Ad valorem tax assessment; direct DOR to assign separate industrial multiplier for commercial solar and wind facilities.

SB 3166 requires Mississippi's Department of Revenue to create a separate category for commercial solar and wind facilities in its annual inflation factor table for industrial property assessments. This directly affects owners of commercial solar and wind energy facilities by changing how their property value is calculated for ad valorem taxes. The bill mandates that if Marshall Valuation Service doesn't provide an inflation factor for these facilities in a given year, the Department must set it at 1.000 (meaning no adjustment). This ensures these facilities are assessed using a dedicated multiplier rather than being grouped with other industrial properties, potentially lowering their tax burden compared to the previous system.