Ad valorem tax; add categories for energy projects and enterprises for purposes of certain exemptions.

An Act To Amend Section 27-31-46, Mississippi Code Of 1972, To Revise The Definition Of "project" To Include Facilities Storing Energy Using Battery Energy Storage Systems, For Purposes Of A County's Authority To Grant Certain Ad Valorem Tax Exemptions Of Up To 50% Of The Total Assessed Value Of Certain Projects; To Amend Section 27-31-101, Mississippi Code Of 1972, To Add Battery Energy Storage System Facilities, For Purposes Of A County's Or A Municipality's Authority To Grant Certain Ad Valorem Tax Exemptions; To Extend The Date Of The Reverter On The Statute; And For Related Purposes.