J. Clinton Hawkins

The Board of Tax Appeals (BTA) was organized as a quasi-judicial agency. The Board hears appeals from actions taken by the Mississippi Department of Revenue (DOR); permit and/or rebate matters of the DOR -- ABC Division and Sales Tax Division within the Board's jurisdiction; and hears ad valorem issues related to enterprises governed by the Public Service Commission (PSC).

The report includes the proposed budget for the State of Mississippi for FY 2006, detailing the estimated revenues, recommended appropriations, and budget guidelines. It covers general fund agencies, special fund agencies, and the Mississippi Department of Transportation. Key discussion points include the revenue estimates for FY 2006, comparisons with FY 2005, and recommendations for various state government functions such as legislative expenses, judiciary and justice, public education, higher education, and social welfare. The budget aims to balance expenditures with projected funds available, and it considers special fund revenues to offset demands on the general fund.

The Joint Legislative Budget Committee submitted its Fiscal Year 2011 Budget Recommendation, addressing a General Fund revenue estimate reflecting minimal growth. Key actions include defunding vacant positions, reducing travel and contractual services, and funding only critical equipment purchases. The recommendation also involves supplementing revenue through delayed reinstatement of statutory diversions, utilization of reserve funds, a Tax Amnesty Program, and increased fees. The committee recommends amending statutes regarding early sales tax payment, allocating funds to the Mississippi Windstorm Underwriting Association, and authorizing bonds for bridge replacement and a new computer system for the Department of Revenue.

The budget committee discussed the State of Mississippi General Fund Budget for Fiscal Year 2025, comparing it with Fiscal Year 2024 appropriations. Key topics included General Fund revenues, appropriations, and funding sources. The budget covers public education, higher education, public health, hospitals, agriculture, conservation, insurance, corrections, social welfare, military affairs, local assistance, and debt service. Additionally, discussions encompassed special funds like the Capital Expense Fund, Coronavirus State Fiscal Recovery Funds, Education Enhancement Fund, Health Care Expendable Fund, and Tobacco Control Fund.