MS HB477

Amends Section 49-19-115, Mississippi Code of 1972, to extend the repealer date for the forest acreage tax from June 30, 2016, to June 30, 2019.

Counties are required to levy a forest acreage tax of 2 cents per acre on timbered and uncultivatable lands to fund forest fire control and supervision by the State Forestry Commission.

Additional forest acreage tax increases occurred in phases from October 1, 1989, reaching a total of 9 cents per acre by September 30, 1992, which remains the permanent rate.

Certain homeowners qualifying for exemptions under Article 1, Chapter 33, Title 27, Mississippi Code, are exempt from the forest acreage tax.

Applies only to counties that were levying the forest acreage tax on January 1, 1989.