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 counties to levy taxes on nuclear-powered electrical generating plants without legislative restrictions. It establishes a special tax valuation method for these plants (classified as "public utility property" at 30% of true value) and ensures counties cannot be denied the right to collect such taxes. The amendment directly affects counties' authority to generate revenue from nuclear facilities and specifies how tax revenue from these plants must be distributed. The change requires voter approval in 2026, as the amendment would revise Section 112 of Mississippi's Constitution.