MS SB2097

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, 2012, 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, conditioned on continued verifiable production.

Does not affect any tax claims, assessments, appeals, suits, or collection actions for taxes accrued before the act's effective date.