The 2009 Mississippi legislature opened at a new location Tuesday. It's only the second time in more than a century state lawmakers have convened there.

Lawmakers will face tough budget conditions and all too familiar issues when they really get down to business.

It also marked the grand re-opening of the building damaged by Hurricane Katrina.

First opened in 1839, the Old Capitol in downtown Jackson is new again. From the ornate dome to the detail of each legislative chamber, it reminds some of how far Mississippi has come in 170 years.

"I think this is a perfect representation of the path that we've taken in Mississippi to the new Mississippi," said Lt. Gov. Phil Bryant.

"To watch this change, this metamorphosis take place, it is unique and I'm grateful that it has taken place and glad to be about it knowing history's not the way it was at the time when the legislature met here," said Sen. David Jordan.

But despite the pomp and circumstance of the day and the special guests, including Gov. Haley Barbour and former governor William Winter, there is work to be done. And lawmakers know that no matter a lean fiscal year, education, public health and tax issues will have to be addressed.

"It's funding, at the start and end of the day, it's going to be about funding and divvying up less revenue unfortunately," said Rep. Steve Holland.

"I think the big battles, as best I can tell, will be over taxes and who gets taxed and who does not," said Rep. Mark Formby.

This would be the third year in a row K through 12 education would be fully funded, if it passes. Questions remain over a long term funding source for Medicaid and an agreement over a cigarette tax. Still, on the first day of the session legislators are optimistic.

"It's not going to come right away," said Jordan. "Let's face it, we are in a recession and at the mouth of a depression, so we have to deal with reality as it is. But I'm hopeful."

"We're going to work as closely together as we can and craft a budget that will at least make education and health care priority," Holland said.

The Old Capitol opens to the public Feb. 7, with free admission.