MS HB1678

Authorizes the Tunica County Board of Supervisors to levy a special tax up to 8 mills annually on real and personal property within the North Tunica Fire Protection District, increasing the maximum by 3 mills from the current statutory limit.

Exempts utilities as defined in Section 77-3-3(d)(i) and (iii) from the tax levy.

Requires the Board of Supervisors to adopt a resolution describing the tax amount and intended uses before implementing the levy, with publication in local newspapers for three consecutive weeks and posting at three public places for at least 21 days.

Permits district residents to petition for a referendum if more than 20% of qualified electors file within 21 days of resolution adoption; the tax levy requires majority voter approval if a petition is filed.

Provides that tax proceeds shall be used for operation, support, and maintenance of the fire protection district or retirement of bonds issued for fire protection purposes.