Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities.

An Act To Amend Section 27-35-50, Mississippi Code Of 1972, To Direct The Department Of Revenue, When Promulgating Its Annual Table Of Inflation Factors For Industrial Property, To Include Commercial Solar And Wind Facilities As A Separate Category Of Industrial Property; To Provide That, If Marshall Valuation Service Has Not Provided An Inflation Factor For Commercial Solar And Wind Facilities For A Particular Year, The Department Shall Set Such Inflation Factor At 1.000; And For Related Purposes.