reglab/housing_qa huggingface dataset:
MS Code § 27-35-315 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-315. Duty of clerk of board of supervisors

 The clerk of the board of supervisors shall make one copy of the said assessment rolls, and shall certify and deliver the same to the tax collector which when done shall have the same force and effect as other certified copies of tax rolls placed in the hands of the tax collector.
MS Code § 27-35-319 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-319. Assessing and taxing property of telephone companies located in not more than six counties

 Notwithstanding the provisions of Sections 27-35-31, 27-35-309, 27-35-317 and 27-35-323, when all the property of a telephone company is located in not more than six (6) counties, it shall be assessed and taxed as that of a person; and the laws, providing for the assessment and collection of taxes on the property of persons, shall apply to the assessment and collection of taxes on the property of such companies. All shares or certificates of stock issued by any such corporation or company shall be exempt from taxation and shall not be returned for assessment. Its land and tangible personal property shall be assessed and taxed where situated on the first day of January of the year.
MS Code § 27-35-321 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-321. Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission

 Any corporation owning, possessing, holding or operating a toll bridge structure located partly but not wholly within one county of this state and any substantial part of which so situated in this state is used or operated, howsoever, by or in connection with any common carrier railroad, as an instrumentality or facility for the conduct by such common carrier railroad of interstate commerce or its interstate transportation business, shall be considered and the same is hereby declared and defined to be a public service corporation as to all of its property situated in this state and which is liable to taxation in this state; and such property shall be wholly and exclusively subject to valuation and assessment for the purposes of taxation by the state tax commission of Mississippi, which commission is by law constituted state assessor of railroads and other public service corporations. Such property of said corporation shall be assessed to the extent and in like manner as the property of other public service corporations and public utilities now subject to the authority and jurisdiction of said commission; and said toll bridge corporations shall make and file schedules in time and manner as provided by Sections 27-35-309, 27-35-317 and 27-35-323 and under penalties as therein provided.   Such property of all persons, partnerships or associations of persons, so owned, held, possessed, operated, situated and utilized, however, shall, likewise, be valued and assessed for the purposes of taxation by the said state tax commission of Mississippi.
MS Code § 27-35-325 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-325. Department of Revenue empowered to assess certain property escaping taxation

 The Department of Revenue is hereby authorized and empowered and it shall be its duty to assess any property required to be assessed by the Department of Revenue as the state assessor of railroads, which it discovers escaping taxation in former years by reason of not being assessed; and to assess or cause to be assessed and taxed, any such property which it discovers escaping taxation by reason of not being assessed in or for the benefit of any road district, school district, or other taxing district or municipality, although the property may have been assessed and taxed for state and general county taxes; however, the right to so assess property shall expire at the end of seven (7) years from the date when the right so to do first accrued. When any property is discovered escaping assessment and taxation which, under the law, is required to be assessed by the Department of Revenue as state assessor of railroads, the Department of Revenue shall assess the same for such purpose and for the years it has escaped taxation, and shall give notice by United States mail, or otherwise, by the Commissioner of Revenue of the Department of Revenue to the owner of the property, or agent, of such owner, showing what property has escaped assessment and for what years, and all other proper information, and the owner shall have thirty (30) days in which to file objections. The Department of Revenue shall deal with the assessment in all respects with the same powers as if made at the time regular assessment of such property is made, and shall have power to require such information as it may desire for the correct determination of all questions before it. When any objection is heard and determined, the Board of Tax Appeals shall by order approve or disapprove, or may modify the assessment, and make it final. If no objection is made in regard to the assessment or if the assessment is approved or modified by the Board of Tax Appeals, the Department of Revenue shall certify it to the clerk of the board of supervisors of the county or counties where the property is located, and such assessment shall be dealt with by the clerk and tax collector as is required in cases of assessments when made at the regular time. In all cases where suit is necessary, it shall be the duty of the Attorney General to represent the Department of Revenue whenever requested to do so.
MS Code § 27-35-327 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-327. Records to be kept and preserved

 Complete and full records shall be kept and preserved by the state tax commission of all things done under the authority vested in it as the state assessor of railroads, and public utilities.
MS Code § 27-35-331 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-331. Public service corporations liable for ad valorem taxes on certain buildings and land

 The public service corporations to which Sections 27-35-331 through 27-35-343 apply are persons, individuals, partnerships, corporations, associations or entities that own, control, manage or operate a business engaged in:   The generation, manufacture, transmission or distribution of electricity to or for the public for compensation.   The distribution or sale of natural or artificial gas to the public for compensation; provided, however, Sections 27-35-331 through 27-35-343 shall not apply to entities engaged in the interstate transmission of gas by pipeline.   The transmission, conveyance or reception of any message over wire or by radio, or otherwise, of writing, signs, signals, pictures and sounds of all kinds by or for the public for compensation; provided, however, Sections 27-35-331 through 27-35-343 shall not apply to telephone companies whose properties are located in not more than six (6) counties as provided in Section 27-35-319, Mississippi Code of 1972.
MS Code § 27-35-333 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-333. Properties of public service corporations subject to ad valorem taxes

 The properties of public service corporations which are subject to Sections 27-35-331 through 27-35-343 are limited to:   Vacant and unimproved real estate owned in fee simple.   Buildings and the land on which they are situated utilized solely for the purpose of housing the managerial offices of such corporations, and the office furniture and facilities located therein.   Buildings and the land on which they are situated utilized for the warehousing or storage of materials and supplies; provided, however, Sections 27-35-331 through 27-35-343 do not apply to the materials, supplies, equipment and facilities warehoused or stored therein.   Buildings and the land on which they are situated utilized for the purpose of conducting the merchandising and sale of appliances utilizing the utility service furnished by such entity, together with inventories of such goods and appliances.
MS Code § 27-35-335 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-335. Properties of public service corporations not subject to ad valorem taxes

 Sections 27-35-331 through 27-35-343 do not apply to properties owned by such public service corporations utilized in the furnishing of the utility service in which such public service corporations are engaged. This exclusion includes, but is not restricted to, the following: electric generating plants and related facilities; electric transmission and distribution facilities; electric substations; telephone exchanges; communication facilities by means of which communication service is effected; communication relay facilities; gas mains, pumping stations; metering facilities; compression stations; all facilities and equipment by means of which gas is received from the supplier and delivered to the consumer. It is the intent of Sections 27-35-331 through 27-35-343 to vest in county tax assessors the jurisdiction to assess only those types and kinds of properties enumerated in Section 27-35-333, and no other.
MS Code § 27-35-337 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-337. Duty of public service corporations to report certain data to county tax assessors

 It shall be the duty of public service corporations subject to Sections 27-35-331 through 27-35-343 to report to the county tax assessor of the counties in which any property subject to Sections 27-35-331 through 27-35-343 is located the same information and data, at the same time as such data and information has heretofore been reported to the State Tax Commission. Reports to the State Tax Commission may, after the effective date of Sections 27-35-331 through 27-35-343, eliminate the data and information which will be reported to county tax assessors pursuant to this section.
MS Code § 27-35-339 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-339. Appraisal and assessment of certain property of public service corporations

 All property, as described in Section 27-35-333, of public service corporations subject to Sections 27-35-331 through 27-35-343 shall be appraised by county tax assessors and assessed in proportion to its true value in the same manner as is provided by law for other properties subject to the jurisdiction of the county tax assessors and at the same assessment ratio as established for other public service corporation property.
MS Code § 27-35-341 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-341. No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts

 With respect to properties appraised and assessed by county tax assessors pursuant to Sections 27-35-331 through 27-35-343, the assessments so made shall constitute the assessment thereof for purposes of ad valorem taxes imposed by municipalities or other taxing districts on properties located therein. Assessing jurisdiction over such properties is specifically not conferred upon municipal authorities or authorities of other taxing districts.
MS Code § 27-35-343 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 3 - Assessment of Railroads and Other Public Service Corporations|§ 27-35-343. Years to which Sections 27-35-331 through 27-35-343 shall apply

 Sections 27-35-331 through 27-35-343 shall apply to the assessment of public service corporation properties for the calendar year 1987 and thereafter.
MS Code § 27-35-501 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-501. Assessment by Commissioner of Revenue

 It shall be the duty of the Commissioner of Revenue, constituting the state assessor of railroads and other public service corporations, to annually assess for taxation the property of the persons, firms, partnerships, companies, associations, or corporations, as hereinafter defined, engaged in the business of operating, furnishing or leasing cars for the transportation of freight, or to be used in the operation of any railway line or lines wholly or partially within this state.
MS Code § 27-35-503 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-503. Company defined

 The word "company" as used in the following sections shall be deemed and construed to mean any person, firm, partnership, company, association, or corporation engaged in operating, furnishing, or leasing cars, as defined and described in Sections 27-35-505 and 27-35-507, whether formed or organized under the laws of this state, or any other state or territory, or foreign country.
MS Code § 27-35-505 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-505. Freight line company defined

 Every company engaged in the business of operating cars, not otherwise listed for taxation or taxed in Mississippi, for the transportation of freight, whether such freight be owned by such company, or any other person or company, over any railway line or lines, in whole or in part within this state, such line or lines not being owned, leased, or operated by such company, whether such cars be termed box, flat, coal, ore, tank, stock, gondola, furniture or refrigerator cars, or by some other name, shall be deemed to be a freight line company.
MS Code § 27-35-507 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-507. Equipment company defined

 Every company engaged in the business of furnishing or leasing cars of whatsoever kind or description, to be used in the operation of any railway line or lines, wholly or partially within this state, such line or lines not being owned, leased or operated by such company, and such cars not being otherwise listed for taxation in Mississippi shall be deemed to be an equipment company.
MS Code § 27-35-509 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-509. Companies to make report to state tax commission; information to be given

 Every company as above defined doing business or owning cars which are operated in this state, shall, annually, on or before the first day of April, in each year, make out and deliver to the state tax commission a statement, verified by oath of an officer or agent of such company, making such statement, showing as of the first day of January, of the year in which the statement is rendered, the following:    The name of the company.   The nature of the company, whether a person, firm, partnership, company, association or corporation, and under the laws of what state organized.   The location of its principal office, or place of business.   The name and post-office address of its president, secretary, treasurer, auditor, other principal officers.   The name and post office address of the principal officer or managing agent of the company in Mississippi, if any.   The aggregate number of miles traveled within the State of Mississippi by its cars during the preceding calendar year and the aggregate number of miles over each railroad in the state; and the total number of miles traveled by its cars during the preceding calendar year wherever operated.   The average number of miles traveled by the cars of each class of its cars during the preceding year. The number of cars necessary for the mileage traveled within the State of Mississippi, under the circumstances that ordinarily attend the use of such cars, and where different classes of cars are used by said company, as to the matters embraced in this and the preceding paragraph, it shall furnish the required information as to each class of said cars on the forms prescribed and furnished by the State Tax Commission.   The actual cash value on the first day of January next preceding, of the said number of cars necessary to provide for the mileage to be reported as required by paragraph (6) of this section.   The real estate, personal property, structures, machinery, fixtures, and appliances, owned by said company, within the state, and the location and the actual value thereof, and in what county, municipality, road district, school district or other taxing district where the same was located on the first day of January next preceding.  The State Tax Commission may grant an extension of up to thirty (30) days for the filing of the statements required by this section.
MS Code § 27-35-511 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-511. Tax commission may call for additional information

 Upon the filing of such statements the state tax commission shall examine each of them and if it shall deem the same insufficient, or if they fail to fully set out the matters required to be reported, or if the state tax commission desires any other or further information, it shall require such officer, or agent, to make such other and further statements as to such matters as it may deem proper.
MS Code § 27-35-513 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-513. Failure to report; penalty

 If any company shall fail, or refuse, to make and file any statements required by law or any other statement demanded by the State Tax Commission on or before the time required by Section 27-35-509, Mississippi Code of 1972, such company shall pay a penalty of up to ten percent (10%) on the tax as computed by the State Tax Commission, and in case of such failure, neglect or refusal, the commission shall make out an assessment against the company or companies, from the best information available.
MS Code § 27-35-515 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-515. Exemptions; payments in lieu of taxes

 Any railcar company required to be assessed under Section 27-35-501, Mississippi Code of 1972, shall be exempt from county, municipal and district ad valorem taxes. In lieu of the payment of ad valorem taxes, such company shall pay to the State Tax Commission a sum based upon the assessed value of the company in an amount to be determined and distributed as follows:   The State Tax Commission shall annually assign an assessed value to any railcar company described in Section 27-35-501, Mississippi Code of 1972. In determining this assessed value, the commission shall consider the value of the company's cars apportioned to Mississippi and, among other things, the proportion of the total number of car miles within the state during the preceding year to the total number of such car miles during the same period, both within and without the state.   On or before the first day of December for the year applicable, such company shall pay to the State Tax Commission a sum equal to the assessed value of that company's railcars apportioned to Mississippi multiplied by a rate as determined by the tax commission comprised of applicable statewide averages of county and municipal millages.   The State Tax Commission shall have the power to adopt, amend or repeal rules and regulations necessary to implement the duties assigned to the commission in this section.   Funds collected under this section shall be distributed to the respective counties of the state in proportion to the number of miles of railroad in the respective county to the total number of miles of railroad in the entire state. The State Tax Commission shall retain three percent (3%) of the funds collected under this section to defray the cost of collection and distribution of such funds.
MS Code § 27-35-517 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-517. Objections to assessments

  The assessment when made and completed shall remain open for thirty (30) days for inspection in the offices of the Department of Revenue and be subject to objections by the railcar companies for the same time period. The Board of Tax Appeals shall hear all objections, and it may increase or decrease any assessment if such action appears to be necessary and proper.   Any objection shall be in writing and filed with the Executive Director of the Board of Tax Appeals within the thirty-day period set out in subsection (1) of this section for objections. At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall also file a copy of his written objection with the Department of Revenue.
MS Code § 27-35-519 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars|§ 27-35-519. Clerks of board of supervisors to apportion payments between municipalities and taxing districts

 Payments as determined by the State Tax Commission shall be sent to the clerk of the board of supervisors of the counties of the state to which payments have been allocated, and the respective clerks shall apportion the county payment to the municipalities and other taxing districts in proportion to the number of miles of railroad in the municipality or other taxing districts to the number of miles of railroad in the entire county.