MS SB2321

Extends the repeal date for county boards of supervisors' authority to levy the forest acreage tax from June 30, 2016 to June 30, 2020.

Maintains the existing forest acreage tax structure at 9 cents per acre on timbered and uncultivatable lands in counties that were levying the tax as of January 1, 1989.

Preserves exemptions for qualified homeowners under Section 27-33-67(2) and excludes specific land types (bogs, strip mines, coastal sands, marshes, beaver ponds, and flowage easements) from the tax.

Tax revenue supports State Forestry Commission cooperation for forest fire control and related forest management activities.

Takes effect July 1, 2016.