MS SB2926

Authorizes boards of supervisors to increase special tax levies in fire protection districts for fire protection purposes regardless of how the district was created.

Requires the board of supervisors to adopt a resolution declaring intent to increase the tax levy, describing the amount and purposes of the increase.

Mandates publication of the resolution once weekly for three consecutive weeks in a county newspaper and posting at three public places for at least 21 days.

Requires an election on the tax increase if 20% or more of qualified electors in the district file a petition within 21 days of the resolution's adoption; the increase is approved only if a majority votes in favor.

Ratifies and confirms any tax increases that occurred under Section 19-5-189(2) prior to this act's effective date.