MS SB2623

Amends Section 11-46-9 of Mississippi Code to clarify that governmental entities and employees are immune from liability for claims arising from the exercise, performance, or failure to exercise or perform discretionary acts, functions, or duties, whether or not discretion is abused.

Expands governmental immunity to cover 25 specific categories of claims, including legislative/judicial actions, police and fire protection duties (except reckless disregard), permit issuance decisions, tax assessments, quarantines, and school corporal punishment (except bad faith or malicious conduct).

Grants immunity for claims involving dangerous property conditions not caused by employee negligence or of which the entity had no actual or constructive notice, and for absence or malfunction of signs, signals, or guardrails unless not corrected within reasonable time after notice.

Exempts from liability any governmental entity that is inactive, dormant, receives no revenue, has no employees, and owns no property; exemption terminates if entity becomes active or acquires any of these characteristics.

Effective date is July 1, 2014.