AN ACT TO AMEND SECTION 27-31-1, MISSISSIPPI CODE OF 1972, TO EXEMPT FROM AD VALOREM TAXATION TRACTORS, AGRICULTURAL IMPLEMENTS AND EQUIPMENT, AND VEHICLES, NOT EXEMPT UNDER SECTION 27-51-41(2), WHILE IN THE HANDS OF A BONA FIDE DEALER AS MERCHANDISE ON A FLOOR PLAN, CONSIGNMENT OR OTHER BASIS; AND FOR RELATED PURPOSES.