Miss. Code Ann. § 57-51-1 Repealed.
Repealed by Laws, 1989, ch. 524, § 32, eff from and after July 1, 1989.
§§ 57-51-1 and 57-51-3 . [Laws, 1983, ch. 491, §§ 1, 2] § 57-51-5 . [Laws, 1983, ch. 491, § 3; Laws, 1988, ch. 494, § 1; Laws, 1988, ch. 518, § 64] § 57-51-7 . [Laws, 1983, ch. 491, § 4; Laws, 1989, ch. 544, § 42] §§ 57-51-9 through 57-51-13 . [Laws, 1983, ch. 491, §§ 5-7] § 57-51-15 . [Laws, 1983, ch. 491, § 8; Laws, 1988, ch. 494, § 2] Editor’s Notes — Former §§ 57-51-1 through 57-51-1 5 provided for the Mississippi Enterprise Zone Act. Laws of 1983, ch. 491, § 11, eff from and after July 1, 1983, provides as follows: “SECTION 11. This act shall take effect and be in force from and after July 1, 1983, and shall stand repealed from and after June 30, 1989; provided, however, that the repeal of this act shall not affect the terms under which any exemption is granted pursuant to this act prior to such repeal or the terms of any contract executed pursuant to the provisions of this act, unless otherwise specifically provided by the terms of such contract.” Laws of 1988, ch. 494, § 3, eff from and after June 30, 1989, provides as follows: “SECTION 3. This act shall take effect and be in force from and after its passage, and shall stand repealed from and after June 30, 1989; provided, however, that the repeal of this act shall not affect the terms under which any exemption is granted pursuant to this act prior to such repeal or the terms of any contract executed pursuant to the provisions of this act, unless otherwise specifically provided by the terms of such contract.” Laws of 1989, ch. 524, § 32, eff from and after July 1, 1989, provides in part as follows: “SECTION 32. With respect to any corporation, person or other entity determined prior to July 1, 1989, by the Department of Economic Development to be a qualified business, as defined in [former] Section 57-51-5(f), the repeal provided by this section shall not affect the terms upon which either any tax credit described in [former] Section 57-51-13(b) and Section 27-7-22(1) is granted to said qualified business pursuant to official action by the Department of Economic Development prior to July 1, 1989, or any sales or use tax exemption described in [former] Section 57-51-13(a) and Section 27-65-101 is granted to said qualified business pursuant to official action by the Department of Economic Development prior to July 1, 1989, and these as well as any other special tax incentives or financial assistance shall continue in full force and effect for the period of time for which they were granted by said official action of the Department of Economic Development.” Laws of 1989, ch. 524, § 36, provides as follows: “SECTION 36. The repeal or amendment of this act shall not reduce the terms of any tax reduction, special tax incentive or financial assistance agreed upon pursuant to official action by the Department of Economic Development, the State Tax Commission or other appropriate agency of the state or political subdivision thereof prior to the effective date of such repeal or amendment.”