MS HB1697

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 current law.

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

Tax proceeds shall be paid to the fire protection district board of commissioners for operation, maintenance, and support to provide fire protection services.

Requires the Board of Supervisors to adopt a resolution declaring intent to levy the tax and publish it weekly for three consecutive weeks in a county newspaper and post at three public places for 21 days.

If more than 20% of qualified district electors petition for an election within 21 days of resolution adoption, the tax levy requires majority approval by voters; otherwise the board may levy the tax without an election.