (vi) Death caused by
Page 99 and 100: e given three (3) months from the d
Page 101 and 102: Another log that must be kept by th
Page 103 and 104: The assessor and tax collector must
Page 105 and 106: appoint the chancery clerk to serve
Page 107 and 108: whose bids have been accepted by th
Page 109 and 110: of personnel engaged in the work of
Page 111 and 112: 90 Code, § 19-4-7. 91 Ibid. 92 Ibi
Page 113 and 114: BUDGETING 1 A budget is a plan of a
Page 115 and 116: Budget Calendar Date May Board Meet
Page 117 and 118: The clerk of the board of superviso
Page 119 and 120: until there is sufficient money in
Page 121 and 122: and for the recovery of the value o
Page 123 and 124: Therefore, all agricultural propert
Page 125 and 126: True value is defined in Code, § 2
Page 127 and 128: • For roads and bridges, as autho
Page 129 and 130: The board also has the authority to
Page 131: • Research facilities; • Corpor
Page 135 and 136: CHAPTER 9 PURCHASING W. Edward Smit
Page 137 and 138: The inventory control clerk must pe
Page 139 and 140: authority” shall not include econ
Page 141 and 142: method of information distribution
Page 143 and 144: contract, including a description o
Page 145 and 146: governing authority boards taking o
Page 147 and 148: Change Orders to Construction Contr
Page 149 and 150: (2) No individual member, officer,
Page 151 and 152: TYPES OF COUNTY BONDS AND DEBT Most
Page 153 and 154: Regional Economic Development Act B
Page 155 and 156: from the federal government to the
Page 157 and 158: notes. Three-fifths (3/5) of the qu
Page 159 and 160: 1. The governing authority, which w
Page 161 and 162: (examples of private parties for th
Page 163 and 164: amount of bonds proposed to be issu
Page 165 and 166: 12. Post-Closing County officials s
Page 167 and 168: 39. Pollution control facilities (C
Page 169 and 170: 15. Code, §§ 31-13-1 through 31-1
Page 171 and 172: counsel's approving opinion is prin
Page 173 and 174: Paying Agent A bank or other instit
Page 175 and 176: CHAPTER 11 PERSONNEL ADMINISTRATION
Page 177 and 178: is violated, there should be specif
Page 179 and 180: the payment of a judgment or other
Page 181 and 182: consecutive days, and no overtime c
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Fourteenth Amendments establish cer
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18 15 U.S.C. § 1674(a). 19 Code,
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BASICS OF RECORDS MANAGEMENT Of cou
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months after the action is settled.
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11 Common examples include certain
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The fourth step is to re-evaluate o
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Economic and social indicators must
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encompassed by the plan may be the
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Subdivision Regulations Subdivision
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CHAPTER 14 MUNICIPAL BOUNDARY EXPAN
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“all parties interested in, affec
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The Court refused to reading into t
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Though a dissenting opinion like th
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• one square mile of territory;
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• whether incorporation affects a
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Appeal The same rules apply to anne
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Post Combination Operation After th
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ADDENDUM I. Overview of Annexation
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d) Financial plan and department re
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H. Need for Zoning and Overall Plan
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Enjoy the Benefits of Proximity to
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D. The Petition - Legal Requirement
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2. Extension of Public Facilities a
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I. Past Performance 1. Time Frame f
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3. Motion for Expedited Appeal 4. O
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publication must be at least 30 day
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CHAPTER 15 THE ELECTORAL PROCESS W.
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The date for the first primary elec
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CONDUCT OF ELECTION The polls are r
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When the votes have been completely
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CHAPTER 16 THE COURT SYSTEM James L
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Municipal Courts are very important
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The Chancery Court handles equity c
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The clerks keep and maintain offici
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upon the viewpoint of the person in
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CHAPTER 17 COMMUNITY ECONOMIC DEVEL
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Regardless of the definition used,
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shown in table 2, each approach has
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prosper in it. This of course is ea
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Recruiting external industries to t
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equiring technical assistance the l
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Hatcher, William, Matt Oyer, and Ro
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EPA must designate areas as meeting
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GREENHOUSE GAS AND CLIMATE CHANGE G
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important roles that federal and st
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• A full environmental assessment
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those of the similar MDEQ program.
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23). This fund may receive monies f
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in small commercial buildings, rest
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Lamar, Madison and Rankin and any o
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Rubbish (Class I & II) Rubbish is n
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waste. 40 C.F.R. § 260 contains al
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areas, and improve planning and man
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guidelines, the EPA developed progr
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APPENDIX A ANNUAL AGENDA FOR MEETIN
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Amend budget as necessary. Code, §
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Last month to make certain repairs
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Receive tax assessor/collector’s
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Receive tax assessor/collector’s
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formula designated by the legislatu
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APPENDIX C SELECTED INFORMATION ON
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County 2013 Population 2 Beat/Uni
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APPENDIX D THE MISSISSIPPI ASSOCIAT
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ORGANIZATION MAS is governed by fiv
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APPENDIX E MISSISSIPPI ASSOCIATION
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APPENDIX G THE CENTER FOR GOVERNMEN
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• Assist the Office of the Secret
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Copyright 2015 by Mississippi State
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