reglab/housing_qa huggingface dataset:
MS Code § 27-33-55 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-55. Appeals

 Any adverse determination in connection with the administration of this article may be appealed from by the one aggrieved, in the manner provided by the general laws of the state.
MS Code § 27-33-57 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-57. False oaths

 Any person who shall make oath to a false or fraudulent application for homestead exemption shall be guilty of perjury.
MS Code § 27-33-59 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-59. Penalties

 Any person who shall knowingly make any false or fraudulent claim for exemption under the provisions of this article or make any false statement or representation, or concealment of a material fact in support of such claim; or any person who shall assist another in the preparation of any false or fraudulent claim; or enters into any collusion with another by the execution of a fictitious deed, deed of trust, or mortgage, or shall otherwise aid, assist or abet any person in the preparation or presentation of any false or fraudulent claim for exemption shall be guilty of a misdemeanor. Upon conviction such person shall be punished by a fine not exceeding Five Hundred Dollars ($500.00) or six (6) months imprisonment.   Any person who obtains a homestead exemption by any means referred to in this section or in any manner other than as provided by this article shall be liable for double the amount of the taxes lost by reason of the illegal exemption, and the property shall be liable for the said amount, which may be collected by suit or by sale of the property.   If a revision of tax loss be occasioned by disallowance by the commission of a fraudulent exemption, or if the revision is caused by knowing noncompliance with provisions of this article on the part of officers in the allowance of exemptions, then any reduction in the total amount of tax loss may be made by the commission, in its discretion, in double the amount of the reduction of the total tax loss. Such reduction shall be made from the second installment or any subsequent payment due the taxing unit. But in no instance shall the reduction in tax loss be less than the amount of taxes due on such fraudulent or illegal exemption.
MS Code § 27-33-61 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-61. Public attorneys to sue

 Any county attorney, district attorney, or the attorney general shall bring suit and prosecute it to a conclusion, in the name of the state, or county, or district, when requested to do so by a member of the board of supervisors, or the state tax commission, if upon investigation the suit appears to be meritorious.
MS Code § 27-33-63 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-63. Additional restrictions, limitations and changes

  The provisions of the "Homestead Exemption Law of 1946" are hereby modified and clarified as stated in the subsequent subsections of this section, and all restrictions, limitations and changes made by this section are supplemental to and cumulative of the provisions now contained in said law of 1946.   A home, as defined in this article, shall be the legal domicile of the owner and his family group, excepting in those cases where the law permits exemption to an owner who maintains a home for dependents of the claimant or where the law permits an exemption to an owner who holds a remainder interest in the dwelling and eligible land as defined in Section 27-33-17(h). All eligible claimants for homestead exemption in all instances shall have their legal domicile in the State of Mississippi, shall be subject to the jurisdiction of this state, shall be subject to and comply with the income tax laws, shall be subject to and comply with the road and bridge privilege tax laws thereof, and shall not be an elector in any other state.  No claimant for homestead exemption shall be eligible for exemption if the claimant or the claimant's spouse has failed to comply with the income tax laws of this state or if the claimant or the claimant's spouse claims that he or she is a resident of some other state when assessed with income taxes in this state.   No claimant for homestead exemption shall be eligible for exemption if the claimant or the claimant's spouse in the homestead has failed to comply with the road and bridge privilege tax laws or asserts that any motor vehicle owned by and/or in the possession of any one or more of such persons, in whole or in part, has its legal situs in some other state. Displaying a license plate of some other state on such motor vehicle shall be prima facie proof that such assertion has been made.   Homestead exemption applications disapproved or disallowed exclusively because of the failure of the claimant or the claimant's spouse to comply with the income tax laws and/or road and bridge privilege tax laws of this state may be subsequently approved or allowed, as the case may be, when sufficient proof is submitted that such tax laws have been fully complied with by such persons.    The provisions of this section shall apply to and govern the taxes levied for the fiscal year ending in 1948 and to each fiscal year thereafter.
MS Code § 27-33-65 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-65. Time for reassessment and collection of taxes upon disallowance of exemption

  Boards of supervisors are hereby authorized at any time within one (1) year from the time the state tax commission has disallowed an application for homestead exemption to re-assess the same as subject to all taxes and to order the tax collector to collect any and all additional taxes due as a result of such re-assessment, and to require that all such taxes shall be collected on or before the 1st day of February following the date of such re-assessment. Provided, that this authority shall apply to all homestead exemption applications disallowed for any year prior to 1946 and shall be exercised in the manner and form as specified in Section 27-33-37, Mississippi Code of 1972.   All assessments or re-assessments of homestead exemptions for more than one (1) year made as provided by Section 27-33-37 shall be void and the same are hereby abated; and additional taxes may be collected upon such re-assessment for not more than one (1) year.
MS Code § 27-33-71 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-71. Tax table for exemptions claimed in 1986 calendar year for which reimbursement is made in 1987 calendar year

  Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:  Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.   One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.   Click to view    Qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Seven Thousand Dollars ($7,000.00) of the assessed value of the homestead property.   This section shall only apply to exemptions claimed in the 1986 calendar year for which reimbursement is made in the 1987 calendar year.    ASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 - $ 150 $ 6.00 151 - 300 12.00 301 - 450 18.00 451 - 600 24.00 601 - 750 30.00 751 - 900 36.00 901 - 1,050 42.00 1,051 - 1,200 48.00 1,201 - 1,350 54.00 1,351 - 1,500 60.00 1,501 - 1,650 66.00 1,651 - 1,800 72.00 1,801 - 1,950 78.00 1,951 - 2,100 84.00 2,101 - 2,250 90.00 2,251 - 2,400 96.00 2,401 - 2,550 102.00 2,551 - 2,700 108.00 2,701 - 2,850 114.00 2,851 - 3,000 120.00 3,001 - 3,150 126.00 3,151 - 3,300 132.00 3,301 - 3,450 138.00 3,451 - 3,600 144.00 3,601 - 3,750 150.00 3,751 - 3,900 156.00 3,901 - 4,050 162.00 4,051 - 4,200 168.00 4,201 - 4,350 174.00 4,351 - 4,500 180.00 4,501 - 4,650 186.00 4,651 - 4,800 192.00 4,801 - 4,950 198.00 4,951 - 5,100 204.00 5,101 - 5,250 210.00 5,251 - 5,400 216.00 5,401 - 5,550 222.00 5,551 - 5,700 228.00 5,701 - 5,850 234.00 5,851 - 6,000 240.00 6,001 - 6,150 246.00 6,151 - 6,300 252.00 6,301 - 6,450 258.00 6,451 - 6,600 264.00 6,601 - 6,750 270.00 6,751 - 6,900 276.00 6,901 and above 282.00
MS Code § 27-33-73 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-73. Tax table for exemptions claimed in 1987 calendar year for which reimbursement is made in 1988 calendar year

  Qualified homeowners described in subsection (1) of Section 27-33-67 shall be allowed an exemption from ad valorem taxes according to the following table:  Assessed values shall be rounded to the next whole dollar (Fifty Cents (50¢) rounded to the next highest dollar) for the purposes of the above table.   One-half (1/2) of the exemption allowed in the above table shall be from taxes levied for school district purposes and one-half (1/2) shall be from taxes levied for county general fund purposes.   Click to view    Qualified homeowners described in subsection (2) of Section 27-33-67 shall be allowed an exemption from all ad valorem taxes on not in excess of Six Thousand Five Hundred Dollars ($6,500.00) of the assessed value of the homestead property.   This section shall only apply to exemptions claimed in the 1987 calendar year for which reimbursement is made in the 1988 calendar year.    ASSESSED VALUE HOMESTEAD OF HOMESTEAD EXEMPTION $ 1 - $ 150 $ 6.00 151 - 300 12.00 301 - 450 18.00 451 - 600 24.00 601 - 750 30.00 751 - 900 36.00 901 - 1,050 42.00 1,051 - 1,200 48.00 1,201 - 1,350 54.00 1,351 - 1,500 60.00 1,501 - 1,650 66.00 1,651 - 1,800 72.00 1,801 - 1,950 78.00 1,951 - 2,100 84.00 2,101 - 2,250 90.00 2,251 - 2,400 96.00 2,401 - 2,550 102.00 2,551 - 2,700 108.00 2,701 - 2,850 114.00 2,851 - 3,000 120.00 3,001 - 3,150 126.00 3,151 - 3,300 132.00 3,301 - 3,450 138.00 3,451 - 3,600 144.00 3,601 - 3,750 150.00 3,751 - 3,900 156.00 3,901 - 4,050 162.00 4,051 - 4,200 168.00 4,201 - 4,350 174.00 4,351 - 4,500 180.00 4,501 - 4,650 186.00 4,651 - 4,800 192.00 4,801 - 4,950 198.00 4,951 - 5,100 204.00 5,101 - 5,250 210.00 5,251 - 5,400 216.00 5,401 - 5,550 222.00 5,551 - 5,700 228.00 5,701 - 5,850 234.00 5,851 - 6,000 240.00 6,001 - 6,150 246.00 6,151 - 6,300 252.00 6,301 and above 258.00
MS Code § 27-33-77 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-77. Reimbursement of tax losses; limitations

 Beginning with the 1985 supplemental roll, and for each succeeding year's roll thereafter, the amount of tax loss to be reimbursed because of exemptions provided for in this article shall be Fifty Dollars ($50.00) each for county taxes exempted and school taxes exempted for a total of One Hundred Dollars ($100.00) per applicant qualifying for homestead exemption under this article.   The reimbursement received by the county shall be distributed by the county treasurer to the general fund.   Provided further, that tax losses sustained by municipalities because of exemptions granted to homeowners described in subsection (2) of Section 27-33-67 shall be reimbursed up to the amount of the actual exemption allowed, not to exceed Two Hundred Dollars ($200.00) per qualified applicant.   The reimbursement received by a county, municipality or school district may be pledged as security for a loan if the reimbursement to the county or school district is otherwise authorized or required by law to be pledged as security for such a loan.
MS Code § 27-33-79 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 33 - Ad Valorem Taxes-Homestead Exemptions|Article 1 - General Provisions|§ 27-33-79. Reimbursement of tax losses as affected by reduction of approved homestead applicants

 Notwithstanding the limitation imposed on reimbursement of tax losses in Section 27-33-77, no taxing unit shall be reimbursed more than one hundred six percent (106%) or less than the amount of the reimbursement made to the same taxing unit, for the next preceding year, unless such reimbursement is reduced as a result of a reduction in approved homestead applicants; however, for the 1986 calendar year, no taxing unit shall be reimbursed less than the amount of the reimbursement made to the same taxing unit for the 1985 calendar year.
MS Code § 27-35-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-1. Tax lien; attachment; preferences

  Taxes (state, county and municipal) assessed upon lands or personal property, excepting motor vehicles as defined by the Motor Vehicle Ad Valorem Tax Law of 1958, Sections 27-51-1 through 27-51-49, shall bind the same and, except for environmental covenants created pursuant to the Mississippi Uniform Environmental Covenants Act, shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created; and all such taxes assessed shall be a lien upon and bind the property assessed. Except as provided in subsection (3) of this section, the aforesaid tax lien shall attach to all land situated within this state on January 1 of each year, and upon any personal property so situated or brought into this state at any time prior to March 1 of each year except as hereinafter provided. A tax lien shall attach to that personal property listed in an ordinance duly adopted by a county or municipality and to all heavy duty equipment at any time of the year such property is brought into or situated in this state. Such personal property shall not be subject to tax in more than one (1) county; and such county in which said property was located at the earliest taxable date shall have priority in the collection of such taxes. All taxes assessed on stock of goods or merchandise shall be based on the value of the inventory on January 1 of the tax year or the average monthly inventory during the preceding twelve (12) months from January 1 of each year and are specifically made a lien thereon regardless of changes in the items of which it may be composed; and no such property shall be exempt from distress or sale for taxes. It shall not be necessary to the validity of any assessment or of a sale of land for taxes that it shall be assessed to its true owner, but the taxes shall be a charge upon the land or personal property taxed and the sale shall be a proceeding against the thing sold and shall vest title in the purchaser without regard to who may own the land or other property when assessed, or when sold, or whether wrongfully assessed either to a person or to the state or any county, city, town or village, or subdivision of either. Provided, however, that the lien for municipal taxes shall be secondary and subordinate to the lien for state and county taxes.   Heavy duty equipment shall mean any motor vehicle used primarily off the road for construction purposes whose gross weight exceeds sixteen thousand (16,000) pounds but shall not include inventory on hand for sale by duly licensed heavy equipment dealers.   With respect to lands owned by the state, which lands are leased to private agricultural enterprises and taxable under Section 47-5-66, the tax lien provided for in this section shall attach and be enforceable in the same manner as are other tax liens at the time the crop is harvested.
MS Code § 27-35-3 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-3. Date establishing liability to taxation

 All taxable real property situated in the state acquired or held by any person before January 1 of each year, and all other taxable property so situated or brought into this state at any time prior to March 1 of each year, shall be assessed and taxes thereon paid for the ensuing year with the exception of heavy duty equipment as defined in Section 27-35-1(2). Heavy duty equipment shall be assessed and taxes thereon paid at any time such equipment is acquired or brought into this state for use as construction equipment, and such assessment shall be prorated with respect to the number of months remaining in the year. Such other property shall not be assessed by more than one (1) county, and such county in which said property was located at the earliest taxable date in any year shall have priority in the assessment of such taxes.   Provided, however, that when a municipality is created or the corporate limits thereof extended after January 1 of any year it shall have, prior to July 1 of said year, the full right and power to assess said property and collect taxes for the current year to the same extent as if it had been created or limits extended prior to January 1 of that year.   Nothing in this section shall be construed to limit the power of the state to define and declare the situs of particular species of property having no fixed situs at some place in this state.
MS Code § 27-35-4 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-4. Rates of assessment

  All Class I property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of ten percent (10%) of true value.   All Class II property and Class III property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of fifteen percent (15%) of true value.   All Class IV property and Class V property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of thirty percent (30%) of true value.
MS Code § 27-35-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-5. Taxes, increases, penalties and interest recoverable by action

 Every lawful tax including all increases, penalties and interest which may be or become owing or assessed, levied or imposed by the state or by a county, municipality or levee board, whether ad valorem (including all school district taxes), privilege, excise, income or inheritance, is a debt due by the person or corporation owning the property or carrying on the business or profession upon which the tax is levied or imposed, whether properly assessed or not, or by the person liable for the income, inheritance or excise tax, and may be recovered by action by any officer authorized to sue for or collect same. Said increases, interest and penalties shall be recoverable as a part of the tax with respect to which they are imposed. The recovery of a personal judgment for taxes on land or personal property against the owner shall not extinguish the tax lien. In all actions for the recovery of ad valorem taxes the assessment roll shall be only prima facie correct.
MS Code § 27-35-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-7. Where persons and property assessed

 Real property shall be assessed in the county, municipality and district where situated; and all tangible personal property shall be assessed in the county, municipality or district in which the same may be on the day the said tax lien takes effect, and the list thereof may be rendered by an agent of the owner. Provided, that where tangible personal property is temporarily removed from the taxing jurisdiction before the day on which the tax lien takes effect, said tax lien shall take effect in such jurisdiction as though said property were not removed.   All property subject to taxation not above-mentioned shall be assessed in the county, municipality and district where the owner resides.   Provided, however, that all persons, firms and corporations doing contracting work for drainage districts, for road districts, levee districts, bridge building or any other kind of contracting work, shall have all their personal property used in carrying out such contracts assessed in the county and district where such property is being used on the first day of January of each year.
MS Code § 27-35-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-9. Where banks and other companies assessed

 All banks and other companies and corporations shall be assessed in the county in which the principal office or place of transacting business is situated; and if there shall be no such principal office or place of business, then in the county or counties in which the business of the bank, company or corporation shall be carried on.
MS Code § 27-35-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-11. Banks; how lands of bank taxed

 The real estate of a bank or banking association shall be assessed and pay taxes-state, county, district and municipal-according to its value, as other real estate.
MS Code § 27-35-12 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-12. Banks; personal property of banks taxed

 The personal property of a bank or banking association shall be assessed and shall be liable for county, district and municipal ad valorem taxes, and every bank shall pay such ad valorem taxes at the time and in the manner provided by law.
MS Code § 27-35-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-13. Assessment in election districts and towns

 The assessment of personal property in each election district of the county or of each city, town and village, shall be entered separately on the roll, so as to show the property of each election district, not embracing a city, town, or village, and in each city, town and village distinctly, apart from all others.