reglab/housing_qa huggingface dataset:
MS Code § 27-35-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-15. Personal property; how assessed

  The tax assessors shall annually appraise all personal property subject to taxation in their respective counties at true value and assess it in proportion thereto. They shall set down in the assessment roll the names in full of all persons liable to taxation in the county in alphabetical order under each municipality, but firms or persons owning the same class of property may be listed on the roll together regardless of the alphabetical order. Where there are on the roll more than one (1) person of the same name, the place of residence of each shall be shown, or they shall be otherwise so designated as to identify each and distinguish them. The assessor shall set down each item of personal property liable to taxation and the amount of each individual's taxable property shall be totaled and set down in the column provided, opposite his name. The assessor shall so fill out the blanks on the rolls as to disclose clearly and fully all information indicated by the roll.  The tax assessor shall place in the columns provided on the roll the true value of the property owned by each taxpayer in every road district, school district, levee district or other special taxing district imposing an ad valorem tax; and he shall truly and correctly add every column on the roll and show in the proper column the total amount of property assessed to every taxpayer and the amount assessed to every taxpayer in each and every road district, school district or other special taxing district; and the totals of each column from every page shall be carried to the recapitulation on a page or pages in the back of the roll. The tax assessor shall add the recapitulation and show the total amount of all property assessed in his county and the total for each municipality, school district, road district, levee district or other special taxing district imposing an ad valorem tax. The assessor shall also show in his recapitulation the correct total of each and every column in the roll.    The tax assessors shall include on the personal property roll the list of aircraft received from the State Tax Commission which are liable for registration but which have not been so registered as required by Title 61, Chapter 15, Mississippi Code of 1972.
MS Code § 27-35-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-17. Tax list; form; tax commission to provide

 The state tax commission is empowered and directed to prescribe the form of tax lists to be used by the county tax assessors in the assessment of real and personal property for state and county purposes; and said commission shall furnish a copy of each form prescribed to the tax assessor, the chancery clerk and the president of the board of supervisors of each county on or before November 1st in each year, which form shall be used for the assessment to be made in the year following.
MS Code § 27-35-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-19. Tax lists; supervisors to furnish to assessors

 The board of supervisors of each county shall furnish the assessor with a sufficient number of the prescribed tax lists for the assessment of real and personal property in accordance with the form of tax lists prepared and prescribed by the state tax commission, and the necessary number of binders for same.
MS Code § 27-35-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-21. Tax list made on printed list

 The tax list of every person shall be made out on one of the printed lists; and the blanks in the list shall be filled in ink, and the oath appended shall be taken by the person rendering the list, and be subscribed before and certified by the assessor or other officer authorized to administer oaths. The lists shall be delivered to the assessor on or before the first day of April of the year in which the assessment is made; and he shall preserve them and deliver them, arranged alphabetically and securely bound together, to the board of supervisors. Thereafter these lists shall be preserved by the assessor for a period of three (3) years.
MS Code § 27-35-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-25. Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media

 The State Tax Commission is authorized, empowered and directed to prescribe the form of the assessment rolls for assessing the real and personal property in each county, and to have such rolls prepared and maintained on electronic media prescribed by the commission. The assessment rolls so prescribed shall be the official and legal rolls for the assessment of real and personal property in this state.
MS Code § 27-35-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-27. Assessor to have one of the rolls

 One (1) of the personal assessment rolls and also one (1) of the real assessment rolls shall be delivered to the assessor, and the others shall be kept by the clerk of the board of supervisors, to be used in making the copies hereinafter provided.
MS Code § 27-35-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-29. How value estimated; proceedings in case of undervaluation

 It shall be the duty of each person fixing the value of his property to estimate the same at its true value at the time of valuation, and not what it might sell for at a forced sale, but what he would be willing and would expect to accept for it if he were disposed to sell it. It shall be the duty of the assessor to report, on oath, to the board of supervisors, at the first meeting of the board after completing his roll, or so soon thereafter as possible, a list of all valuations made by owners of property which are in his opinion below the true value of the property, with the names of the parties making the valuations. It shall be the duty of the board to examine the list, and, upon discovery of undervaluation of any property, the board at the meeting for the equalization of the rolls or at any subsequent meeting before final approval of the rolls, shall increase the valuation as it may deem just and proper. In case it shall deem that the undervaluation was made wilfully, to escape the taxation to which the property undervalued is justly liable, to report the facts of each case, with the name of the person or persons by whom made, to the grand jury of the next circuit court of the county.
MS Code § 27-35-31 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-31. Corporations and joint stock companies; how taxed

 The property of each corporation or joint stock company (whether organized under the laws of this state or any other state or country) 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 corporations and joint stock companies. All shares or certificates of stock issued by any such corporation or joint stock company shall be exempt from taxation and shall not be returned for assessment. The president, secretary or other officer of the same shall render, under oath, the tax list, in its name, of its property, real or personal or both, subject to taxation, to the assessor at the same time that persons are required to render their assessments of their property. Its land and tangible personal property shall be appraised at true value and assessed and taxed where situated on the first day of January of the year; and the accounts, notes, bonds, shares or certificates of stock, bank deposits, rights, money or other intangible property subject to taxation owned by a corporation or joint stock company organized under the laws of this state shall be assessed and taxed at its domicile; but any such intangible personal property, which would be exempt from taxation according to law, if owned by a person shall be exempt from taxation when owned by a corporation or joint stock company and shall not be returned for assessment. Such intangible personal property owned by a corporation or joint stock company organized under the laws of any state or country other than Mississippi shall be exempt from taxation and shall not be returned for assessment. This section shall not apply to persons, firms or corporations assessed by the state railroad assessors or domestic insurance companies; but the shares or certificates of stock issued by a railroad, sleeping car, express, telephone or telegraph company or a freight car line or a railroad equipment company or a domestic insurance company shall be exempt from taxation in the hands of the stockholder and shall not be returned for taxation by such stockholder.
MS Code § 27-35-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-33. Assessment of money loaned

 Every person, resident or nonresident, whether corporate or otherwise, and the agent of such nonresident, having capital employed in any kind of trade or business or owning securities or other intangible property subject to taxation under the laws of the state, shall be taxable for the same in the county in which such person may reside, or have a place of business, or be temporarily located at the time of the assessment. If any such person fail or refuse to give in such property on oath, or if the assessor have cause to believe that such person has not rendered a true account of all such property, he shall assess to the person such amount as he shall have reason to believe correct, according to the best information he can procure; and he shall forward to the party or his agent, in writing, a notification of the assessment having been made. The assessor is authorized to address written interrogatories to any agent or any nonresident, or to any other person, for the purpose of obtaining such information, and to require written answers thereof on oath, which oath the assessor is authorized to administer. If any person, being so interrogated, shall refuse to answer the interrogatories, on oath, within a reasonable time, he shall be liable to pay the sum of Five Hundred Dollars ($500.00), to be recovered by action in the name of the county for the use of the county; and it shall be the duty of the assessor to cause such suit to be brought.
MS Code § 27-35-35 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-35. Banks; how taxed

 The president, cashier or other officer of each bank or banking association in this state, whether organized under the laws of this state or the United States, shall make out and deliver to the county tax assessor, under oath, on or before April 1 of each year, a statement, on the form prescribed and furnished by the state tax commission, of its assets and liabilities, and of the number and par value of all the shares of its capital stock paid in (preferred or common) and the amount of debentures, if any, and of all surplus, undivided profits, reserves or accumulations of any sort; and then the amount of all due and unpaid taxes, declared and unpaid dividends, interest, actual depreciation of personal property not entered on the books, or other similar items, constituting a debt against the reserves of the bank, which when deducted from the sum of the capital and reserves, as above enumerated, shall show correctly the actual net worth of the bank. From the net worth of the bank thus determined, there shall be deducted the amount of capital invested in real estate owned by the bank, as shown by its books, the par value of preferred stock and debentures owned by the reconstruction finance corporation or other similar government agencies, and "earned surplus" to the extent authorized by Section 81-3-11, Mississippi Code of 1972, and the remainder shall be the basis of the assessment of the intangibles of the bank or of the capital to the owner thereof in case the bank be not a corporation or joint stock company. The taxes levied on any bank or banking association shall be a first lien on its assets. A bank not a corporation or stock company shall make a similar return of its capital and be assessed and pay taxes to the same extent as a bank or banking association.   The tax provided for in Sections 27-35-35 through 27-35-39 shall be in addition to the tax on real property of banks as provided in Section 27-35-11 and the ad valorem tax on the personal property of banks as provided in Section 27-35-12. All ad valorem taxes on personal property paid by a bank to any county, district or municipality pursuant to Section 27-35-12, shall be credited against and reduce the tax provided for in Sections 27-35-35 through 27-35-39. Any tax assessed and paid by a bank to any county, district or municipality on the assessed value of its intangibles pursuant to Sections 27-35-35 through 27-35-39 shall be a credit against the corporation franchise tax of that bank due pursuant to Chapter 13, Title 27, Mississippi Code of 1972, in lieu of a deduction thereof from the income of such bank for purposes of Chapter 7, Title 27, Mississippi Code of 1972.
MS Code § 27-35-37 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-37. Branch banks, how assessed

 At the time fixed by law for the assessment of banks, the person in charge of a branch bank shall furnish the assessor, under oath, a statement showing the amount of the capital of the parent bank employed by it, less that invested in real estate of the said branch bank, and the assessor shall assess it accordingly. The said real estate shall be assessed where situated as other real estate. The branch bank shall pay taxes, state, county and municipal, upon such assessment in the county where located, at the time and in the manner that banks are required by law to pay taxes. This shall not apply to agents who do not sell exchange, but simply make collections. The amount of capital so assessed against the branch bank shall be credited on the assessment of capital of the parent bank.
MS Code § 27-35-39 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-39. Banks; tax payment date; consequences of nonpayment

 Every bank or banking association shall, on or before the first day of December in each year, pay to the collector of taxes in the county in which such bank or association is located, the amount of state and county taxes due by the assessment, which shall be the per centum levied for the state and county severally on the value of property, real and personal; and for any failure to pay such taxes, its assets shall be liable to be proceeded against and dealt with as provided by law in other cases for failure to pay taxes.
MS Code § 27-35-41 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-41. Certain persons reported by assessor

 If the assessor thinks that any person has not given in a correct statement of his credits or choses in action, or any other property, he shall report the same to the board of supervisors, with the grounds of his belief. The board may require such person to produce before it his books or other evidence, and, after full investigation, the board may cause a proper assessment to be made of the choses in action or credits or other property of such person.
MS Code § 27-35-43 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-43. Duty of assessor and district attorney in case taxpayer refuse to give his assessment

 The assessor shall furnish to the district attorney the names of all persons who wilfully neglect or refuse to give in taxable property, as required by law, and the district attorney shall present the matter to the grand jury. The assessor shall assess said property at such value as he shall think just, according to the best information he can obtain.
MS Code § 27-35-45 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-45. Penalty for failure to list personal property for taxation

 If any person shall fail to list for assessment, as required by law, any personal property which is taxable under the laws of the State of Mississippi, and which said person should list for assessment under the laws of the state, or shall intentionally fail to provide the tax assessor with any documentation that the tax assessor considers necessary to verify the list, the current year assessment shall be increased by ten percent (10%).
MS Code § 27-35-47 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-47. Land; when to be assessed

 Land shall be assessed for ad valorem taxation for the year 1950 and annually thereafter.
MS Code § 27-35-49 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-49. Assessment of lands; appraisal according to true value

 It shall be the duty of the tax assessor to assess all the lands in his county and he shall require the owner, agent, or person having possession, or charge, of any lands, to render a list of all lands owned, or in charge, or in possession, of such owner, agent or person, and land shall be appraised according to its true value and assessed in proportion thereto, taking into consideration the improvements thereon.   Every person owning or being in possession, or in charge, of any land shall deliver to the tax assessor on demand, and in any event, not later than April first in each year, a list of all lands owned by, or in possession, or in charge, made out on the tax lists prescribed; and showing the total number of acres (except the land be platted by blocks and lots), the total number of acres of cultivatable lands and the value thereof, and the number of acres of uncultivatable land and the value thereof and the number of acres devoted to agricultural purposes as of January 1 of each year; and buildings or improvements subject to taxation on any lands returned for assessment. If the lands be surveyed and platted, it shall be returned so as to clearly identify it by the recorded plat thereof, and the list rendered shall disclose the value of each lot and the value of any buildings, structures, or improvements thereon. Any person required by this section to render a list of any lands shall show in what road district, school district, levee district, municipality, or other taxing district, the same is located. If any person shall deliver or disclose to an assessor, or deputy assessor, a list, statement or return in regard to his land which, in the opinion of the assessor, or deputy assessor, is false or fraudulent, or contains any understatement or undervaluation, or fails to show the proper classification of lands, or fails to show buildings and improvements, or other elements of value, the assessor shall make an assessment of the land with the proper classification thereof including the omitted things, at a valuation equal to the value at which like lands similarly situated are assessed. Lands not given in by any person shall be assessed in the same manner by the assessor at a valuation equal to the assessment of other like lands similarly situated and all buildings and improvements, or other elements of value shall in all cases be separately valued and assessed.
MS Code § 27-35-53 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-53. How lands not rendered assessed; all lands to be accounted for

 It shall be the duty of the tax assessor in each county to assess the lands in the county. Lands not rendered, or returned shall be assessed by him as provided in Section 27-35-51. It shall be the duty of the board of supervisors to furnish the tax assessor with all necessary maps, or plats, of the county, and of every portion thereof, including municipalities, and every survey, subdivision or addition thereto, and of every school district, road district or other separate taxing districts. Such maps or plats shall be uniform in size, drawn to scale, and shall show clearly the location of all tracts of lands in the county and every portion thereof, and shall show the boundaries of every supervisor's district, road district, school district, or other taxing district, and of every municipality, and of every survey, subdivision, or addition, and of all separate, adjacent, annexed territory, added to any separate school district. The tax assessor shall compare his rolls with such maps and see that the whole of his county is assessed.
MS Code § 27-35-57 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-57. Requirements directory

 A failure to observe the requirements of Section 27-35-55 shall not vitiate any assessment, if the land be so described as to be identified. It shall be sufficient identification of land to describe it as the land of_______________(the person owning or claiming it), occupied by_______________ ; or that part of (section or other known division designating it) owned or claimed by_______________ ; or the lot on which_______________resides; or the lot occupied by_______________ ; or by the name by which it may be known; or by any description which will furnish a sure guide for the ascertainment by parol evidence of the particular land intended.
MS Code § 27-35-59 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-59. What carried forward to last page

 The several columns on each page containing the number of acres, quantities, and values shall be carefully footed up at the bottom of each page, separately, and the sums from each page shall be carried forward to the last page, and the aggregate sums accurately added up and ascertained.