Department of Marine Resources; exempt certain leases from any county or municipal tax levy upon leasehold interests.

HB 1095 exempts certain leases and subleases for marine resources from county and municipal property taxes. This applies specifically to leases granted under Mississippi's marine resource statutes (Sections 49-15-27, 49-15-37, and 49-15-46) by the Department of Marine Resources. The bill removes tax liability on the leasehold interest for these specific marine resource agreements, directly affecting lessees of state tidelands or submerged lands under those statutes.