AG’s Opinion on Laundry Facility Tax Exemptions

Jessica M. Dupont, Esq.
Office of the Attorney General
September 10, 2014

2014 WL 5350515 (Miss.A.G.)
Office of the Attorney General

State of Mississippi
Opinion No. 201400350
September 10, 2014

Re: Applicability of Ad Valorem Tax Exemption Under Section 27-31-101

 

Jessica M. Dupont, Esq.
Special Counsel
Jackson County Board of Supervisors
Post Office Box 998
Pascagoula, MS 395680998

Dear Ms Dupont:

Attorney General Jim Hood has received your request for an official opinion and assigned it to me for research and response.

Facts and Issues Presented

Your letter states that the Jackson County Board of Supervisors (“Board”) is considering granting an ad valorem tax exemption to a commercial laundry facility. Your letter asks, assuming that the Board makes certain factual findings delineated therein, is the Board within its legal authority to consider the commercial laundry facility a processing facility within the meaning of “processors” as used in Miss. Code Ann. Section 27-31-101(3)(b).

Legal Analysis and Response

Miss. Code Ann., Section 27-31-107 (1972) governs applications for exemptions pursuant to Miss. Code Ann., Sections 2731101 through 27-31-117(1972). Section 27-31-107 states in relevant part:

Any person, firm or corporation claiming exemptions from municipal or county ad valorem taxation as provided in Sections 27-31-101 through 27-31-117shall first file an application with the governing authorities of the municipality or the county board of supervisors, as the case may be, on or before June 1 of the year following the year of completion of the new enterprise or completion of the expansion or addition…. The application, together with the resolution of approval, shall be forwarded to the State Tax Commission within thirty (30) days from the date of the resolution. The commission shall proceed to investigate the matter and determine whether the property is eligible for the exemption.
(Emphasis added). As the statute notes, the ultimate question of whether a property is eligible for an exemption is a determination that must be made in the first instance by the local governing authorities subject to review by the State Tax Commission. Moreover, whether a particular property fits within an exception is a factual matter on which this office does not opine. See eg., MS AG Op. Meek (Dec. 21, 2012); MS AG Op. Williams (June 28, 2012)(same); MS AG Op. Allen (June 6, 2008) (Whether a particular manufacturer is entitled to an exemption “is a factual determination which must be made by the governing authorities, subject to review by the State Tax Commission.”)

Thus, this office cannot offer an opinion whether the proposed exemption for a commercial laundry facility is appropriate is a factual issue on which this office cannot opine. We would suggest that the Board discuss this matter with the appropriate personnel at the State Tax Commission.

If this office can be of further assistance, do not hesitate to contact us.
Sincerely,
Jim Hood
Attorney General
By: Ricky G. Luke
Assistant Attorney General

2014 WL 5350515 (Miss.A.G.)

END OF DOCUMENT © 2015 Thomson Reuters. No claim to original U.S. Government Works.

5 thoughts on “AG’s Opinion on Laundry Facility Tax Exemptions

  1. Was a commercial laundry facility ever actually built in Pascagoula for the purpose of serving the SRHS? If so, where is it located and who owns it? I remember an article or online conversation about Scott Walker and Roy William’s son being involved together. Of course, Walker and his dad are doing the federal inmate laundry at present.

  2. Even the laundry contract is secret? I guess the amount of kickbacks being paid is a trade secret. They cannot afford to have other con men out doing them.

Leave a Reply

Your email address will not be published. Required fields are marked *