Ad valorem tax assessment; revise provision concerning inflation factor for commercial and solar wind facilities.

SB 3312 requires Mississippi's Department of Revenue to treat commercial solar and wind facilities as a separate category when setting annual inflation factors for property tax assessments. If the Department doesn't establish a specific inflation factor for these facilities in a given year (using Marshall Valuation Service or other methods), it must default to 1.000. This ensures solar and wind facilities aren't undervalued in tax calculations, directly affecting owners of these commercial energy installations. The change modifies how property taxes are calculated for these facilities but doesn't alter tax rates or overall tax burdens.