MS SB2914

Amends Section 27-51-41 of Mississippi Code to exempt one motor vehicle owned by a disabled American veteran from ad valorem taxation, regardless of which license plate or tag is issued to the veteran.

Extends the same exemption to one motor vehicle owned by the surviving spouse of a deceased disabled American veteran, provided the spouse is entitled to purchase a distinctive license plate under Section 27-19-53.

Clarifies that the ad valorem tax exemption applies to disabled American veterans and their spouses without requiring them to display a specific distinctive license tag.

Takes effect on July 1, 2013.