MS SB2231

Exempts 25% of the assessed value of existing egg houses, pullet houses, and broiler houses from ad valorem taxation for 10 years, effective January 1, 2011, conditioned on continued verifiable production.

Exempts 25% of the assessed value of new egg houses, pullet houses, and broiler houses from ad valorem taxation for 10 years from the date production begins, effective January 1, 2011, conditioned on continued verifiable production.

Does not affect or defeat any tax claims, assessments, appeals, or suits for taxes due or accrued before the act's effective date, and preserves all existing ad valorem tax laws for collection and enforcement of prior taxes.