Taxes; exempt leases and subleases of state park lands to nonprofits.

Mississippi Senate Bill 3109 exempts nonprofit organizations from paying state and local property taxes on leasehold interests or subleases for state park lands. Specifically, it amends Section 55-3-47 of Mississippi law to remove ad valorem taxes for nonprofits using leased park land to develop, support, improve, administer, or operate parks. This applies directly to qualifying nonprofits that lease park areas under existing state park management authority. The bill ensures these tax exemptions align with the state's existing framework for leasing park lands to nonprofits, without creating new leasing programs or altering park management terms.