Mississippi legislation · 2026 Regular Session
Mississippi HB4134: Lowndes County; authorize to establish an Industrial Zone Emergency Response District.
Status: Signed into law, April 6, 2026
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF LOWNDES COUNTY, MISSISSIPPI, TO ESTABLISH AN INDUSTRIAL ZONE EMERGENCY RESPONSE DISTRICT; TO PROVIDE FOR THE APPOINTMENT OF COMMISSIONERS OF THE DISTRICT; TO SPECIFY THE POWERS AND DUTIES OF THE DISTRICT; TO LEVY SPECIAL ASSESSMENTS BASED ON THE VALUE OF PROPERTY AND ON THE NUMBER OF EMPLOYEES MAINTAINED BY INDUSTRIAL TAXPAYERS WITHIN THE DISTRICT FOR THE PURPOSE OF PROVIDING ADEQUATE FUNDING FOR THE DISTRICT; TO EXEMPT THE PROPERTY AND REVENUE OF THE DISTRICT FROM ALL STATE, COUNTY AND MUNICIPAL TAXES; TO PROVIDE FOR ANNEXATIONS TO THE DISTRICT; TO AUTHORIZE THE DISTRICT TO ISSUE BONDS OR OTHER DEBT OBLIGATIONS; TO PROVIDE FOR DISSOLUTION OF THE DISTRICT; AND FOR RELATED PURPOSES.
What the bill says
An act to authorize the board of supervisors of lowndes county, mississippi, to establish an industrial zone emergency response district; to provide for the appointment of commissioners of the district; to specify the powers and duties of the district; to levy special assessments based on the value of property and on the number of employees maintained by industrial taxpayers within the district for the purpose of providing adequate funding for the district; to exempt the property and revenue of the district from all state, county and municipal taxes…
From the enrolled text, March 27, 2026:
AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF LOWNDES COUNTY, MISSISSIPPI, TO ESTABLISH AN INDUSTRIAL ZONE EMERGENCY RESPONSE DISTRICT; TO PROVIDE FOR THE APPOINTMENT OF COMMISSIONERS OF THE DISTRICT; TO SPECIFY THE POWERS AND DUTIES OF THE DISTRICT; TO LEVY SPECIAL ASSESSMENTS BASED ON THE VALUE OF PROPERTY AND ON THE NUMBER OF EMPLOYEES MAINTAINED BY INDUSTRIAL TAXPAYERS WITHIN THE DISTRICT FOR THE PURPOSE OF PROVIDING ADEQUATE FUNDING FOR THE DISTRICT; TO EXEMPT THE PROPERTY AND REVENUE OF THE DISTRICT FROM ALL STATE, COUNTY AND MUNICIPAL TAXES; TO PROVIDE FOR ANNEXATIONS TO THE DISTRICT; TO AUTHORIZE THE DISTRICT TO ISSUE BONDS OR OTHER DEBT OBLIGATIONS; TO PROVIDE FOR DISSOLUTION OF THE DISTRICT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Definitions. As used in this act the following words and terms shall mean the following: (a) "Annual employment" means, with respect to any taxpayer, the average annual number of individuals employed by the taxpayer as calculated and certified to the LCIDA in accordance with Section 14 of this act. (b) "County" means Lowndes County, Mississippi. (c) "County board" means the board of supervisors of the county. *HR43/R2683* H. B. No. 4134 ~ OFFICIAL ~ L3/5 26/HR43/R2683 PAGE 1 (OM\KP) (d) "District" means any industrial zone emergency response district created pursuant …