Ad valorem tax; exempt motor vehicle owned by unremarried surviving spouse of law enforcement officer/employee who died while in performance of official duties.

An Act To Amend Section 27-51-41, Mississippi Code Of 1972, To Exempt From Ad Valorem Taxation One Motor Vehicle Owned By The Unremarried Surviving Spouse Of A Person Who Was A Law Enforcement Officer Or Other Law Enforcement Employee Who Died While Engaged In The Performance Of His Or Her Official Duties Or Was Wounded Or Otherwise Received Intentional Or Accidental Bodily Injury While Engaged In The Performance Of His Or Her Official Duties And Later Died As A Result Of Such Wounds Or Injury; And For Related Purposes.