reglab/housing_qa huggingface dataset:
MS Code § 27-31-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-15. Nonprofit cooperative electric power associations

  The property of all nonprofit cooperative electric power associations organized heretofore or which may be hereafter organized under any of the laws of this state for the purpose of selling, transmitting, distributing or generating electricity, electric current or power, and which shall engage in any such business or businesses shall be exempt from ad valorem taxes, and such association shall be exempt from franchise, privilege, net income or other excise taxes imposed by the state or any of its political subdivisions. Provided, however, that this exemption shall not extend to or include exemptions from payment of gas taxes, motor vehicle privilege and motor vehicle ad valorem taxes, and sales and use taxes.   This exemption shall apply to all property which may be used or useful in the transaction of any such business or businesses including, but not limited to, office buildings, warehouses, office equipment and supplies, maintenance, operating and construction equipment, supplies and materials, and all electrical distribution and transmission lines and component parts thereof. Provided, however, that nothing contained in this section shall be construed so as to grant exemption from municipal ad valorem taxes or taxes levied for the benefit of the particular municipal school district on any real estate owned by such associations and located within the corporate limits of the municipality, nor construed so as to grant exemption from municipal ad valorem taxes on electrical transmission and distribution lines and component parts thereof owned by such associations which do not purchase the electricity which they sell in the municipality from any agency or instrumentality of the United States.   In the event any such association shall engage in the sale of commodities, goods, wares or merchandise as a business, the foregoing exemption shall not apply to that part of the business so done.   In the event any part of any office building owned by such an association shall be rented or subrented by any such association, such building shall not be exempt from ad valorem taxes, but may be assessed by the county tax assessor and board of supervisors of the county in which it is situated and by the taxing authorities of any municipality in which it may be situated.
MS Code § 27-31-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-17. Bonds, etc., of agricultural agencies

 All stocks in, bonds of or other evidences of debt issued by any agricultural credit corporation or association, and all money loaned by any such organization for agricultural purposes are hereby exempted from all ad valorem taxes; provided, however, that the exemption from taxation on money loaned, as provided herein, shall not apply to money loaned at a rate of interest in excess of eight per cent per annum.
MS Code § 27-31-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-19. Oil, gas and other petroleum products refined in state

 There shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, school, or any other taxing district within the state, all oil, gas, and petroleum products, whether produced within or without the state, which oil, gas or petroleum products are owned by a person, firm, or corporation operating a refinery for the refining of oil, gas or petroleum products in the state, and either (1) are in transit to or situated at such a refinery for refining thereat; (2) are in the process of being refined at such a refinery; or (3) have been refined at such refinery and are still owned by or in the hands of the refiner. Such exemption shall also extend to such oil, gas and petroleum products owned by any corporation controlled by, under common control with, or controlling such a refiner; provided, however, that the exemption afforded by this section shall not extend to those finished petroleum products incident to regular, normal, and customary marketing operations held in marketing bulk plants or retail service stations.
MS Code § 27-31-20 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-20. Certain electric generating facilities and integrated gasification process facilities

  As used in this section, "project" means an electric generating facility constructed after April 6, 2009, that is used or will be used by a public utility, as defined in Section 77-3-3, and a gasification process facility that is integrated with such electric generating facility that converts Mississippi feedstock, including, but not limited to lignite, to a synthesis gas which serves as a primary fuel source of the electric generating facility.   In any project with a capital investment from private sources of not less than One Billion Dollars ($1,000,000,000.00), all property, real, personal, or mixed, including fixtures and leaseholds utilized in a gasification process facility, including, but not limited to, operational and environmental property, utilized in the project shall be exempt from ad valorem taxation up to an amount which shall not exceed fifty percent (50%) of the total assessed value in the project.
MS Code § 27-31-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-21. Public school libraries and buildings

 All public libraries and buildings in which the free public schools are taught, and the lots on which same are situated, not exceeding four (4) acres in dimensions, without cost to the state or any county or municipality thereof for rent or lease, and also the real and personal property of library associations, used for library purposes where no dividends are declared, and to which the children attending the public schools have free access, shall be exempt from all state, county, and municipal taxes.
MS Code § 27-31-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-23. Confederate soldiers' home

 Any and all property maintained and operated for the benevolent purpose of a confederate soldiers' home is hereby exempted from all municipal, county and state taxation; provided no individual or corporation derive any revenue or income from such property.
MS Code § 27-31-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-25. Toll bridges

 If a toll bridge shall have been constructed outside of a municipality and completed and exempted by the county, and a municipality shall extend its limits so as to take in territory including said toll bridge, the said bridge and the operating company shall be exempt from municipal taxes for a period for which it shall be exempt from county taxes.
MS Code § 27-31-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-27. Registered or licensed aircraft

 All aircraft registered or licensed pursuant to Sections 61-15-1 through 61-15-13 shall be exempt from ad valorem taxation.
MS Code § 27-31-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-29. Newly constructed single-family dwellings

 Any single-family dwelling, including a condominium unit which was built, or caused to be built, to completion on or after January 1, 1983, and is and always has been owned by the person, or his or her donee, who built or caused such dwelling to be built, shall, upon presentation of an affidavit to the tax assessor certifying that such dwelling or any part thereof has never been leased, rented, sold or occupied, be exempt from ad valorem taxation until the time that such dwelling is first leased, rented, sold or occupied. Said affidavit shall be filed not later than April 1 of each year for which an exemption is claimed. In such cases ad valorem taxes shall be assessed and levied on the value of the unimproved property where such dwelling is situated.
MS Code § 27-31-30 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-30. Certain military housing units and ancillary supporting facilities

 Military housing units and ancillary supporting facilities that are acquired or constructed pursuant to the Military Housing Privatization Initiative (10 USC 2871 et seq.) to support and house active duty military personnel and their families and Department of Defense civilian personnel shall be exempt from ad valorem taxation.
MS Code § 27-31-31 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-31. Structures within central business district of municipality

  The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for new structures or improvements to or renovations of existing structures located in the designated central business district of the municipality, for a period of not more than ten (10) years from the date of the completion of the new structure or the improvement to or renovation of the existing structure for which the exemption is granted.   The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvement to or renovation of municipally designated residential renewal districts, for a period of not more than ten (10) years from the date of the completion of the improvement to or renovation of the designated residential renewal district for which the exemption is granted.   Any person, firm or corporation desiring to obtain the exemption authorized in this section shall first file a written application therefor with the governing authorities of the municipality, providing full information about the property for which the exemption is requested, including the true value of all such property, and the date from which the exemption is to begin. Any application for an exemption under this section must be made within twelve (12) months from the date of the completion of the new structure or the improvement to or renovation of the existing structure for which the exemption is requested. The governing authorities of the municipality may, by order spread on their minutes, approve such application for all or any part of the property for which the exemption is requested and for all or any part of the authorized period of exemption. The order shall specify the property to be exempted and the dates when such exemption begins and expires. The municipal clerk shall record the application and the order approving the same in a book kept in his office for that purpose, and shall file one (1) copy of the application and the order with the Chairman of the Department of Revenue.   Any exemption granted under this section shall be in lieu of ad valorem tax exemptions authorized under any other provision of law.
MS Code § 27-31-32 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-32. Exemption from certain ad valorem taxes for residential structures improved, renovated or converted in areas designated as blighted; procedure

  The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvements to or renovations of existing residential structures or existing structures converted for residential use that are located in the areas that are designated as blighted by the municipality, for a period of not more than ten (10) years from the date of the completion of the improvement to or renovation of the existing structure for which the exemption is granted.   The governing authorities of any municipality are authorized, in their discretion to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvement to or renovation of municipally designated residential renovation districts, for a period of not more than ten (10) years from the date of the completion of the improvement to or renovation of the designated residential renovation district for which the exemption is granted.   Any person, firm or corporation desiring to obtain the exemption authorized in this section shall first file a written application for the exemption with the governing authorities of the municipality, providing full information about the property for which the exemption is requested, including the true value of the property, and the date from which the exemption is to begin. Any application for an exemption under this section must be made within twelve (12) months from the date of the completion of the improvement to or renovation of the existing structure for which the exemption is requested. The governing authorities of the municipality may, by order spread on their minutes, approve an application for all or any part of the property for which the exemption is requested and for all or any part of the authorized period of exemption. The order shall specify the property to be exempted and the dates when the exemption begins and expires. The municipal clerk shall record the application and the order approving the exemption in a book kept in his office for that purpose, and shall file one (1) copy of the application and the order with the Department of Revenue.   Any exemption granted under this section shall be in lieu of ad valorem tax exemptions authorized under any other provision of law.
MS Code § 27-31-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-33. Certain leasehold interests belonging to the state or a political subdivision

  All leasehold interests in any property, real or personal, belonging to the State of Mississippi, counties, districts, municipalities or any other political subdivision, which were created prior to July 1, 1984, pursuant to a lease agreement or contract and which had been allowed an ad valorem tax exemption, or treated as exempt from ad valorem taxation, prior to July 1, 1984, shall be exempt from ad valorem taxation unless such leasehold interest is made subject to ad valorem taxation by statute or by the terms of the lease agreement or contract creating such leasehold interest.   The exemption granted in this section shall not apply to a leasehold interest in property belonging to the Pearl River Valley Water Supply District.   This section shall apply to assessments of real property for ad valorem taxation for the 1984 taxable year and each taxable year thereafter.
MS Code § 27-31-34 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-34. Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds

  For purposes of this section, "state" means the State of Mississippi or any county, district, municipality or other political subdivision thereof.  All lease contracts, leases or leaseholds in existence on or before April 16, 1993, (a) to which the state is a party, (b) which provide that the leased premises and all facilities and replacements thereof are and shall be the property of the state, and (c) which provide a term or period of time for exemption from ad valorem taxation, shall, along with the possessory and leasehold interests as described under and originally created by such lease contract, lease or leasehold, be exempt from all ad valorem taxation for the term or period of time as stated in such lease contracts, leases, or leaseholds meeting the requirements of subparts (a) and (b) above, which were entered into prior to July 1, 1984, and which do not contain an express term or period for exemption from ad valorem taxation, shall be exempt from all ad valorem taxation for the term of such lease contracts, leases, or leaseholds, including any option periods which may be exercised by the lessee. Any newly created lease contracts, leases or leaseholds created on or after January 18, 1984, shall not be exempt under this section from ad valorem taxes for school district purposes.    It is the sense of the Legislature that the provisions of Section 112, Mississippi Constitution of 1890, allowing the Legislature to exempt, by general laws, particular species of property from taxation, in whole or in part, authorize the enactment of this section. Further, the provisions of this section shall not be construed as the surrender or abridgement by the state of the power to tax the property which is the subject of the contracts, leases or leaseholds referred to in subsection (1) of this section. This section affirms the power of the state to grant such an exemption when it is in the best interests of the state to do so.   The provisions of this section shall not apply to:   A leasehold interest in property belonging to the Pearl River Water Supply District; or   Any civil action filed before April 16, 1993.
MS Code § 27-31-35 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-35. Property related to project defined in Mississippi Superconducting Super Collider Act

 All real and personal property belonging to the United States constituting a part of the project or a facility related to the project as defined in the Mississippi Superconducting Super Collider Act shall be exempt from ad valorem taxation.
MS Code § 27-31-36 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-36. Railroad property owned by limited liability company or other entity wholly owned by railroad authority exempt from ad valorem taxation

 All railroad properties and facilities in this state owned by a limited liability company or other entity that is wholly owned by a railroad authority created under Section 19-29-1 et seq., shall be exempt from ad valorem taxation to the same extent as property belonging to such a railroad authority. For the purposes of this section, the term "railroad properties and facilities" means and has the same definition as that term has in Section 19-29-5.
MS Code § 27-31-38 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-38. Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation

 Whenever during any calendar year existing railroad property subject to assessment by the State Tax Commission pursuant to Section 27-35-301 is sold to a new owner that is not an affiliate of the previous owner and which is a public entity, regional or county railroad authority, or a not-for-profit corporation exempt from payment of ad valorem taxes, and which was created by an Interstate Compact authorized by Section 77-9-531 and by an act of the Legislature of the State of Alabama, the State Tax Commission, upon the written request of the new owner, shall prorate the amount of ad valorem taxes levied and assessed against the railroad property sold by each county, municipality and other taxing district for the calendar year of sale between the selling railroad and the new owner as of the date of sale. The commission shall certify the amounts allocated to the new owner to the selling railroad, the new owner and to the taxing authorities of each county, municipality and other taxing district. Upon the certification, the selling railroad shall be entitled to take credit for and to deduct from its ad valorem taxes accruing on the property sold in each taxing district for the calendar year the pro rata parts or shares of the taxes that are allocated and certified by the State Tax Commission as being part or share of the taxes accruing to the new owner.
MS Code § 27-31-39 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-39. Public trust tidelands

 All Public Trust Tidelands belonging to the State of Mississippi or any of its political subdivisions shall be exempt from ad valorem taxation.
MS Code § 27-31-41 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-41. Certain drilling rigs

 There is hereby exempted from all ad valorem taxes becoming a lien on or after January 1, 1989, each drilling rig for which there has been procured a privilege license (as required in Section 27-17-423) in exploring for, attempting to obtain, or obtaining production of oil, gas, sulphur, salt or any other minerals whether such operation is continued from year to year or not. This exemption shall not apply to material or equipment in supply depots or yards or to additional equipment not utilized as a necessary part of the drilling rig which has been operated in Mississippi under a local privilege license properly procured.
MS Code § 27-31-45 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-45. Computer software

 Computer software shall be exempt from ad valorem taxation. For purposes of this section, computer software shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, system and application programs and all documentation related thereto.
MS Code § 27-31-47 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|In General|§ 27-31-47. Furniture marketing businesses

  The board of supervisors of any county or the governing authority of any municipality is authorized, in its discretion, to exempt, partially or totally from ad valorem taxation, except ad valorem taxes for school district purposes, the following types of enterprises: any enterprise, located in the county or municipality, that (a) operates in a structure or facility which has a total measurement of at least three hundred twenty-five thousand (325,000) square feet in floor space; and (b) is engaged in the furniture industry, with a primary interest in marketing or exhibiting furniture.   The exemption granted under this section may be a full or total ad valorem exemption from taxation; or it may be a limited or partial exemption that exempts the enterprise from any ad valorem taxation over the level of taxation that such an enterprise is subject to on July 1, 1993. The time of the exemption granted under this section shall be for a period of ten (10) years, which shall begin on the date the exemption is granted. Any request for an exemption must be made in writing to the board of supervisors or the municipal governing authority.   Any exemption granted under this section shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.