MS HB65

Eliminates school boards' authority to increase ad valorem taxes for school district purposes without voter approval through a referendum, regardless of millage rate.

Requires school boards to call a referendum whenever the millage rate necessary to generate requested tax revenue exceeds the rate currently being levied for the fiscal year.

Removes previous exemptions that allowed tax increases up to 7% without a referendum when millage rates remained at or below 55 mills.

Requires school boards to advertise their intention to request an election on tax increases and hold a public meeting before adopting an order requesting the election.

Effective date: July 1, 2014.