Mississippi Senate Bill SB2854

Mississippi 2024 Regular Session

• Introduced: 2/19/24
• Refer: 2/19/24
• Failed: 3/5/24

Caption

Interlocal agreements; require county tax collector as party to certain agreements.

Impact

The introduction of SB2854 reflects a significant shift in how municipalities and counties can operate in terms of tax collection and property management. By necessitating the inclusion of the county tax collector in these agreements, the bill seeks to eliminate ambiguities and potential legal disputes arising from tax and property management between local entities. This change aims to solidify the legal frameworks guiding tax collection while improving revenue recovery for local governments at a time when fiscal responsibilities are becoming increasingly complex.

Summary

Senate Bill 2854 proposes an amendment to Section 17-13-9 of the Mississippi Code of 1972, mandating the involvement of the county tax collector in specific interlocal agreements between municipalities and counties. This bill aims to streamline the processes regarding the sale of properties due to tax nonpayment and ensures the efficient handling of such properties. Specifically, it outlines that the county tax collector will serve as a party to any agreements concerning the collection of taxes, thereby centralizing authority and responsibility in the tax collection process.

Contention

Despite its practical implications, SB2854 may face contention from smaller municipalities that might view this mandate as an overreach or unnecessary complication of their autonomous operations concerning local tax matters. Critics may argue that the requirement could limit flexibility in local governance and impede the municipalities' ability to manage their tax affairs independently. Conversely, proponents of the bill contend that such a requirement could enhance transparency and accountability in local government dealings, ultimately benefiting the communities.