MS HB1561

Adds controlled environment agriculture enterprises meeting Mississippi Development Authority minimum criteria to the list of new enterprises eligible for county and municipal ad valorem tax exemptions, effective through June 30, 2025, and permanently from July 1, 2025.

Removes the requirement that county boards of supervisors implement tax assessments levied by master water management district commissioners, changing "shall" to "may" in the levy authorization process.

Allows landowners to appeal assessments to the Supreme Court within 20 days, subject to the board of supervisors' discretion to make the levy as requested by water management commissioners.

Maintains the 10-year maximum exemption period for qualifying new enterprises, with options for consecutive periods that do not exceed the total limit.

Takes effect July 1, 2023.