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 allow Mississippi counties to tax nuclear power plants without legislative restrictions. It establishes a special tax valuation method for these facilities, treating them as public utilities at 30% of their assessed value (currently under Class IV property). The amendment directly affects counties seeking revenue from nuclear plants and the plants themselves by ensuring counties retain authority to levy taxes without state approval. It modifies existing tax classification rules to explicitly include nuclear facilities under the public utility tax framework.