Mississippi 2023 Regular Session

Mississippi House Bill HB217

Introduced
1/4/23  
Refer
1/4/23  
Engrossed
2/1/23  
Refer
2/13/23  

Caption

Taxes levied by commissioners of master water management districts; remove requirement that boards of supervisors must implement.

Impact

The implications of HB 217 are significant for local governance and funding of water management efforts. By eliminating the mandatory involvement of county boards, it shifts the authority for tax assessments more directly into the hands of district commissioners. This could potentially lead to increased efficiency in managing water resources and responding to local needs, as districts can make timely assessments without waiting for county boards. However, it might also raise concerns about oversight and accountability, as local elected officials traditionally play a role in taxation decisions.

Summary

House Bill 217 aims to amend existing sections of the Mississippi Code related to master water management districts. Specifically, it removes the requirement for county boards of supervisors to impose a tax assessment as levied by the commissioners of these districts. This legislative change is intended to streamline the tax levying process, granting greater autonomy to the commissioners of master water management districts when assessing taxes based on the benefits accruing to the land. The bill specifies that assessments should be made uniformly per acre or per lot, based on the land's designation and its benefits received.

Sentiment

The sentiment around HB 217 appears to be mixed, with advocates arguing that the bill promotes efficiency and better management of water resources. Supporters believe that local commissioners are better positioned to assess and levy taxes effectively based on immediate regional needs. Conversely, there may be apprehensions from some stakeholders about reducing local control over tax matters, fearing that such a shift could make communities vulnerable to mismanagement or unequal assessments.

Contention

Debate on HB 217 raises fundamental questions about local versus centralized control in tax assessment practices. Critics of the bill may argue that it diminishes the role of county supervisors in overseeing tax levies, potentially leading to inequitable tax burdens on landowners within the water management districts. Furthermore, concerns regarding transparency and fairness in how tax assessments are conducted could emerge, as the bill empowers district commissioners to make assessments without the traditional checks and balances from county oversight.

Companion Bills

No companion bills found.

Previously Filed As

MS HB1561

Ad valorem taxation; revise types of new enterprises eligible for tax exemption.

MS HB1098

Fire protection districts; prohibit charging of fees when board of supervisors has levied special tax for.

MS SB2036

Water resource districts, water resource boards, assessment procedures and requirements, and drains.

MS HB904

Tombigbee River Valley Water Management District; authorize to transfer Kemper Lake to Kemper County Board of Supervisors.

MS HB1159

Pat Harrison Waterway District; authorize municipalities to join.

MS SB2526

Pat Harrison Waterway District; authorize municipalities to join.

MS HB1803

Kemper County; authorize board of supervisors to expand scope of gas district to become a county utility district.

MS SB3141

Kemper County; authorize board of supervisors to expand scope of authority of Gas District to become county utility district.

MS HB2438

Board of supervisors; powers; water

MS H1169

Water Management Districts

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