Constitution; amend to revise the Legislature's authority to limit a county's right to levy taxes on certain electrical plants.

This bill proposes a constitutional amendment to change Mississippi's tax rules for nuclear-powered electrical plants. It would allow counties to directly levy county and special taxes on these plants using a special valuation method (30% of true value, currently Class IV property), rather than requiring legislative permission. The amendment ensures counties cannot be denied this tax authority and specifies how revenue from these taxes would be distributed. This directly affects counties and nuclear power plant owners/operators in Mississippi. (Note: The bill died in committee in February 2025 and did not advance to a vote.)