MS HC26

Proposes an amendment to Section 112 of the Mississippi Constitution of 1890 to remove legislative authority to deny or limit counties' right to levy taxes on nuclear-powered electrical generating plants.

Eliminates provisions allowing the Legislature to create a special mode of valuation, assessment, and levy specifically for nuclear-powered electrical generating plants and distribute resulting revenue.

Restores counties' authority to tax nuclear-powered electrical generating plants under the same rules as other similarly-classified property without legislative override.

Requires voter approval at the general election on the first Tuesday after the first Monday of November 2026.