MISSISSIPPI CODE OF 1972
As Amended

SEC. 25-3-15. Additions to assessed valuation for fixing supervisors' salaries in certain counties.

It is hereby further provided that, in any county of the state having producing oil wells, the total valuation of such oil produced, as reported by the state tax commission for the last preceding calendar year, may be combined with the total assessed valuation of said county in computing its category for the purpose of fixing the salary of the members of the board of supervisors of said county; provided that in any county wherein twenty-five percent or more of the real property of the county is owned by an agency of the federal government, and consequently exempt from ad valorem taxes, the salary of the members of the board of supervisors in each such county shall be that established by the next highest rate from that determined by the total assessed value of the property of the county.

SOURCES: Codes, 1942, Sec. 4166-03; Laws, 1970, ch. 318, Sec. 3, eff from and after July 1, 1970.

 1997 Amendment:

 SECTION 12. Section 25-3-15, Mississippi Code of 1972, is amended as follows:

 25-3-15. It is hereby further provided that, in any county of the state having producing oil or gas wells, the total valuation of such oil or gas produced, as reported by the State Tax Commission for the last preceding calendar year, may be combined with the total assessed valuation of said county in computing its category for the purpose of fixing the salary of the members of the board of supervisors of said county; provided that in any county wherein twenty-five percent (25%) or more of the real property of the county is owned by an agency of the federal government, and consequently exempt from ad valorem taxes, the salary of the members of the board of supervisors in each such county shall be that established by the next highest rate from that determined by the total assessed value of the property of the county.

SOURCES: 1997 Laws, Chapter 570, Sec. 12, SB2219.

Note:  1997 Laws,Chapter 570, Sec. 13, state as follows:

SECTION 13. The Attorney General of the State of Mississippi is hereby directed to submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.

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