Purpose and Scope

Purpose and Scope The Mississippi Legislature during the 2006 Regular Legislative Session passed Senate Bill 2021. The bill authorizes county boards of supervisors to grant an ad valorem tax exemption on one motor vehicle owned by each resident of the county who is in active service as a volunteer fire fighter for any municipality, county or fire district in the State in an amount not to exceed one hundred dollars ($100.00), or the amount of the ad valorem taxes, whichever is less. The purpose of these Rules and Regulations is to assist county fire coordinators in defining and prescribing those persons who may qualify for the tax credit under this section as active service volunteer fire fighters.