As Amended
SEC. 27-39-205. Procedures prerequisite to increasing certain certified tax rates; form and content of public notice; hearings.
(1) No tax rate in excess of the certified tax rate may be levied under Sections 21-33-45, 27-39-307, 27-39-317 and 27-39-320 until a resolution has been approved by the governing body of the taxing entity in accordance with the following procedure:
(a) The taxing entity shall advertise its intent to exceed the certified tax rate in a newspaper of general circulation in the county, except that a taxing entity collecting taxes in more than one (1) county may make the advertisement required under this section by publication in the county where the taxing entity's principal place of business is located. The advertisement shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The advertisement may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. It is the intent of the Legislature that the advertisement appear in a newspaper that is published at least five (5) days a week, unless the only newspaper in the county is published less than five (5) days a week. It is further the intent of the Legislature that the newspaper selected be one of general interest and readership in the community, and not one of limited subject matter. The advertisement shall be run once each week for the two (2) weeks preceding the adoption of the final budget. The advertisement shall state that the taxing entity will meet on a certain day, time and place fixed in the advertisement, which shall be not less than seven (7) days after the day the first advertisement is published, for the purpose of hearing comments regarding any proposed increase and to explain the reasons for the proposed increase. The meeting on the proposed increase may coincide with the hearing on the proposed budget of the taxing entity.
(b) The form and content of the notice shall be as follows:
"NOTICE OF TAX INCREASE
The (name of the taxing entity) has proposed to increase its property tax revenue on all classes of property described in Section 112, Mississippi Constitution of 1890, by (percentage of increase of all classes showing the exact amount of percentage of increase for each class) percent, and to (increase/decrease) its total budget by (percentage of increase/decrease) percent.
All concerned citizens are invited to attend a public hearing on the tax increase to be held on (date and time) at (meeting place)."
(c) The State Tax Commission shall adopt rules governing the joint use of one (1) advertisement under this section or Section 27-39-203 of this article by two (2) or more taxing entities and may, upon petition by any taxing entity, authorize either (i) the use of weekly newspapers in counties having both daily and weekly newspapers where the weekly newspaper would provide equal or greater notice to the taxpayer, or (ii) the use of a State Tax Commission-approved direct notice to each taxpayer if the cost of the advertisement would cause undue hardship and the direct notice is different and separate from that provided for in subsection (2).
(2) The governing body of the taxing entity, after the hearing has been held in accordance with the above procedures, may adopt a resolution levying a tax rate on classes of property designated by Section 112, Mississippi Constitution of 1890, in excess of the certified tax rate. If the resolution adopting the tax rate is not adopted on the day of the public hearing, the scheduled time and place for consideration and adoption of the resolution shall be announced at the public hearing. If the resolution is to be considered at a day and time that is more than two (2) weeks after the public hearing, the governing body shall advertise the date of the proposed adoption of the resolution in the same manner as provided under subsection (1).
(3) All hearings shall be open to the public. The governing body of the taxing entity shall permit all interested parties desiring to be heard an opportunity to present oral testimony within reasonable time limits.
(4) Each taxing entity shall notify the county or municipal governing body of the date, time and place of its public hearing. No taxing entity may schedule its hearing at the same time as another overlapping taxing entity in the same county, but all taxing entities in which the power to set tax levies is vested in the same governing authority may consolidate the required hearings into one (1) hearing. The county or municipal governing body shall resolve any conflicts in hearing dates and times after consultation with each affected taxing entity.
SOURCES: Laws, 1994, ch. 414, Sec. 3; 1995, ch. 481, Sec. 2, eff from and after July 1, 1995