Bill Text: MS HB1114 | 2011 | Regular Session | Introduced
Bill Title: State Parks; transfer authority over from Department of Wildlife, Fisheries and Parks to the Division of Tourism Development at MDA.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2011-02-01 - Died In Committee [HB1114 Detail]
Download: Mississippi-2011-HB1114-Introduced.html
MISSISSIPPI LEGISLATURE
2011 Regular Session
To: Wildlife, Fisheries and Parks
By: Representative DuVall
House Bill 1114
AN ACT TO TRANSFER THE AUTHORITY OVER STATE PARKS FROM THE MISSISSIPPI DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS TO THE MISSISSIPPI DEVELOPMENT AUTHORITY DIVISION OF TOURISM DEVELOPMENT; TO AMEND SECTION 57-1-59, MISSISSIPPI CODE OF 1972, TO PRESCRIBE ADDITIONAL POWERS AND DUTIES TO THE MISSISSIPPI DEVELOPMENT AUTHORITY FOR THE PURPOSE OF OPERATING STATE PARKS; TO AMEND SECTION 49-1-1, MISSISSIPPI CODE OF 1972, TO REVISE THE DEFINITIONS OF CERTAIN TERMS TO REFLECT THE TRANSFER OF AUTHORITY FROM THOSE DEFINED TERMS AS APPLICABLE TO STATE PARKS; TO AMEND SECTIONS 49-1-29, 49-4-8, 49-7-39, 53-7-49, 55-3-1, 55-3-2, 55-3-5, 55-3-7, 55-3-9, 55-3-11, 55-3-15, 55-3-19, 55-3-45, 55-3-47, 55-3-49, 55-3-51, 55-3-53, 55-3-54, 55-3-57, 55-3-61, 55-3-63, 55-3-65, 55-3-69, 55-3-73, 55-3-75, 55-3-77, 55-3-79, 55-3-101, 67-1-5, 27-7-22.22 AND 55-25-1, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PROVISIONS OF THIS ACT; TO REPEAL SECTION 55-3-33, MISSISSIPPI CODE OF 1972, WHICH PRESCRIBES THE GENERAL POWERS AND DUTIES OF THE MISSISSIPPI DEPARTMENT OF WILDLIFE, FISHERIES AND PARKS AS THOSE POWERS AND DUTIES RELATE TO STATE PARKS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The staff, resources and responsibilities of the Parks Division of the Mississippi Department of Wildlife, Fisheries and Parks associated with the functions and operation of state parks, which are under the jurisdiction of the Mississippi Commission on Wildlife, Fisheries and Parks, shall be transferred to the Mississippi Development Authority Division of Tourism Development.
SECTION 2. Section 57-1-59, Mississippi Code of 1972, is amended as follows:
57-1-59. (1) The Mississippi Development Authority shall have the following general powers and duties with respect to tourism:
(a) To promote and advertise the image of Mississippi both within and without the boundaries of this state;
(b) To promote and advertise fairs and similar activities of interest to tourists and the traveling public;
(c) To promote and advertise the use of wildlife and natural areas by tourists and the traveling public;
(d) To promote and advertise the use of state recreational and park facilities by tourists and the traveling public;
(e) To promote and advertise all resources of the State of Mississippi as attractions to tourists and the traveling public;
(f) To develop for all agencies of state government the necessary promotional and advertising materials needed to promote all facilities and programs which may be of interest to travelers and tourists;
(g) To maintain an educational awareness program for the citizens of the state to constantly encourage increased development of activities of interest to tourists and the traveling public;
(h) To develop and maintain an information services system to adequately guide tourists and the traveling public within the boundaries of the state;
(i) To develop and maintain an extensive media program to adequately inform the national and international consumer about Mississippi;
(j) To enter into contracts and other agreements with local tourism commissions or similar entities for the purpose of developing regional strategies for tourism promotion. The Mississippi Development Authority, in conjunction with the formulation of regional strategies for tourism promotion, may require that local tourism commissions or similar entities enter into agreements with the authority as a condition for receiving any state grants to promote tourism; * * *
(k) To develop programs and projects promoting the state's heritage, history, culture, literature and arts, including the positive recovery of the state after damages caused by natural disasters, and demonstrating the state's attractiveness as a tourism destination for those and other reasons;
(l) To take charge and have full jurisdiction and control over all state parks, which parks shall be operated for the purpose of providing outdoor recreational activities and enjoyment for the citizens of the State of Mississippi and for the purpose of attracting visitors to the state;
(m) To set up a uniform accounting procedure for the state parks and prescribe the manner in which books, records and accounts shall be kept, which procedure shall account for all monies taken in and expended by the various parks and shall provide for periodic audits of the books;
(n) To accept gifts, bequests of money or other property, real or personal, to be used for the purpose of advancing the recreation and conservation interests in state parks. The Mississippi Development Authority Division of Tourism Development is authorized, subject to approval by the State Legislature, to purchase property, real or personal, to be used for state park purposes;
(o) To contract with the State Transportation Commission, any municipality or board of supervisors of the state for locating, constructing and maintaining roads and other improvements in state parks and for payment of a part of the costs thereof; however, no county or municipality more than twenty-five (25) miles distant from a state park may contract for, or do, or pay for any such work for a state park. Any county or municipality authorized to assist financially under the provisions of Sections 55-3-31 through 55-3-51 is authorized, in the discretion of its respective governing authority, to set aside, appropriate and expend monies from its general operating fund for the purpose of defraying the expense after a mandatory election is held on the question within the county or municipality;
(p) To employee peace officers with power to make arrests for infraction of the rules and regulations of the Division of Tourism Development. Those officers are authorized to carry weapons and to enforce the laws of the State of Mississippi within the confines of a state park;
(q) To enforce and delegate the responsibility to enforce all reasonable rules and regulations governing the occupancy and use of lands and waters in state parks under its jurisdiction, supply recreational and conservation facilities and charge fees for the use of same; review all rates and charges for facilities and accommodations furnished at the various state parks annually, making such charges as are justified; and establish fees for entrance to state parks;
(r) To periodically establish a discounted fee or fees for the entry and use of selected state parks and recreational facilities. The discounted fee or fees shall only be used for the purpose or purposes of marketing and promotion to increase the patronage and revenue of those selected parks and facilities. The discounted fee or fees shall not be considered a donation of state property;
Each park shall retain from revenues generated therein, a sum sufficient to pay necessary expenses of operation, but in no event to be less than seventy-five percent (75%) of such revenues;
(s) To acquire and hold for the state by purchase, condemnation, lease, or agreement as authorized from time to time by the Legislature, and to receive by gifts or devise, lands or water suitable for state parks, and to approve lands suitable for that purpose as eligible for the income tax credit authorized under Section 27-7-22.22; and
(t) To enter into contracts or other agreements with the Commission on Wildlife and Fisheries to establish the requirements and the procedures to be followed for hunting, fishing, trapping and other outdoor gaming activities allowed to be conducted at state parks.
(2) The division shall have the authority to lease to any entity, sell and convey or otherwise transfer to any county or municipality, or close any state park or historical site within its jurisdiction which received a general fund subsidy in fiscal year 1985 in excess of Two Dollars ($2.00) per visitor to such state park or historical site.
(3) The division may execute agreements with rails-to-trails and recreational districts by which the department will assume responsibility for the operation and maintenance of trails developed under Sections 55-25-1 through 55-25-15.
SECTION 3. Section 49-1-1, Mississippi Code of 1972, is amended as follows:
49-1-1. Wherever used in this chapter, or in any other statute, or rule or regulation affecting the former State Game and Fish Commission and any of its functions or duties:
(a) "Commission" means the Mississippi Commission on Wildlife and Fisheries, and wherever the term "Mississippi Commission on Wildlife, Fisheries and Parks" appears in any law, the same shall mean the Mississippi Commission on Wildlife and Fisheries.
(b) "Department" means the Mississippi Department of Wildlife and Fisheries, and wherever the term "Mississippi Department of Wildlife, Fisheries and Parks" appears in any law, the same shall mean the Mississippi Department of Wildlife and Fisheries.
(c) "Director" means the Executive Director of the Mississippi Department of Wildlife and Fisheries * * *.
(d) "Executive director" means the Executive Director of the Mississippi Department of Wildlife and Fisheries * * *.
SECTION 4. Section 49-1-29, Mississippi Code of 1972, is amended as follows:
49-1-29. The commission may promulgate rules and regulations, inaugurate studies and surveys, and establish any services it deems necessary to carry out wildlife laws. A violation of any rules or regulations promulgated by the commission shall constitute a misdemeanor and shall be punished as provided in Section 49-7-101.
The executive director shall have authority with commission approval:
(a) To close or shorten the open season as prescribed by law in cases of urgent emergency on any species of game birds, game or fur-bearing animals, reptiles, fish or amphibians, in any locality, when it finds after investigation and public review that the action is reasonably necessary to secure the perpetuation of any species of game birds, game or fur-bearing animals, reptiles, fish or amphibians and to maintain an adequate supply in the affected area. The statutes shall continue in full force and effect, except as restricted and limited by the rules and regulations promulgated by the commission.
(b) To designate wildlife refuges, with the consent of the property owner or owners, in any localities it finds necessary to secure perpetuation of any species of game birds, game or fur-bearing animals, reptiles, fish or amphibians and to maintain an adequate supply for the purpose of providing a safe retreat where the animals may rest and replenish adjacent hunting, trapping or fishing grounds or waters, and to approve land suitable for such purposes as eligible for the income tax credit authorized under Section 27-7-22.22.
(c) To acquire and hold for the state by purchase, condemnation, lease, or agreement as authorized from time to time by the Legislature, and to receive by gifts or devise, lands or water suitable for fish habitats, game and bird habitats, * * * access sites, wildlife refuges, or for public shooting, trapping or fishing grounds or waters, to provide areas on which any citizen may hunt, trap or fish under any special regulations as the commission may prescribe, and to approve lands suitable for those purposes as eligible for the income tax credit authorized under Section 27-7-22.22.
(d) To extend and consolidate lands or waters suitable for the above purposes by exchange of lands or waters under its jurisdiction.
(e) To capture, propagate, transport, sell or exchange any species of game birds, game or fur-bearing animals, reptiles, fish or amphibians needed for stocking or restocking any lands or waters of the state.
(f) To enter into cooperative agreements with persons, firms, corporations or governmental agencies for purposes consistent with this chapter.
(g) To regulate the burning of rubbish, slashings and marshes or other areas it may find reasonably necessary to reduce the danger of destructive fires.
(h) To conduct research in improved wildlife and fisheries conservation methods and to disseminate information to the residents of the state through the schools, public media and other publications.
(i) To have exclusive charge and control of the propagation and distribution of wild birds, animals, reptiles, fish and amphibians, the conduct and control of hatcheries, biological stations and game and fur farms owned or acquired by the state; to expend for the protection, propagation or preservation of game birds, game or fur-bearing animals, reptiles, fish and amphibians all funds of the state acquired for this purpose arising from licenses, gifts or otherwise; and shall have charge of the enforcement of all wildlife laws.
(j) To grant permits and provide regulations for field trials and dog trainers.
(k) To prohibit and to regulate the taking of nongame gross fish, except minnows.
(l) To enter into agreements with landowners to trap and purchase quail on the premises of the landowner and to provide for the distribution of quail.
(m) To operate or lease to third persons concessions or other rights or privileges on lakes owned or leased by the department. Owners of land adjoining land owned or leased by the department shall have priority to the concessions or rights or privileges, if the owners meet the qualifications established by the commission.
(n) To implement a beaver control program and to charge fees, upon the recommendation of the Beaver Control Advisory Board, to landowners participating in the beaver control program described in Section 49-7-201.
(o) To apply for, receive and expend any federal, state or local funds, contributions or funds from any other source for the purpose of beaver control or eradication.
(p) To require the department to divide the districts into zones if necessary, and periodically survey the districts or zones to obtain information that is necessary to properly determine the population and allowable harvest limits of wildlife within the district or zone.
(q) To require Chronic Wasting Disease (CWD) testing of white-tailed deer harvested within any enclosure; to grant wildlife personnel authority to access the property and depopulate white-tailed deer within an enclosure where CWD has been diagnosed; and to grant wildlife personnel authority to access the property and utilize lethal collection methods to obtain tissue samples for testing where CWD has been diagnosed within five (5) miles of the enclosure.
(r) To enter into contracts or other agreements with the Mississippi Development Authority Division of Tourism Development to establish the requirements and the procedures to be followed for hunting, fishing, trapping and other outdoor gaming activities allowed to be conducted at state parks.
SECTION 5. Section 49-4-8, Mississippi Code of 1972, is amended as follows:
49-4-8. The Department of Wildlife and Fisheries * * * shall have the following powers and duties:
(a) To conserve, manage, develop and protect the wildlife of the State of Mississippi.
* * *
(b) To cooperate with other entities and agencies in developing and implementing such plans as necessary for the conservation, protection, beautification and improvement of the quality of the environment and living natural resources.
SECTION 6. Section 49-7-39, Mississippi Code of 1972, is amended as follows:
49-7-39. (1) The commission, in consultation with the Mississippi Development Authority Division of Tourism Development, shall establish a special hunting season for youth under the age of sixteen (16) and for handicapped persons in the Natchez State Park. The commission, in consultation with the Mississippi Development Authority Division of Tourism Development, shall also establish a primitive weapon season in the Natchez State Park. The selection of participants in the primitive weapon season shall be by public drawing from all qualified applications. The commission shall set the number of permits to be issued and the length of the special seasons.
(2) The commission, in consultation with the Mississippi Development Authority Division of Tourism Development, may also establish a special hunting season for youth and handicapped persons or a primitive weapon season as provided in this section in any other state park under the jurisdiction of the Division of Tourism Development but shall only do so upon the recommendation of the staff of the department as approved by the Division of Tourism Development. The commission shall select participants and set the number of permits to be issued and the length of the special seasons.
(3) The commission may establish and regulate special youth hunts for all nonmigratory game birds and animals outside of the open season on wildlife management areas and on private lands.
(4) The commission shall establish and regulate a special hunting season for youth under the age of sixteen (16) to run concurrently with the primitive weapons season on deer.
SECTION 7. Section 53-7-49, Mississippi Code of 1972, is amended as follows:
53-7-49. (1) With the assistance of the Mississippi Commission on Wildlife and Fisheries, the Mississippi Development Authority Division of Tourism Development and the Mississippi Department of Marine Resources, the commission shall identify and designate as unsuitable certain lands for all or certain types of surface mining. The commission shall adopt rules and regulations to provide reasonable notice to prospective operators and any other interested parties of areas which might be designated as unsuitable for surface mining. The commission may designate areas as unsuitable for surface mining lands if the commission determines:
(a) The operations will result in significant damage to important areas of historic, cultural or archaeological value or to important natural systems;
(b) The operations will affect renewable resource lands resulting in a substantial loss or reduction of long-range productivity of water supply or food or fiber products, including aquifers and aquifer recharge areas;
(c) The operations are located in areas of unstable geological formations and may reasonably be expected to endanger life and property;
(d) The operations will damage ecologically sensitive areas;
(e) The operations will significantly and adversely affect any national park, national monument, national historic landmark, property listed on the national register of historic places, national forest, national wilderness area, national wildlife refuge, national wild or scenic river area, state scenic stream, state park, state wildlife refuge, state forest, recorded state historical landmark, state historic site, state archaeological landmark, or city or county park;
(f) The operations will endanger any public road, public building, cemetery, school, church or similar structure or existing dwelling outside the permit area; or
(g) The operations and the affected area cannot be reclaimed feasibly under the requirements of this chapter.
(2) Unless an operation is exempted under Section 53-7-7(2)(a) or 53-7-7(2)(b), it is unlawful to conduct surface mining operations within an area designated as unsuitable for surface mining under Section 53-7-51 or this section or to conduct surface mining operations in rivers, lakes, bayous, intermittent or perennial streams or navigable waterways, natural or man-made, without a permit or coverage under a general permit issued or reissued consistent with regulations adopted by the commission.
SECTION 8. Section 55-3-1, Mississippi Code of 1972, is amended as follows:
55-3-1. The Governor of the state is authorized to accept gifts of land to the state, not to exceed ten percent (10%) of the area of any county, to be held, protected, and administered by the State Forestry Commission as state forests and parks and to be used to demonstrate their practical utility for reforestation and as breeding places for wild game, and he is authorized to accept gifts of land to be used and administered by the Mississippi Development Authority Division of Tourism Development as state parks. The gifts must be absolute, except for the reservation of any or all mineral rights, and in no case shall exceed ten percent (10%) of the area of any county wherein those lands may be situated. The Attorney General is directed to see that all deeds to the state are properly executed and that the titles thereto are free and clear of all encumbrances before the gift is accepted. When any donation exceeding six hundred (600) acres is made, the name of the donor or any name he may suggest, on the approval of the commission shall be given such donation as the designation of such forest or park.
SECTION 9. Section 55-3-2, Mississippi Code of 1972, is amended as follows:
55-3-2. For purposes of Chapter 3, Title 55, Mississippi Code of 1972, the following words shall have the meanings ascribed herein unless the context otherwise requires:
(a) "Commission" means the Mississippi Commission on Wildlife and Fisheries * * *.
(b) "Department" means the Mississippi Department of Wildlife and Fisheries * * *.
(c) "Executive director" means the Executive Director of the Mississippi Development Authority Division of Tourism Development.
(d) "Division" means the Mississippi Development Authority Division of Tourism Development.
SECTION 10. Section 55-3-5, Mississippi Code of 1972, is amended as follows:
55-3-5. (1) The department is authorized to survey, or cause to be surveyed, all areas of land owned by the state for the purpose of determining the adaptability of those areas for use as * * * state forests and/or game and fish preserves to be developed for the control of stream flow and erosion, recreation, game and fish refuges or preserves, forest preserves and for other similar uses.
(2) The division is authorized to survey, or cause to be surveyed, all areas of land owned by the state for the purpose of determining the adaptability of those areas for use as state parks to be developed for recreation and other similar uses.
SECTION 11. Section 55-3-7, Mississippi Code of 1972, is amended as follows:
55-3-7. The commission and the division shall investigate and determine whether or not the public interests may be served by the utilization of any lands owned by the State of Mississippi, for state forests, parks, game and fish preserves, recreation centers, and for other public purposes, and the findings of the commission and the division shall be submitted to the board of supervisors of the county wherein the lands lie. Thereupon the clerk of the board of supervisors shall post, or cause to be posted, in three (3) public places in said county, one (1) of which shall be the courthouse of said county, a notice setting out the findings of the commission and the division and describing the lands involved and reciting that a hearing will be had before the board of supervisors at its first regular meeting held after the expiration of twenty-one (21) days from the date of posting such notice, and that at the meeting any objections to the proposed transfer and dedication will be heard. Furthermore, the chancery clerk shall send by registered mail, with a return receipt requested, a copy of such notice to each person shown by the assessment rolls to have been the owner or of any of the lands concerned should the lands have been sold for taxes. However, any irregularity in the giving of the notice, either by posting or by mail, shall not invalidate any transfer or dedication made. After the hearing, the board of supervisors shall spread its findings upon its minutes, and if the transfer and dedication be approved, a certified copy of those findings shall be forwarded to the commission. The commission and the division upon receipt of such resolution shall forward the same, together with its findings as to the description of the transfer and dedication, to the Governor. If he finds that the board of supervisors of the county wherein the lands lie has approved the transfer and dedication, then he may, in his discretion, set aside and dedicate any lands owned by the state for any purposes mentioned above * * *. After the Governor has proclaimed, set aside and dedicated any lands for those purposes, the same shall not thereafter be sold. However, no lands forfeited to the state for nonpayment of taxes thereon shall be so transferred and dedicated until after the expiration of eighteen (18) months after the date of maturity of the tax titles in the state.
SECTION 12. Section 55-3-9, Mississippi Code of 1972, is amended as follows:
55-3-9. If in the opinion of the division, it is necessary to consolidate state lands for more economical administration as state parks and state forests, then the Secretary of State, by and with the approval of the Governor, is authorized to exchange with individuals or corporations any state lands for other lands owned by individuals or corporations. The owner of the private lands shall make application for that exchange. If the exchange is applied for, then the Secretary of State is authorized to issue a patent, as provided by the existing statutes, to any landowner, upon the execution and delivery by the landowner of a deed conveying to the state land of equivalent value.
SECTION 13. Section 55-3-11, Mississippi Code of 1972, is amended as follows:
55-3-11. (1) The State Forestry Commission shall have the control and management of any and all forests or public parks set aside and dedicated as provided for in Section 55-3-7, and shall have authority to issue grazing or farming permits or leases on said parks, and to make sales of timber and other forest products of the soil from same. The Mississippi Commission on Wildlife and Fisheries * * * shall have the control and management of any and all lands set aside and dedicated for a fish and game refuge and/or preserve. The State Forestry Commission and the Mississippi Commission on Wildlife and Fisheries * * * shall cooperate in the utilization of any lands so dedicated both for forestry and game and fish conservation purposes.
(2) (a) In the case of state forests, the State Forestry Commission is vested with authority to institute proceedings against trespassers and others in the name of the State of Mississippi, and to do all things necessary and proper to obtain the most complete and advantageous developments of state forests.
(b) In the case of fish and game preserves, the Mississippi Commission on Wildlife and Fisheries * * * is * * * vested with authority to institute proceedings against trespassers and others in the name of the State of Mississippi, and to do all things necessary and proper to obtain the most complete and advantageous developments of state * * * fish and game preserves.
(c) In the case of state parks, the Mississippi Development Authority Division of Tourism Development is vested with authority to institute proceedings against trespassers and others in the name of the State of Mississippi, and to do all things necessary and proper to obtain the most complete and advantageous developments of state parks.
SECTION 14. Section 55-3-15, Mississippi Code of 1972, is amended as follows:
55-3-15. (1) Seventy-five percent (75%) of the gross revenue derived from state forests shall be paid into the State Treasury to the credit of the General Fund. Twenty-five percent (25%) derived from state forests shall be paid into the school fund of the county from which the revenue is derived, payment being made to the county as compensation for possible loss of revenue.
(2) Seventy-five percent (75%) of the gross revenue derived from fish and game refuges and/or preserves created and established by the Department of Wildlife and Fisheries * * * in conjunction with the commission created in Section 55-3-5 shall be paid to the fisheries and wildlife fund of the state to be expended as other funds of the Department of Wildlife and Fisheries * * * are expended, and twenty-five percent (25%) of such gross revenue shall be paid into the school fund of the county from which the revenue is derived.
(3) Each state park shall retain seventy-five percent (75%) of the gross revenue generated therein for purposes authorized under Section 55-3-33, with a portion thereof to be paid to the division for the advertisement and promotion of the state park. The remaining twenty-five percent (25%) of the revenue derived from state parks shall be paid into the State Treasury to the credit of the General Fund.
SECTION 15. Section 55-3-19, Mississippi Code of 1972, is amended as follows:
55-3-19. Where the federal government and the state government or any subdivision thereof are cooperating in the establishment of a major park and forest and game reserve, and where the property owners in the territory therein involved have agreed to convey as much as fifty percent (50%) of the area required for said purposes, the State Forestry Commission, together with the Mississippi Commission on Wildlife and Fisheries and the Mississippi Development Authority Division of Tourism Development or any subdivision of the state, are * * * empowered to exercise the right of eminent domain in the manner now provided by law to obtain the necessary lands needed.
SECTION 16. Section 55-3-33, Mississippi Code of 1972, which prescribes the powers and duties of the Mississippi Department of Wildlife, Fisheries and Parks as those powers and duties relate to state parks, is repealed.
SECTION 17. Section 55-3-45, Mississippi Code of 1972, is amended as follows:
55-3-45. The division may appoint for each state park a local advisory committee to furnish counsel and advice to the division and to park personnel concerning the operation and development of that park. The committee is to serve without pay.
SECTION 18. Section 55-3-47, Mississippi Code of 1972, is amended as follows:
55-3-47. (1) In order to carry out its management responsibilities over all state park lands which are now or which may hereafter come under its jurisdiction, the Mississippi Development Authority Division of Tourism Development is * * * authorized to lease, and to grant easements and rights-of-way over and across, any part of the state park lands. The leases, easements and rights-of-way may be granted for any consideration, and upon any terms and conditions, as the division may deem to be in the best interest of the state, consistent with the use of the lands for recreational purposes, and subject to the following limitations: The division shall lease the lands for a term not exceeding twenty-five (25) years and shall grant in the original lease contract a nonnegotiable option to renew the lease for an additional term not to exceed twenty-five (25) years. Both the original lease contract and the option to renew the lease shall be transferable contracts. Further, the division shall not lease the lands for purposes which are incompatible with recreational use and may place such terms, limitations, restrictions and conditions in the leases as are deemed necessary to ensure the proper utilization of the lands. Any easement for a utility line shall be granted for that period of time which the department deems to be in the best interest of a state park.
(2) The division is further authorized to enter into any agreements as may be required, upon any terms as may be found to be in the best interest of the state, in settlement of disputes or litigation regarding the title to or boundaries of any state park lands within the jurisdiction of the department, provided such settlement agreements shall be negotiated and drafted with the advice, counsel and assistance of the Attorney General and shall be approved by the Department of Finance and Administration.
(3) In case any of the real estate within any state park under the jurisdiction of the division shall cease to be used or useful for state park purposes, or becomes the subject of boundary or title disputes or litigation, the division may sell and convey the same, with the approval of the Department of Finance and Administration, upon such terms as the Department of Finance and Administration may elect and may, in addition, exchange the same, with the approval of the division, for real estate belonging to any other political subdivision or state, county or local governmental agency or department. The division is authorized to sell and convey or otherwise transfer any state park or historical site as described in subsection (2) of Section 57-1-59. Before any such sale or transfer, except as may occur in settlement of title or boundary disputes or litigation, the division shall publish notice of its intention to sell the park land by public sale to the highest and best bidder at least once each week for three (3) consecutive weeks in at least one (1) public newspaper of general circulation in the county where the land is located and also in at least one (1) newspaper of general circulation throughout the state. Before any such sale, the division shall obtain at least two (2) separate and independent appraisals of the land to be sold and may not accept any bid lower than the average of all appraisals made. The division may reject any and all bids. The owner or any co-owner of record next preceding the state in title to any lands sold under this section by public bid, excluding any entity which may have exercised the power of eminent domain to assist the state in acquiring the lands, shall have the opportunity to reacquire the lands by matching the successful bid therefor. If the owner or any co-owner of record next preceding the state in title, or the heirs or estate of the owner or co-owner, acquires the lands, then the department shall not reserve unto the state any minerals owned by the state underlying the conveyed lands. However, if anyone other than the owner or co-owner, or his heirs or estate, acquires the lands, then the division shall reserve unto the state one-half (1/2) of the minerals owned by the state underlying the conveyed lands, except for lands sold in settlement of title or boundary disputes or litigation, in which case the division may, in its discretion, reserve the minerals. Appraisal fees shall be shared equally by the division and purchaser.
(4) In exercising the authority granted in this section, the division may act by and through its executive director in the execution of any document or instrument prepared hereunder. Any lease, deed or settlement agreement executed under the provisions of this section shall bear the seal and attest of the Secretary of State, with whom said instrument or document shall be filed and recorded in addition to any other recording requirements of state law.
This section shall not apply to sixteenth section school lands or lieu lands included within any state park, except as may be necessary or appropriate for the division to ratify or confirm any action taken by the agency or department having jurisdiction over such school or lieu lands.
All revenues collected by the division by virtue of any transaction consummated under the provisions of this section shall be deposited in the Mississippi Park Fund created by Section 55-3-41, from which funds shall be expended only as authorized by the legislative appropriations process.
(5) This section shall not apply to the donation and conveyance of the Nanih Waiya State Park to the Mississippi Band of Choctaw Indians.
SECTION 19. Section 55-3-49, Mississippi Code of 1972, is amended as follows:
55-3-49. The division, through its executive director, shall inaugurate a positive program of preventive maintenance for all parks under its jurisdiction.
SECTION 20. Section 55-3-51, Mississippi Code of 1972, is amended as follows:
55-3-51. The division shall give due and careful attention to the proper development of historical sites designated within its jurisdiction. However, the division shall not accept for its supervision, control, responsibility or jurisdiction any historic sites hereafter offered to it without prior legislative approval.
SECTION 21. Section 55-3-53, Mississippi Code of 1972, is amended as follows:
55-3-53. (1) The Mississippi Development Authority Divisions of Tourism is * * * authorized and empowered to sell and dispose of timber, trees, deadwood and stumps standing, growing and being upon the lands of state parks. The timber shall be sold and disposed of under the direction and specifications of the division in accordance with sound and efficient principles of selective cutting, forestry management and conservation.
Before any such timber, trees, deadwood and stumps shall be sold, the division shall select and mark the trees to be cut and disposed of. No trees or timber shall be marked for cutting when the cutting thereof would destroy or mar the scenic views from the tourist observation points in the park. The purchaser shall pay double price on sale basis for all trees, timber or stumps cut that had not been marked for removing by the division.
Before any such timber, trees, deadwood or stumps standing, growing or being upon such land shall be sold, the division shall advertise its intention to do so * * * by publication in a newspaper published or having general circulation in the county or counties where parks are located, the notice to be published at least once a week for three (3) consecutive weeks preceding the sale and by posting one (1) notice in the courthouse in that county. The notice shall specify that the bids shall be filed with the superintendent of the state park involved, who shall transmit same to the division for rejection or approval. The division shall accept the bid of the highest and best bidder for cash, but shall have the right to reject any and all of the bids received.
* * * However, in the case of damage by fire, windstorm, insects or other natural causes which would require immediate sale of the timber, because the time involved for advertisement as prescribed in this section would allow decay, rot or destruction substantially decreasing the purchase price to be received had not such delay occurred, the advertisement provisions of this section shall not apply. The State Park Director, upon a written recommendation from the county forester of the county wherein said state park is located, shall determine when immediate sale of the timber is required. When the State Park Director shall find an immediate sale necessary for the causes stated herein, he shall, in his discretion, set the time for receipt of bids on the purchase of said timber, but shall show due diligence in notifying competitive bidders so that a true competitive bid shall be received.
Whenever any timber, trees, deadwood or stumps are sold under the provisions of this section, the purchaser thereof shall have all necessary rights of ingress and egress to enter upon said land and cut and remove such timber, trees, deadwood or stumps.
The proceeds derived or received from all sales under the provisions of this section shall be placed in the State Parks Timber Management Endowment Fund created under Section 55-3-54.
(2) Notwithstanding the provisions of subsection (1) of this section, the division may cut and sell trees damaged by fire, windstorm or insects and deadwood and stumps located upon the lands of state parks for firewood. The firewood shall be sold only to overnight guests at state parks for use at state parks. The division shall select and mark all trees to be cut for firewood.
SECTION 22. Section 55-3-54, Mississippi Code of 1972, is amended as follows:
55-3-54. (1) There is created in the State Treasury a special fund to be known as the "State Parks Timber Management Endowment Fund." The fund shall consist of all monies required to be deposited therein under the provisions of Section 55-3-53. The principal of the fund shall remain inviolate and shall be invested as provided by law. Interest and income derived from investment of the principal of the fund may be expended by the Mississippi Development Authority Division of Tourism Development, upon appropriation by the Legislature, only for the purpose of constructing, reconstructing, repairing, renovating or making improvements to real and personal property and facilities on any of the state parks under the jurisdiction and control of the division. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.
SECTION 23. Section 55-3-57, Mississippi Code of 1972, is amended as follows:
55-3-57. Each employee of the division, when required * * *, shall give a bond for the faithful performance of his duties as an employee of the division, which bond shall be made payable to the State of Mississippi and shall be in the penal sum of One Thousand Dollars ($1,000.00). In case of forfeiture of any bond provided for in this section, and recovery on same, the amount received shall go to the division, to be used by it in furtherance of the management and development of the state parks.
SECTION 24. Section 55-3-61, Mississippi Code of 1972, is amended as follows:
55-3-61. The board of supervisors of any county where a state park is located may, in its discretion, appropriate and donate to the Mississippi Development Authority Division of Tourism Development yearly a sum not to exceed Five Thousand Dollars ($5,000.00) out of the general county fund for the establishment, maintenance and support of the state park within that county. All money appropriated and donated by the board of supervisors shall be used for the establishment, maintenance and support of the state park within that county and for no other purpose.
The board of supervisors of any county lying wholly within a levee district, and having two (2) judicial districts, bordering on the Mississippi River and wherein Highway 61 and Highway 8 intersect, is authorized, in its discretion, to expend funds from the general fund of the county for the establishment, maintenance and support of a state park within that county to be located upon lands situated adjacent to the Mississippi River and lying west of the mainline Mississippi River levee within that county. In addition, the board is authorized, in its discretion, to expend county or supervisors district road maintenance and construction funds for the construction and maintenance of roads leading to and across the lands upon which the park is to be located.
SECTION 25. Section 55-3-63, Mississippi Code of 1972, is amended as follows:
55-3-63. There are hereby authorized to be established state parks to be under the jurisdiction of the division, on land to be provided for this purpose by the United States:
(a) On Sardis Lake in Panola County, Mississippi;
(b) On Sardis Lake in Lafayette County, Mississippi, reasonably close and accessible to the University of Mississippi near the Sardis Dam Reservoir on the south side of Sardis Lake; and
(c) On Enid Lake in Yalobusha County, Mississippi.
SECTION 26. Section 55-3-65, Mississippi Code of 1972, is amended as follows:
55-3-65. The Governor of the State of Mississippi is hereby authorized to enter into an indenture and agreement with the Tennessee Valley Authority as the agent of the United States of America whereby the State of Mississippi will acquire certain lands located in Tishomingo County, Mississippi, in the Pickwick Reservoir Area for use as a state park or parks, game management areas, and/or wildlife refuges. The department is * * * authorized and empowered to establish, maintain and operate * * * game management areas, and/or wildlife refuges on the lands thus acquired. The division is authorized and empowered to establish, maintain and operate a state park or parks on the lands thus acquired.
The department and the division are authorized to build a lodge or lodges, cabins, boating, recreational, camping, and any and all other facilities suitable or convenient for the purpose of establishing such a state park or parks, game management areas, and/or wildlife refuges not to be limited by the enumeration of purposes above. All state and local agencies of government are authorized to assist and cooperate with the commission for the purposes of this section.
SECTION 27. Section 55-3-69, Mississippi Code of 1972, is amended as follows:
55-3-69. The commission and the division, in cooperation with the University Research Center, is authorized and directed to supervise the preparation, maintenance and upgrading of a comprehensive long-range statewide plan for the development of outdoor recreation resources of the state, which plan will be prepared jointly by the staffs of the commission and the division.
SECTION 28. Section 55-3-73, Mississippi Code of 1972, is amended as follows:
55-3-73. The commission and the division may enter into contracts and agreements with the United States or any appropriate agency thereof, keep financial records and other records relating thereto, and furnish to appropriate officials and agencies of the United States any reports and information as may be reasonable and necessary to enable the appropriate officials of the United States government and agencies thereof to perform their duties under such federal programs. In connection with obtaining for the State of Mississippi the benefits of any such program, the department and the division shall coordinate its activities with and represent the interest of all agencies and departments of the state and of the municipal, county and other governmental units and subdivisions of the State of Mississippi having interest in the planning, development and maintenance of outdoor recreation resources and facilities within the state.
SECTION 29. Section 55-3-75, Mississippi Code of 1972, is amended as follows:
55-3-75. Projects may be undertaken only after the department and the division have determined that sufficient funds are available for meeting the state's share of project costs.
SECTION 30. Section 55-3-77, Mississippi Code of 1972, is amended as follows:
55-3-77. The commission and the division may enter into and administer agreements with the United States or any appropriate agency thereof for the planning, acquisition, or development of projects involving participating federal aid funds on behalf of any county, municipality or other governmental unit, provided that such county, municipality or other governmental unit gives necessary assurances to the department and the division that it has available sufficient funds to meet its share of the cost of the project and that the acquired or developed areas will be operated and maintained at its expense for public outdoor recreation use.
SECTION 31. Section 55-3-79, Mississippi Code of 1972, is amended as follows:
55-3-79. There is hereby created a Mississippi Outdoor Recreation Fund. Any federal funds received under Sections 55-3-69 through 55-3-77 shall be deposited in the State Treasury and credited to the Mississippi Outdoor Recreation Fund for the purpose of carrying out the provisions of said sections. The funds in this account shall be disbursed by the department and the division in the usual manner that state funds are disbursed.
SECTION 32. Section 55-3-101, Mississippi Code of 1972, is amended as follows:
55-3-101. As supplemental to and in addition to all other power and authority which may now be vested in the Governor of the State of Mississippi by the Constitution or statutes, or both, or any power or authority which may be vested in him by common law as Governor, as such, the Governor of the State of Mississippi is hereby vested with the authority to close any or all state parks in the State of Mississippi when, in his discretion, he determines such closure would be to the best interest of the county or counties in which any state park or parks may be situated, or whenever he so determines such to be to the best interest of the State of Mississippi. The said Governor, as such, is also vested with such supplemental and additional authority to close any or all state parks in the State of Mississippi when, in his discretion, he determines such closure will promote or preserve the public peace, order or tranquility of the county or counties in which such park or parks may be situated, or that such closure will promote or preserve the public peace, order or tranquility in and of the State of Mississippi.
The fact that the power and authority to close any or all of the state parks may be by some other statute of the State of Mississippi now or hereafter vested in some other person, officer, agency or division shall not cause this section and any other such law or laws to be in conflict nor shall same be construed to be in conflict with each other. The power and authority vested in each that person, officer, agency or division as the case may be, may be exercised by each or either, independent of any other * * * person or persons, or officer or officers, agency or division.
SECTION 33. Section 67-1-5, Mississippi Code of 1972, is amended as follows:
[From and after July 1, 2010, this section shall read as follows:]
67-1-5. For the purposes of this chapter and unless otherwise required by the context:
(a) "Alcoholic beverage" means any alcoholic liquid, including wines of more than five percent (5%) of alcohol by weight, capable of being consumed as a beverage by a human being, but shall not include wine containing five percent (5%) or less of alcohol by weight and shall not include beer containing not more than five percent (5%) of alcohol by weight, as provided for in Section 67-3-5, Mississippi Code of 1972, but shall include native wines. The words "alcoholic beverage" shall not include ethyl alcohol manufactured or distilled solely for fuel purposes.
(b) "Alcohol" means the product of distillation of any fermented liquid, whatever the origin thereof, and includes synthetic ethyl alcohol, but does not include denatured alcohol or wood alcohol.
(c) "Distilled spirits" means any beverage containing more than four percent (4%) of alcohol by weight produced by distillation of fermented grain, starch, molasses or sugar, including dilutions and mixtures of these beverages.
(d) "Wine" or "vinous liquor" means any product obtained from the alcoholic fermentation of the juice of sound, ripe grapes, fruits or berries and made in accordance with the revenue laws of the United States.
(e) "Person" means and includes any individual, partnership, corporation, association or other legal entity whatsoever.
(f) "Manufacturer" means any person engaged in manufacturing, distilling, rectifying, blending or bottling any alcoholic beverage.
(g) "Wholesaler" means any person, other than a manufacturer, engaged in distributing or selling any alcoholic beverage at wholesale for delivery within or without this state when such sale is for the purpose of resale by the purchaser.
(h) "Retailer" means any person who sells, distributes, or offers for sale or distribution, any alcoholic beverage for use or consumption by the purchaser and not for resale.
(i) "State Tax Commission," "commission" or "department" means the Department of Revenue of the State of Mississippi, which shall create a division in its organization to be known as the Alcoholic Beverage Control Division. Any reference to the commission or the department hereafter means the powers and duties of the Department of Revenue with reference to supervision of the Alcoholic Beverage Control Division.
(j) "Division" means the Alcoholic Beverage Control Division of the Department of Revenue.
(k) "Municipality" means any incorporated city or town of this state.
(l) "Hotel" means an establishment within a municipality, or within a qualified resort area approved as such by the department, where, in consideration of payment, food and lodging are habitually furnished to travelers and wherein are located at least twenty (20) adequately furnished and completely separate sleeping rooms with adequate facilities that persons usually apply for and receive as overnight accommodations. Hotels in towns or cities of more than twenty-five thousand (25,000) population are similarly defined except that they must have fifty (50) or more sleeping rooms. Any such establishment described in this paragraph with less than fifty (50) beds shall operate one or more regular dining rooms designed to be constantly frequented by customers each day. When used in this chapter, the word "hotel" shall also be construed to include any establishment that meets the definition of "bed and breakfast inn" as provided in this section.
(m) "Restaurant" means a place which is regularly and in a bona fide manner used and kept open for the serving of meals to guests for compensation, which has suitable seating facilities for guests, and which has suitable kitchen facilities connected therewith for cooking an assortment of foods and meals commonly ordered at various hours of the day; the service of such food as sandwiches and salads only shall not be deemed in compliance with this requirement. No place shall qualify as a restaurant under this chapter unless twenty-five percent (25%) or more of the revenue derived from such place shall be from the preparation, cooking and serving of meals and not from the sale of beverages, or unless the value of food given to and consumed by customers is equal to twenty-five percent (25%) or more of total revenue.
(n) "Club" means an association or a corporation:
(i) Organized or created under the laws of this state for a period of five (5) years prior to July 1, 1966;
(ii) Organized not primarily for pecuniary profit but for the promotion of some common object other than the sale or consumption of alcoholic beverages;
(iii) Maintained by its members through the payment of annual dues;
(iv) Owning, hiring or leasing a building or space in a building of such extent and character as may be suitable and adequate for the reasonable and comfortable use and accommodation of its members and their guests;
(v) The affairs and management of which are conducted by a board of directors, board of governors, executive committee, or similar governing body chosen by the members at a regular meeting held at some periodic interval; and
(vi) No member, officer, agent or employee of which is paid, or directly or indirectly receives, in the form of a salary or other compensation any profit from the distribution or sale of alcoholic beverages to the club or to members or guests of the club beyond such salary or compensation as may be fixed and voted at a proper meeting by the board of directors or other governing body out of the general revenues of the club.
The department may, in its discretion, waive the five-year provision of this paragraph. In order to qualify under this paragraph, a club must file with the department, at the time of its application for a license under this chapter, two (2) copies of a list of the names and residences of its members and similarly file, within ten (10) days after the election of any additional member, his name and address. Each club applying for a license shall also file with the department at the time of the application a copy of its articles of association, charter of incorporation, bylaws or other instruments governing the business and affairs thereof.
(o) "Qualified resort area" means any area or locality outside of the limits of incorporated municipalities in this state commonly known and accepted as a place which regularly and customarily attracts tourists, vacationists and other transients because of its historical, scenic or recreational facilities or attractions, or because of other attributes which regularly and customarily appeal to and attract tourists, vacationists and other transients in substantial numbers; however, no area or locality shall so qualify as a resort area until it has been duly and properly approved as such by the department.
(i) The department may approve an area or locality outside of the limits of an incorporated municipality that is in the process of being developed as a qualified resort area if such area or locality, when developed, can reasonably be expected to meet the requisites of the definition of the term "qualified resort area." In such a case, the status of qualified resort area shall not take effect until completion of the development.
(ii) The term includes any state park which is declared a resort area by the department; however, such declaration may only be initiated in a written request for resort area status made to the department by the Mississippi Development Authority Division of Tourism Development, and no permit for the sale of any alcoholic beverage, as defined in this chapter, except an on-premises retailer's permit, shall be issued for a hotel, restaurant or bed and breakfast inn in such park.
(iii) The term includes:
1. The clubhouses associated with the state park golf courses at the Lefleur's Bluff State Park, the John Kyle State Park, the Percy Quin State Park and the Hugh White State Park;
2. The clubhouse and associated golf course where the golf course is adjacent to one or more planned residential developments and the golf course and all such developments collectively include at least seven hundred fifty (750) acres and at least four hundred (400) residential units;
3. Any facility located on property that is a game reserve with restricted access that consists of at least three thousand (3,000) contiguous acres with no public roads and that offers as a service hunts for a fee to overnight guests of the facility;
4. Any facility located on federal property surrounding a lake and designated as a recreational area by the United States Army Corps of Engineers that consists of at least one thousand five hundred (1,500) acres;
5. Any facility that is located in a municipality that is bordered by the Pearl River, traversed by Mississippi Highway 25, adjacent to the boundaries of the Jackson International Airport and is located in a county which has voted against coming out from under the dry law; however, any such facility may only be located in areas designated by the governing authorities of such municipality;
6. Any municipality with a population in excess of ten thousand (10,000) according to the latest federal decennial census that is located in a county that is bordered by the Pearl River and is not traversed by Interstate Highway 20, with a population in excess of forty-five thousand (45,000) according to the latest federal decennial census;
7. The West Pearl Restaurant Tax District as defined in Chapter 912, Local and Private Laws of 2007.
The status of these municipalities, districts, clubhouses, facilities and golf courses described in subparagraph (iii) of this paragraph (o) as qualified resort areas does not require any declaration of same by the department.
(p) "Native wine" means any product, produced in Mississippi for sale, having an alcohol content not to exceed twenty-one percent (21%) by weight and made in accordance with revenue laws of the United States, which shall be obtained primarily from the alcoholic fermentation of the juice of ripe grapes, fruits, berries or vegetables grown and produced in Mississippi; provided that bulk, concentrated or fortified wines used for blending may be produced without this state and used in producing native wines. The department shall adopt and promulgate rules and regulations to permit a producer to import such bulk and/or fortified wines into this state for use in blending with native wines without payment of any excise tax that would otherwise accrue thereon.
(q) "Native winery" means any place or establishment within the State of Mississippi where native wine is produced in whole or in part for sale.
(r) "Bed and breakfast inn" means an establishment within a municipality where in consideration of payment, breakfast and lodging are habitually furnished to travelers and wherein are located not less than eight (8) and not more than nineteen (19) adequately furnished and completely separate sleeping rooms with adequate facilities, that persons usually apply for and receive as overnight accommodations; however, such restriction on the minimum number of sleeping rooms shall not apply to establishments on the National Register of Historic Places. No place shall qualify as a bed and breakfast inn under this chapter unless on the date of the initial application for a license under this chapter more than fifty percent (50%) of the sleeping rooms are located in a structure formerly used as a residence.
(s) "Board" shall refer to Board of Tax Appeals of the State of Mississippi.
(t) "Spa facility" means an establishment within a municipality or qualified resort area and owned by a hotel where, in consideration of payment, patrons receive from licensed professionals a variety of private personal care treatments such as massages, facials, waxes, exfoliation and hairstyling.
(u) "Art studio or gallery" means an establishment within a municipality or qualified resort area, that is in the sole business of allowing patrons to view and/or purchase paintings and other creative artwork.
(v) "Cooking school" means an establishment within a municipality or qualified resort area and owned by a nationally recognized company that offers an established culinary education curriculum and program where, in consideration of payment, patrons are given scheduled professional group instruction on culinary techniques. For purposes of this paragraph, the definition of cooking school shall not include schools or classes offered by grocery stores, convenience stores or drugstores.
SECTION 34. Section 27-7-22.22, Mississippi Code of 1972, is amended as follows:
27-7-22.22. (1) A credit is allowed against the taxes imposed by this chapter to a taxpayer for allowing land owned by the taxpayer to be used as a natural area preserve, a wildlife refuge or habitat area, a wildlife management area, state park, or for the purpose of providing public outdoor recreational opportunities, as authorized under Section 49-1-29, 49-1-71, 49-5-155 or 57-1-59, subject to the following conditions and limitations:
(a) The land may not be under lease to the Mississippi Commission on Wildlife and Fisheries * * *, and the commission must approve the land as being suitable for the uses described in this section.
(b) The land may not be under lease to the Mississippi Development Authority Division of Tourism Development, and the division must approve the land as being suitable for use as a state park.
(c) The amount of the tax credit allowed by this section shall be Five Dollars and Fifty Cents ($5.50) per acre of land in each taxable year.
(d) In no event shall the amount of the tax credits allowed by this section for a taxable year exceed the taxpayer's liability for those taxes. Any unused credit amount shall be allowed to be carried forward for five (5) years from the close of the taxable year in which the land was approved for such a use. No such credit shall be allowed the taxpayer against prior years' tax liability.
(2) To claim a credit allowed by this section, the taxpayer shall provide any information required by the Mississippi Commission on Wildlife and Fisheries, the Mississippi Development Authority Division of Tourism Development or the Mississippi Commissioner of Revenue. Every taxpayer claiming a credit under this section shall maintain and make available for inspection by the Mississippi Commission on Wildlife and Fisheries, the Mississippi Development Authority Division of Tourism Development or the Mississippi Commissioner of Revenue any records that either entity considers necessary to determine and verify the amount of the credit to which the taxpayer is entitled. The burden of proving eligibility for a credit and the amount of the credit rests upon the taxpayer, and no credit may be allowed to a taxpayer that fails to maintain adequate records or to make them available for inspection.
(3) Upon approval of the Commission on Wildlife and Fisheries under subsection (1) (a) or the Mississippi Development Authority Division of Tourism Development under subsection (1)(b), a taxpayer seeking to claim any tax credit provided for under this section must submit an application to the Mississippi Commissioner of Revenue for approval of the tax credit. The Mississippi Commissioner of Revenue shall promulgate the rules and forms on which the application is to be submitted. The Mississippi Commissioner of Revenue shall review the application and may approve such application upon determining that it meets the requirements of this section within sixty (60) days after receiving the application.
SECTION 35. Section 55-25-1, Mississippi Code of 1972, is amended as follows:
55-25-1. (1) The board of supervisors of one or more counties and the governing authorities of one or more municipalities located within participating counties are hereby authorized to act jointly in the establishment of a Rails-To-Trails Recreational District (hereinafter in this chapter "district") by spreading upon their minutes a resolution establishing such a district. The boundaries of the district shall be defined by a general description in the resolution.
(2) A district shall be established for the purpose of utilizing available railroad rights-of-way as public recreational trails or as interim trails for rail banking as set forth in Section 8(d) of the National Trails Systems Act (16 USCS 1247(d)), and a district may acquire by gift or purchase, title to or any lesser interest in, such available railroad right-of-way.
(3) Districts may by gift or purchase acquire title to, or any lesser interest in, any areas abutting the rights-of-way of acquired railroad rights-of-way which are or may be needed for the construction of trail-user support facilities. Easements and rights-of-way upon, over, under, along or across any land the fee title of which has been acquired by a district for a trail project may be granted by such district so long as the use of the easement or right-of-way does not interfere with the use of the land as a trails project and only after such grant shall have been first approved by the counties and municipalities participating in the district.
(4) A district may accept funds from any source, public or private, for the purpose of acquiring lands and planning, constructing, operating and maintaining trails under the provisions of this chapter. Districts may also execute contractual agreements with the Mississippi Development Authority Division of Tourism Development or with any existing water district having jurisdiction in the counties or parts of counties comprising a district by which the division or water district will assume responsibility for the operation and maintenance of a trail developed under this chapter.
SECTION 36. This act shall take effect and be in force from and after July 1, 2011.
