Ad valorem tax; exempt property within the Bayou Casotte Industrial Zone if annexed by a municipality.
(H) Died On Calendar
Summary
The bill establishes the Bayou Casotte Industrial Zone in unincorporated Jackson County and says any real or personal property inside the zone that a city annexes will not be subject to that city’s ad valorem tax. It aims to keep industrial land competitive by preventing an extra layer of municipal taxation while still keeping county and school‑district taxes. The measure did not pass and died on the calendar.
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