reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-63 - Additional restrictions, limitations and changes

(1)
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.
(2)
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.
(3)
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.
Codes, 1942, § 9743.2; Laws, 1948, ch. 465, §§ 1-5; Laws, 1958, ch. 568; Laws, 1962, ch. 592; Laws, 1975, ch. 457, § 11; Laws, 1984, ch. 453, § 20; Laws, 1991, ch. 602, § 8; Laws, 1994, ch. 561 § 5, eff. 4/5/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-65 - Time for reassessment and collection of taxes upon disallowance of exemption

(1)
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.
(2)
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.
Codes, 1942, § 9743.3; Laws, 1946, ch. 238, §§ 1, 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-69 - [Repealed]

Laws, 1984, ch. 453, § 3, eff. 1/1/1985.
Repealed by Laws, 2023, ch. 340, SB 2700,§ 3, eff. 1/1/2023.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-71 - [Repealed]

Laws, 1984, ch. 453, § 4; Laws, 1987, ch. 372, § 1, eff. 3/19/1987.
Repealed by Laws, 2023, ch. 340, SB 2700,§ 3, eff. 1/1/2023.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-73 - [Repealed]

Laws, 1984, ch. 453, § 5; Laws, 1987, ch. 372, § 2, eff. 3/19/1987.
Repealed by Laws, 2023, ch. 340, SB 2700,§ 3, eff. 1/1/2023.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 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.
Laws, 1984, ch. 453, § 7; Laws, 1987, ch. 372, § 4; Laws, 1994, ch. 570, § 19; Laws, 1995, ch. 521, § 4; Laws, 1995, ch. 563, § 21; Laws, 2005, 5th Ex Sess, ch. 12, § 4, eff. 10/12/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 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.
Laws, 1984, ch. 453, § 8, eff. 1/1/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 3 - HOMESTEAD EXEMPTIONS TO CERTAIN PERSONS INDUCTED INTO ARMED FORCES [Repealed] (§ 27-33-301) › Section 27-33-301 - through 27-33-321 - [Repealed]

Repealed by Laws, 1978, ch. 433, § 1, eff. 3/27/1978.
Codes, 1942, § 9743.5-01 to 9743.5-11; Laws, 1946, ch. 197, §§ 1-11.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 33 - AD VALOREM TAXES-HOMESTEAD EXEMPTIONS (§§ 27-33-1 — 27-33-501) › Article 5 - MUNICIPAL HOMESTEAD EXEMPTIONS [Repealed] (§ 27-33-501) › Section 27-33-501 - through 27-33-509 - [Repealed]

Repealed by Laws, 1984, ch. 453, § 23, eff. 1/1/1985.
§ 27-33-501. [Codes, 1942, § 3701; Laws, 1938, Ex. ch. 19] § 27-33-503. [Codes, 1942, § 3702; Laws, 1938, Ex. ch. 19] § 27-33-505. [Codes, 1942, § 3737; Laws, 1938, Ex. ch. 19] § 27-33-507. [Codes, 1942, § 3739; Laws, 1938, Ex. ch. 19] § 27-33-509. [Codes, 1942, § 3741; Laws, 1938, Ex. ch. 19]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art 17(3); 1857, ch. 3, art. 13; 1871, § 1666; 1880, § 471; 1892, § 3748; 1906, § 4257; Hemingway's 1917, § 6888; 1930, § 3121; 1942, § 9745; Laws, 1920, ch. 310; Laws, 1928, Ex. ch. 15; Laws, 1966, ch. 643, § 2; Laws, 1976, ch. 423, § 2, eff. 7/1/1976.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-4 - Rates of assessment

(1)
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.
(2)
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.
(3)
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.
Laws, 1984, ch. 355, § 1; Laws, 1986, ch. 447, eff. 6/19/1986 .
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1892, § 3747; 1906, § 4256; Hemingway's 1917, § 6887; 1930, § 3122; 1942, § 9746; Laws, 1946, ch. 459, § 1; Laws, 1954, ch. 375; Laws, 1956, ch. 418, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art. 16 (6); 1857, ch. 3, art. 14; 1871, § 1667; 1880, § 472; 1892, § 3749; 1906, § 4258; Hemingway's 1917, § 6891; 1930, § 3123; 1942, § 9747; Laws, 1956, ch. 418, § 3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art. 17 (7); 1857, ch. 3, art. 15; 1871, § 1668; 1880, § 473; 1892, § 3750; 1906, § 4259; Hemingway's 1917, § 6892; 1930, § 3124; 1942, § 9748.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1892, § 3766; 1906, § 4275; Hemingway's 1917, § 6906; 1930, § 3125; 1942, § 9749.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Laws, 1978, ch. 410, § 6, eff. 1/1/1979.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1880, § 480; 1892, § 3760; 1906, § 4269; Hemingway's 1917, § 6903; 1930, § 3126; 1942, § 9750.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-15 - Personal property; how assessed

(1)
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.
(2)
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.
Codes, Hemingway's 1921 Supp. § 7769z; 1930, § 3128; 1942, § 9752; Laws, 1920, ch. 323; Laws, 1926, ch. 297; Laws, 1950, ch. 238, § 2; Laws, 1980, ch. 505, § 4; Laws, 1986, ch. 405, § 2; Laws, 1990, ch. 341, § 1, eff. 7/1/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769w; 1930, § 3129; 1942, § 9753; Laws, 1918, ch. 134.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769x; 1930, § 3130; 1942, 9754; Laws, 1918, ch. 134.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1880, § 483; 1892, § 3763; 1906, § 4272; Hemingway's 1917, § 6906; 1930, § 3131; 1942, § 9755.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769y; 1930, § 3133; 1942, § 9757; Laws, 1920, ch. 323; Laws, 1968, ch. 506, § 25; Laws, 1999, ch. 409, § 1, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1871, § 1669; 1880, § 476; 1892, § 3755; 1906, § 4262; Hemingway's 1917, § 6896; 1930, § 3134; 1942, § 9758.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1857, ch. 3, art. 17; 1871, § 1674; 1880, § 479; 1892, § 3759; 1906, § 4268; Hemingway's 1917, § 6902; 1930, § 3135; 1942, § 9759; Laws, 1980, ch. 505, § 6, eff. 5/16/1980.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art. 9 (43); 1857, ch. 3, art. 24; 1880, § 498; 1892, § 3758; 1906, § 4267; Hemingway's 1917, § 6901; 1930, § 3136; 1942, § 9760; Laws, 1926, ch. 258; Laws, 1980, ch. 505, § 7, eff. 5/16/1980.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1857, ch. 3, art. 23; 1871, § 1682; 1880, § 497; 1892, § 3757; 1906, § 4266; Hemingway's 1917, § 6900; 1930, § 3137; 1942, § 9761; Laws, 1995, ch. 539, § 2, eff. 1/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1892, § 3764; 1906, § 4273; Hemingway's 1917, § 6907; 1930, § 3138; 1942, § 9762; Laws, 1890, p. 6; Laws, 1920, ch. 193; Laws, 1944, ch. 259, § 1; Laws, 1978, ch. 410, § 5, eff. 1/1/1979.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art 17 (7); 1857, ch. 3, art 15; 1871, § 1668; 1880, § 473; 1892, § 3750; 1906, § 4259; Hemingway's 1917, § 6892; 1930, § 3139; 1942, § 9763.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1892, § 3765; 1906, § 4274; Hemingway's 1917, § 6908; 1930, § 3140; 1942, § 9764.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1880, § 485; 1892, § 3767; 1906, § 4276; Hemingway's 1917, § 6910; 1930, § 3141; 1942, § 9765.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1857, ch. 3, art 17; 1871, § 1674; 1880, § 479; 1892, § 3756; 1906, § 4265; Hemingway's 1917, § 6899; 1930, § 3142; 1942, § 9766.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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%).
Codes, 1930, § 3143; 1942, § 9767; Laws, 1924, ch. 114; Laws, 1995, ch. 555, § 2, eff. 10/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-47 - Land; when to be assessed

Land shall be assessed for ad valorem taxation for the year 1950 and annually thereafter.
Codes, Hemingway's 1921 Supp. § 7769b1; 1930, § 3144; 1942, § 9768; Laws, 1920, ch. 323; Laws, 1926, ch. 298; Laws, 1950, ch. 298, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art 17 (13); 1857, ch. 3, art 18; 1871, § 1675; 1880, § 489; 1892, § 3772; 1906, § 4281; Hemingway's 1917, § 6915; 1930, § 3145; 1942, § 9769; Laws, 1928, Ex ch. 58; Laws, 1950, ch. 298, § 2; Laws, 1980, ch. 505, § 8; Laws, 1998, ch. 454, § 1, eff. 7/1/1998.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1892, § 3773; 1906, § 4282; Hemingway's 1917, § 6916; 1930, § 3147; 1942, § 9771; Laws, 1928, Ex ch. 58.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1871, § 1676; 1880, § 490; 1892, § 3775; 1906, § 4284; Hemingway's 1917, § 6918; 1930, § 3149; 1942, § 9773.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1857, ch. 3, art 19; 1871, § 1676; 1880, § 492; 1892, § 3777; 1906, § 4286; Hemingway's 1917, § 6920; 1930, § 3150; 1942, § 9774.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-61 - Description of land

In assessing land, a description of it as a part of a designated tract or division, shall be held to embrace such part as is the subject of separate ownership, as one tract or division, whether owned by one or several jointly. When part of a designated tract or division shall be sold for taxes, the sale shall pass the title of such part as was the subject of such separate ownership when it was assessed. The sale of a specified number of acres of a tract containing more, or a specified portion of a tract, shall pass an undivided interest in the whole tract equal to the proportion which the number of acres or portion sold bears to the whole tract. When part of a known tract or division of land is assessed by a description which identifies it, any other part of it which is assessed but not so identified, shall be held to embrace all of such tract or division not included in the part identified. Parol testimony shall always be admissible to apply a description of land on the assessment roll, or in a conveyance for taxes, where such testimony will show what land was assessed and sold, and there is enough in the description on the roll or conveyance to be applied to a particular tract of land by the aid of such testimony.
Codes, 1880, § 491; 1892, § 3776; 1906, § 4285; Hemingway's 1917, § 6919; 1930, § 3151; 1942, § 9775.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-63 - Land sold to state assessed

Lands which have been sold to the state for taxes shall be assessed in proportion to their true value, if the time for redemption has not expired, and if any of that, subject to redemption, be redeemed from the state, all taxes for which it was sold and damages and costs, and all subsequently accruing state, county, or other taxes due on it up to and including the year of redemption, if the county taxes have been levied at the date of redemption, shall be paid by the person redeeming it.
Codes, 1871, § 1678; 1880, § 493; 1892, § 3778; 1906, § 4287; Hemingway's 1917, § 6921; 1930, § 3152; 1942, § 9776; Laws, 1980, ch. 505, § 10, eff. 5/16/1980.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-65 - Land commissioner to transmit list

The land commissioner shall, on the first Monday of January in every year, or as soon thereafter as practicable, make out and transmit to the assessor of each county through the chancery clerk, a list of all lands for which he has issued patents during the preceding twelve (12) months.
Codes, 1857, ch. 3, art 22; 1871, § 1681; 1880, § 496; 1892, § 3779; 1906, § 4288; Hemingway's 1917, § 6922; 1930, § 3153; 1942, § 9777.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-67 - Land redeemed or purchased from state assessed

All lands redeemed under the provisions of this chapter, or purchased from the state in any manner, shall thereafter be assessed and dealt with as the property of individuals, and the tax collector shall thereafter, in his settlement of state, county, or other taxes, be required to account for all taxes on such lands which may be lawfully due, and which he should collect.
Codes, 1880, § 570; 1892, § 3860; 1906, § 4371; Hemingway's 1917, § 7010; 1930, § 3154; 1942, § 9778.