reglab/housing_qa huggingface dataset:
MS Code § 27-31-102 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-102. Exemption of equipment used in connection with enhanced oil recovery projects

 Pipelines, dehydrators, compressors and other appurtenant equipment which are used to facilitate the transportation of carbon dioxide (CO2) in connection with an enhanced oil recovery project in the State of Mississippi shall be exempt from all ad valorem taxation, excepting taxes for school district purposes, for a period not to exceed ten (10) years from the date such pipelines and equipment are first placed into service.
MS Code § 27-31-103 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-103. Exemption of property used in operation of new hotels or motels in certain counties

 County boards of supervisors and municipal authorities in counties bordering on the Gulf of Mexico are hereby authorized and empowered, in their discretion, to grant exemption from ad valorem taxation in addition to those enumerated in Section 27-31-101, except state ad valorem taxation, on all tangible property, excepting motor vehicles, used in or necessary to the operation of new enterprises completed after May 6, 1958, which enterprises are commonly or are usually designated as hotels, motels, or both.   In the case of the county board of supervisors, the exemption shall not exceed five (5) years and in the case of the municipal authorities, the exemption shall not exceed ten (10) years. Said exemption may be granted in the case of domestic corporations, without regard to the date of its charter, and in the case of foreign corporations, without regard to the date on which it qualified to do business, and is authorized to do business, and in the case of an individual enterprise, said exemption shall be granted from the date said work is commenced.   No new exemption from ad valorem taxes levied for school district purposes shall be granted pursuant to this section from and after July 1, 1990.
MS Code § 27-31-107 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-107. Applications for exemptions

 Any person, firm or corporation claiming exemptions from municipal or county ad valorem taxation as provided in Sections 27-31-101 through 27-31-117 shall first file an application with the governing authorities of the municipality or the county board of supervisors, as the case may be, on or before June 1 of the year following the year of completion of the new enterprise or completion of the expansion or addition; however, no such application shall be required for, nor shall this section otherwise apply to, any fee-in-lieu of ad valorem taxation, granted pursuant to Section 27-31-104 or 27-31-105(2). Each copy shall be subscribed and sworn to by the individual making the application or, if a firm or corporation, by an officer or person duly authorized to do so. In the application, full information shall be given as to the property proposed to be exempted, the kind of articles to be manufactured, and the date from which exemption is claimed. Each application shall also show an itemized listing of the true value of all such property sought to be exempted. The governing authorities of the municipality or county board of supervisors may, by resolution spread on its minutes, approve such application for all or any part of the property sought to be exempted and for all or any part of the authorized period of exemption. The resolution of approval shall also have an itemized listing of the true value of all property to be exempted. The application, together with the resolution of approval, shall be forwarded to the Department of Revenue within thirty (30) days from the date of the resolution. The department shall proceed to investigate the matter and determine whether the property is eligible for the exemption. After investigation of the eligibility of the property, the department shall certify its determination to the governing authorities of the municipality or the county board of supervisors. If such property sought to be exempted is not eligible for such exemption, as above set forth, the Department of Revenue shall so certify. If the Department of Revenue certifies that the applicant is eligible for an exemption, it shall be discretionary with the board of supervisors or municipal authorities as to whether they grant the exemption, but in no event shall an exemption be granted if the Department of Revenue certifies that the applicant is not eligible for an exemption. The original copy of the application for exemption shall be returned to the governing authorities of the municipality or the county board of supervisors, as the case may be.
MS Code § 27-31-109 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-109. Granting of exemptions

 At its next meeting after receipt of certification from the State Tax Commission, the governing authorities of the municipality or the county board of supervisors, as the case may be, may enter an order on its minutes declaring that such property is exempted, and the date when such exemption begins and expires, and the chancery clerk or city clerk shall record such application, together with the order approving same, in a book kept in his office for that purpose, and shall file one (1) copy with the State Tax Commission.
MS Code § 27-31-111 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-111. Cessation of exempted operations

 If at any time during an authorized period of ad valorem tax exemption for a given plant there is a cessation of manufacturing operations as herein defined for a continuous period of twelve (12) months or more, all unexpired tax exemptions covered by Sections 27-31-101 through 27-31-117 for that particular plant shall become void, and if manufacturing operations are begun at a later date, a new application may be filed subject to the same approval and the same certification for the unexpired balance of the period covered by the original exemption.
MS Code § 27-31-113 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-113. Cancellation of exemption obtained by fraud, etc.

 If, at any time after exemption from ad valorem taxation hereunder has been obtained, it comes to the attention of the governing authorities of the municipality, the county board of supervisors, the Mississippi Agricultural and Industrial Board, the state tax commission, or the attorney general, that such exemption was obtained by fraud, misstatement or misrepresentation, or that the industry does not meet the definitions of a manufacturing industry as set forth in Section 27-31-101, it shall be the duty of the governing authorities of the municipality or the county board of supervisors to cancel such exemption.
MS Code § 27-31-115 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-115. Grant of exemptions by municipalities

 All municipalities may grant like exemptions from municipal ad valorem taxation for a period not exceeding ten (10) years to all manufacturers and other new enterprises mentioned in Section 27-31-101 hereof, and gasworks, waterworks, cooperative electrification associations, excepting railroads and additions or expansions or replacements mentioned in Section 27-31-105 hereof; however, municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in consecutive periods of less than ten (10) years, but the total of such consecutive periods shall not exceed ten (10) years.   No new exemption from ad valorem taxes levied for school district purposes shall be granted pursuant to this section from and after July 1, 1990.
MS Code § 27-31-117 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 31 - Ad Valorem Taxes-General Exemptions|New Factories and Enterprises|§ 27-31-117. State taxes

 Nothing in Sections 27-31-101 through 27-31-117 shall be construed to exempt any of the property mentioned in said sections from state ad valorem taxes.
MS Code § 27-33-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-1. Short title

 This article may be cited as "The Homestead Exemption Law of 1946."
MS Code § 27-33-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-7. Application of exemption; determination of right to exemption

 The exemption granted shall apply to assessments made for the year 1974 and subsequent years. The right to the exemption shall be determined according to the facts existing on January 1, 1974, and on January 1 of each year thereafter, but shall not be effective in any year unless an application has been made therefor, and the exemption has been granted, or allowed, as hereinafter provided.
MS Code § 27-33-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-9. Construction of terms

 When used in this article the meaning of words, terms, and phrases, shall be limited to that stated in the specific definitions contained in the article. Any other word, term, sentence, phrase, or paragraph shall be construed according to its usual meaning and according to its context. In case of doubt, construction shall be in favor of the state.
MS Code § 27-33-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-13. Head of family defined

 The words "head of a family" when used in this article shall mean a natural person, and be limited to the following:   A married person living with husband or wife.   A person who is unmarried but who permanently maintains a home occupied by himself or herself.   A husband living apart from his wife, but not divorced, having legal custody of one or more of their children and occupying and maintaining a home for them; but if the husband does not have legal custody of one or more children he shall be considered the head of a family if he occupies the home eligible for exemption at the time of separation.   A wife living apart from her husband, but not divorced, having legal custody of one or more of their children and occupying and maintaining a home for them; but if the wife does not have legal custody of one or more children she shall be considered the head of a family if she occupies the home eligible for exemption at the time of separation.   A person who is unmarried, a resident of the state, and permanently maintains a bona fide home for the benefit of one or more persons who are legally, morally, through blood relation or by assumed responsibility, dependent upon him for support even though the said unmarried person, from necessity, does not regularly reside in the home so maintained; but only one (1) home may be so exempted to one (1) person or for the same group.   Any one (1) of a group of two (2) or more persons related within the third degree, computed according to the rule of the civil law, when the members of the group hold collectively eligible title, and the group occupies and maintains a home as defined in this article.   A minor child who holds eligible title to and occupies a home when residing with parent(s) or other legal guardian.   The child of a testator who is responsible for the payment of taxes on a dwelling and the eligible land on which it is located in which he holds a remainder interest in the dwelling and eligible land (as defined in Section 27-33-17(h)).   A husband living apart from his wife, but not divorced, occupying and maintaining a home, provided the husband submits satisfactory evidence that he has not filed a combined return with his wife during any year for which homestead exemption is sought by him.   A wife living apart from her husband, but not divorced, occupying and maintaining a home, provided the wife submits satisfactory evidence that she has not filed a combined return with her husband during any year for which homestead exemption is sought by her.
MS Code § 27-33-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-15. Family group defined

 The persons named in each of the paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (i) and (j) in Section 27-33-13 shall constitute a "family group" within the meaning of this article.
MS Code § 27-33-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-23. Homes outside a municipality

 In case of a dwelling located on land outside of a municipality, it shall be subject to limitations and restrictions, as follows:   The dwelling and the land on which it is located shall comply with all the requirements of Section 27-33-19, subject to the exclusions of Section 27-33-21, or other parts of this article, and the land included shall be situated as required by Section 27-33-27 of this article.   In the case of a dwelling located outside a municipality, additional lands inside the municipality shall not be added unless actually joined, and unless the owner does not own sufficient eligible lands outside the municipality.   The land to be included with a dwelling for homestead exemption shall not exceed one hundred sixty (160) eligible acres, together with barns, tenant houses, and other necessary out-houses.   If the tract of land upon which the dwelling stands be less than one hundred sixty (160) eligible acres, and if the head of the family owns other eligible land, the homestead exemption may include such additional land nearest the home tract; provided, the additional lands so selected shall be, if possible, in the county of the owner's residence, and all adjoining land in the same section as the dwelling, and in all cases regular legal subdivisions of a section, of forty (40) acres or more shall be taken before lesser divisions and irregular tracts are taken, the number of acres in no event to exceed the grand total of one hundred sixty (160) acres.   The additional tract or tracts of land selected shall be, if possible, in the county in which the dwelling is located; but if an eligible person owns less than one hundred sixty (160) acres of eligible land in the county of residence and owns additional eligible land in an adjoining county, he shall be allowed such additional land not to exceed a grand total in both counties of one hundred sixty (160) acres.   If no event, whether in the county of residence or not, shall the distance between the nearest boundary of each additional tract of land and the land on which the dwelling house stands, be more than five (5) miles, and in no event shall more than three (3) additional disjoined tracts be added to the tract upon which the dwelling stands.   In the case of land in an adjoining county, application for homestead exemption must be filed in each county, and the application filed in the county in which the additional land lies must be accompanied by two copies of the application in the county of residence. Each of the two (2) copies must be certified by the chancery clerk of the county of residence, as true copies. One (1) copy shall be attached to the original application made to the county in which the additional land lies and the other copy shall be attached to the duplicate of the application made to the county in which the additional land lies.
MS Code § 27-33-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-25. Homes in municipalities

 In case of a dwelling located on land in a municipality, it shall be subject to limitations and restrictions as follows:   On land regularly platted in blocks and lots, the land to be included for homestead exemption shall be limited to adjoining lots; provided, any street, alley or road which is not open to public use may be disregarded in determining the limitation herein fixed.   On platted land, actually joined to unplatted land, all lying inside a municipality, the amount of land that may be included in the homestead for exemption shall be the same as provided for land lying outside a municipality, except that all the land must be actually joined.   On platted or unplatted land in a municipality, actually joined to other land lying outside of the municipality, the owner's dwelling being in the municipality, the provisions of the article for land lying outside a municipality shall apply to the whole, except that all the land must be actually joined.   On unplatted land, all lying inside a municipality, the homestead shall be determined as in the case of homes located outside of a municipality, except that all the land must be actually joined; provided, a street or road through or across the tract shall be disregarded in determining the limitation herein fixed, and the land divided by such street or road shall be held as actually joined.
MS Code § 27-33-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-27. Unplatted land shall be described and acreage stated

 Land included in an exempt homestead outside a municipality and unplatted land included in an exempt homestead in a municipality shall consist, if possible, of regular legal subdivisions of a section or sections, and tracts of less than forty (40) acres shall not be included unless necessary, and the homestead shall include all adjoining land in the same section as the dwelling before land is included in another section; and in the case of land not surveyed according to the plan of the government surveys, the land shall, as nearly as possible, be defined in straight lines, and the area be, as nearly as practicable, in the form of a square or rectangle, or shall observe such boundaries as streams, bodies of water, railroads or public roads. In all cases, the land shall be described in the application sufficiently to clearly locate and identify the same; also the number of acres in each tract shall be stated, whether shown on the assessment roll or not.
MS Code § 27-33-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-29. Effect of destruction, etc., of dwelling

 In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.
MS Code § 27-33-39 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-39. Duties of the chancery clerk

 The chancery clerk of the county shall,   Assist the board of supervisors in dealing with applications for homestead exemption, and present, on the call of the board, all records from his office necessary for the allowance or disallowance of any application for homestead exemption coming before the board; and   Receive from the clerk of the board of supervisors the applications filed for homestead exemption, as provided in Section 27-33-35, paragraph (a), and preserve them accessible as public records for at least three (3) years.
MS Code § 27-33-45 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-45. Duties of the state auditor

 The auditor shall, upon receipt of the requisitions of the commission provided for in paragraphs (g) and (h) of Section 27-33-41, issue his warrants on the state treasurer to pay to the taxing units the amount set out in the requisitions. The warrant shall be made payable to the official depository for the funds of the taxing unit. He shall issue no warrant for such purpose except upon the requisition of the commission.
MS Code § 27-33-47 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-47. Duties of the state treasurer

 The treasurer shall pay the warrants of the state auditor provided for in Section 27-33-45 of this article, out of any monies in the state treasury appropriated for the purposes provided by this article.
MS Code § 27-33-49 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-49. Duties of the attorney general

 Except as otherwise authorized in Section 7-5-39, the Attorney General of the state shall be the attorney for the commission and shall represent it in any proceedings before any court. In any hearing before the commission, where the services of an attorney are desired or needed, the Attorney General shall attend on behalf of the commission. The Attorney General shall construe any doubtful or conflicting provisions of this article, and his opinion shall be controlling on all officers.
MS Code § 27-33-51 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-51. Duties of tax collectors

 The tax collectors of the several counties of the state shall perform such duties as are generally imposed upon them by the laws of this state with respect to the collection of taxes and the payment of same into the proper accounts; and in addition to such general duties:   He shall, upon receipt of a duly certified copy of the order of the board of supervisors, adopted under the provisions of Section 27-33-37(l), correct the supplemental roll as required by said order and list as subject to all taxes the assessed value of homes in all cases to the extent directed by the order of the board; and he shall change the supplemental roll for the year, or years, in accord with the order of the board, so as to show the additional taxes due and he shall prepare a tax receipt therefor, with proper references thereon to the board, the year or years for which the additional taxes are levied, and to the page and line of the supplemental roll where the assessment is listed.   He shall collect all additional taxes on or before the first day of February of the year following that in which the notice is issued to make the correction and reassessment, and the collection of taxes shall be made in the same manner and at the same time taxes are collected on other property, if any, of the same owner; and he shall give to the taxpayer a separate receipt for such additional taxes.   He shall give to all taxpayers having an exempted home under the terms of this article a tax receipt made in the manner and form directed by Sections 27-41-33 and 27-41-35; and this requirement shall apply to receipts given for additional taxes as provided by paragraphs (a) and (b) of this section.   He shall collect all taxes due to the extent required by this article; and it shall be his duty to collect said taxes, including additional taxes as provided by paragraphs (a) and (b) of this section, by sale of the property in the manner provided by law in the case of other real property, and by any other method or means provided by law for the collection of taxes levied against real property.