MS SB2303

Increases the maximum annual property tax levy for municipalities from an unspecified amount to four mills for parks, playgrounds, and recreational purposes.

Authorizes governing authorities of any municipality, including those operating under special charters with park commissions, to levy this tax.

Restricts collected funds to be used exclusively for constructing, supporting, and maintaining parks and playgrounds, and for recreational purposes.

Takes effect July 1, 2010.