Ad valorem tax; bring forward agricultural code sections.

This bill (SB 2858) is a procedural measure to reorganize existing tax exemption code sections in Mississippi's statutes. It moves specific sections (like those covering cemetery exemptions, agricultural property, and religious charities) to new positions within the code for potential future amendment, without changing any current exemptions or creating new policies. The bill does not alter any tax rules or affect taxpayers, as it only rearranges how existing law is structured in the codebook. It died in committee in February 2025 and had no substantive impact on tax policy.