reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-303 - General county ad valorem tax levy; distribution of Tennessee Valley Authority in lieu payments

The board of supervisors of any county is hereby empowered to levy ad valorem taxes on taxable property in the respective counties in any one (1) year, as shown by the assessment roll containing assessments of property made as of January 1 of the year, and the assessment of motor vehicles as made according to the provisions of the Motor Vehicle Ad Valorem Tax Law of 1958 (Section
27-51-1
et seq.) for all general county purposes, exclusive only of levies for schools at the rate necessary to fund such purposes.
The board of supervisors of any county is further empowered to expend the proceeds of this levy for any purpose authorized for any other levy which the board of supervisors is authorized to make. The board of supervisors may authorize general fund expenditures for road and bridge construction; provided that the expenditures do not exceed thirty percent (30%) of the general fund in any one (1) fiscal year; provided that any general fund expenditures shall be subject to the requirements of Section
65-15-21
, Mississippi Code of 1972; and the board may authorize general fund expenditures for school purposes when necessary to meet the minimum local ad valorem tax effort required by Section
37-57-1
, Mississippi Code of 1972.
The board of supervisors of any county is further empowered to distribute from the county general fund a portion of the county's share of payments made by the Tennessee Valley Authority to the state in lieu of taxes (a) to the school districts of said county and (b) for construction on the roads and bridges of said county in an amount which bears the same proportion to the total amount of the county's share as the millage for the school fund and road and bridge fund bears to the total millage levied by the county. In the event said in lieu payments are expended for capital improvements, said payments shall not be subject to the increase limitations specified in Section
27-39-321
or
37-57-107
, Mississippi Code of 1972.
Codes, 1942, § 9879; Laws, 1932, ch. 104; Laws, 1946, ch. 280, §§ 1, 2; Laws, 1958, ch. 549, § 7; Laws, 1962, ch. 263; Laws, 1964, ch. 522; Laws, 1964 1st Ex sess ch. 18; Laws, 1966, ch. 644, § 1; Laws, 1968, ch. 585, § 1; Laws, 1973, ch. 462, § 1; Laws, 1983, ch. 471, § 14; Laws, 1985, ch. 514, § 8; Laws, 1985, ch. 536, § 1; Laws, 1987, ch. 469; Laws, 2009 1st Ex Sess, ch. 1, § 1, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-304 - [Repealed]

Repealed by Laws, 1983, ch. 471, § 27, eff. 7/1/1983.
Codes, 1942, § 9879; Laws, 1932, ch. 104; Laws, 1946, ch. 2 80, §§ 1, 2; Laws, 1958, ch. 549, § 7; Laws, 1962, ch. 263; Laws, 1964, ch. 522; Laws, 1964, 1st Ex. sess. ch. 18; Laws, 1966, ch. 644, § 1; Laws, 1968, ch. 585, § 1; Laws, 1973, ch. 462, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-307 - Municipal general ad valorem tax levy

Municipalities may levy ad valorem taxes upon all taxable property within such municipality for general revenue purposes and for general improvements. Further, the governing authorities of any municipality may make additional levies for special purposes as authorized by law. Any such levy which is an increase from the previous fiscal year must be advertised in accordance with Sections
27-39-203
and
27-39-205
. In addition to funding municipal general purposes, the municipal general ad valorem tax levy may be used to supplement any municipal ad valorem tax levy for a special purpose authorized by law, excluding levies for schools, without regard to any statutory millage limitation on such special purpose tax levy; however, nothing herein contained shall be construed to exempt such tax levies from the limitation on total receipts under Section
27-39-321
.
Codes, 1942, § 9883; Laws, 1932, ch. 104; Laws, 1940, ch. 285; Laws, 1948, ch. 468, § 1; Laws, 1950, ch. 496, § 2; Laws, 1983, ch. 471, § 16; Laws, 1985, ch 536, § 2; Laws, 1994, ch. 414, § 7, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-309 - Debts; special improvements

The limitations fixed by the foregoing sections shall not apply to any levy made for the payment of indebtedness with interest thereon, nor to special taxes for drainage, levees, sidewalks or street improvements, when such taxes are assessed against particular property.
Nothing herein contained shall be held to repeal any of the provisions of Chapter 96 of the Acts of the Extraordinary Session of 1931, but said Chapter 96 shall remain in full force and effect.
Codes, 1942, § 9886; Laws, 1932, ch. 104.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-311 - [Applicable to any county which is exempt from the provisions of Section 19-2-3] Punishment of officer voting to impose tax in excess of limits

Any member of a board of supervisors or aldermen or city commissioners who shall vote to impose a tax levy in excess of the limits as fixed by this article shall be deemed guilty of a misdemeanor and upon conviction shall be punished in the manner provided by law. It is not the intent or purpose of this article to repeal or abrogate the present law with reference to division of road maintenance funds as now in effect between road districts and municipalities located therein.
Codes, 1942, § 9887; Laws, 1932, ch. 104; Laws, 1988 Ex Sess, ch. 14, § 20, eff. 10/1/1989.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-311 - [Applicable to any county which is required to operate on a countywide system of road administration as described in Section 19-2-3] Punishment of officer voting to impose tax in excess of limits

Any member of a board of supervisors or aldermen or city commissioners who shall vote to impose a tax levy in excess of the limits as fixed by this article shall be deemed guilty of a misdemeanor and upon conviction shall be punished in the manner provided by law.
Codes, 1942, § 9887; Laws, 1932, ch. 104; Laws, 1988 Ex Sess, ch. 14, § 20, eff. 10/1/1989.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-313 - [Repealed]

Repealed by Laws, 1979, ch. 367, eff.3/15/1979.
Codes, 1942, § 9887.5; Laws, 1947, 1st Ex ch. 22, §§ 1, 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-315 - School levy for maintenance may be separated from bond levy

Boards of supervisors and municipal governing authorities are hereby authorized and empowered in their discretion to divide into two funds the levies which these respective bodies are now authorized and empowered by law to levy for school purposes for other than interest on bonds and bond maturities. One of these funds shall include funds necessary for the current expenses and maintenance of schools, the other fund shall include those items excluded from the term "maintenance tax" as set forth in the homestead exemption law. The levy producing the second fund will not be entitled to reimbursement from homestead exemption appropriations.
Codes, 1942, § 9888; Laws, 1942, ch. 159.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-319 - Clerk to certify levy of county taxes

When the board of supervisors shall have made the levy of county taxes by resolution, the clerk of the board shall thereupon immediately certify the same to the State Auditor and tax collector of the county.
When a resolution levying ad valorem taxes has been adopted by the board of supervisors, the clerk of the board of supervisors shall certify immediately a copy of such resolution to the State Tax Commission. The clerk shall have the resolution of the board of supervisors printed within two (2) weeks after it is entered on the minutes of the board of supervisors, and he shall furnish any taxpayer upon request with a copy thereof. If a newspaper is published within such county, then such resolution shall be published in its entirety, at least one (1) time, within ten (10) days after its adoption. If no newspaper is published within such county, then a copy of such resolution, in its entirety, shall be posted by such clerk in at least three (3) public places in such county, within ten (10) days after its adoption.
The clerk shall be liable on his bond for any damages sustained by his failure to comply with the requirements of this section.
Codes, 1857, ch. 59, art. 24; 1871, § 1372; 1880, § 2153; 1892, § 315; 1906, § 336; Hemingway's 1917, § 3709; 1930, § 3228; 1942, § 9890; Laws, 1920, ch. 253; Laws, 1994, ch. 414, § 9, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-323 - Excess receipts; duty of chancery clerk

Except as otherwise provided for excess revenues generated by a county in accordance with subsection (3) of Section
27-39-321
or subsection (2) of Section
27-39-320
, if revenue collected as the result of any individual levy referred to in Section
27-39-321
or the aggregate revenue collected from all levies referred to in Section
27-39-320
which are limited to an increase of not more than ten percent (10%) over the receipts from the same for any one (1) of the immediately preceding three (3) fiscal years, as determined by the levying governing authority, exceeds such limit, then it shall be the mandatory duty of the chancery clerk of each county and the clerk of each municipality to deposit such excess receipts over and above the ten percent (10%) increase limitation into a special account and credit it to the fund for which such levy was made. It will be the further duty of the chancery clerk and the city clerk to hold said funds and invest the same as authorized by law and to report the total to the board of supervisors or the municipal governing authorities, as the case may be, at its regular August meeting of each year. Such excess funds shall be calculated in the budgets for the county and for the municipality, respectively, for the purpose for which such levies were made, for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available.
Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.
Laws, 1980, ch. 505, § 16; Laws, 1987, ch. 507, § 10; Laws, 1990, ch. 549, § 4; Laws, 1994, ch. 554, § 4, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-325 - Authority of counties to levy on taxable property within county to defray cost of reappraisal

The board of supervisors of any county having a plan or contract for reappraisal which has been approved by the State Tax Commission may annually levy an ad valorem tax on all the taxable property within the county, in an amount necessary to defray the cost of reappraisal. The funds derived from the levy shall be placed in a special account and shall be used only for the expenses involved in reappraisal or for repaying any amounts of indebtedness incurred for that purpose. The board may borrow money or issue its notes at the rate of interest to maturity allowed in Section
75-17-105
for the purposes of reappraisal and may pledge the avails of the levy authorized herein for the payment of the principal of and the interest on the indebtedness. The indebtedness incurred for the purpose of defraying the cost of reappraisal shall not be included in computing the debt limit of the county under any present or future law.
No board of supervisors shall make the levy authorized herein for a period of years longer than necessary to pay for reappraisal of property within the county or to repay any indebtedness authorized herein. Provided, however, an ad valorem tax on all the taxable property within the county may be levied in an amount sufficient to defray the cost of maintaining and updating appraisals and an ownership mapping system including, but not limited to, costs for the purchase and maintenance of computer equipment and motor vehicles and costs for computer services and remuneration of certified appraisers and other necessary personnel. The tax levies authorized herein shall not be included in the ten percent (10%) limitation on increases under Section
27-39-321
.
This section shall also apply to the board of supervisors of any county which has reappraised in compliance with the State Tax Commission regulations and has an outstanding indebtedness incurred to fund such reappraisal of property.
The tax levies authorized in this section shall not be reimbursable under the provisions of the Homestead Exemption Law of this state.
Laws, 1980, ch. 505, § 19; Laws, 1983, ch. 471, § 19; Laws, 1984, ch. 422, § 6; Laws, 1985, ch. 462, eff. 4/3/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-327 - [Repealed]

Repealed by Laws, 1983, ch. 471, § 20, eff. 9/30/1983.
Laws, 1980, ch. 505, § 20.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-331 - Funds for support of Mississippi Burn Care Fund

The board of supervisors of any county is authorized and empowered, in its discretion, to set aside, appropriate and expend monies from the general fund to the Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, for deposit to the Mississippi Burn Care Fund.
Laws, 1985, ch. 394; Laws, 1986, ch. 400, § 20; Laws, 2005, 2nd Ex Sess, ch. 47, § 6; Laws, 2007, ch. 569, § 6, eff. 7/1/2007.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-332 - Power and authority of county to levy tax to support Mississippi Burn Care Fund; power and authority of county to levy tax to support the construction and/or operation of Burn Center Lodge

The board of supervisors of any county is authorized and empowered, in its discretion, to levy a tax not to exceed one (1) mill per annum upon all taxable property of the county, which shall be provided directly to the Mississippi Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, to support the Mississippi Burn Care Fund.
Laws, 1989, ch. 445, § 1; Laws, 2005, 2nd Ex Sess, ch. 47, § 7; Laws, 2007, ch. 569, § 7; Laws, 2011, ch. 502, § 1; Laws, 2012, ch. 371, § 1, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-1 - Taxes; when due, payable and collectible

Except as may otherwise be provided in Section
27-41-2
, all state, county, school, road, levee and other taxing districts and municipal ad valorem taxes, except ad valorem taxes levied for county or district or municipal bonds and other evidences of indebtedness for money borrowed, and interest thereon, heretofore or hereafter assessed or levied shall be due, payable and collectible by the tax collector and shall be paid on or before the first day of February next succeeding the date of the assessment and levying of such taxes. All taxes levied for county and district and municipal bonds and interest thereon, or betterment or improvement assessments, shall be paid by each person assessed therewith on or before the first day of February next succeeding the date of the assessment and levying of the same, at the time of payment of the state and county ad valorem taxes, except as otherwise hereinafter provided in this chapter. The tax collector shall begin to accept payment for such ad valorem taxes or assessments not later than December 26 of the year prior to the year in which such taxes are required to be paid.
Any county may, by an order spread upon the minutes of the board of supervisors, allow the acceptance of partial payments for ad valorem taxes. Any municipality wherein municipal taxes are not collected by the county may, by an order spread upon the minutes of the governing authority of said municipality, allow the acceptance of partial payments for ad valorem taxes. If said partial payments are allowed by the county or municipality, said partial payments shall be made as follows:
(a)
One-half (1/2) of all ad valorem taxes due shall be paid on or before February 1.
(b)
One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before May 1.
(c)
One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before July 1.
If any unpaid balance exists on August 1, then the lands shall be sold at the land sale on the last Monday in August for said unpaid balance.
All ad valorem taxes, however, assessed against motor vehicles as prescribed by the Motor Vehicle Ad Valorem Tax Law of 1958, for any and all purposes and in any and all jurisdictions, shall be paid in full on the date such taxes are due and payable.
Codes, 1942, § 9891; Laws, 1934, ch. 188; Laws, 1958, ch. 549, § 9; Laws, 1993, ch. 385, § 1; Laws, 1993, ch. 540, § 5; Laws, 1995, ch. 468, § 2, eff. 1/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-2 - Interlocal agreement for collection by county of ad valorem taxes due to municipality

If the governing authorities of a municipality and a county have entered into an interlocal agreement pursuant to Section
17-13-1
et seq., and the agreement is for the county to collect for the municipality those ad valorem taxes on real and personal property, motor vehicles and mobile homes or unpaid special assessments as provided in Section
21-19-11
that are due and payable to the municipality, the following shall apply:
(a)
The collection of such ad valorem taxes or unpaid special assessments as provided in Section
21-19-11
due by a taxpayer to the municipality shall be evidenced by a receipt showing that the taxes or assessments due have been paid. This receipt also may show that any ad valorem taxes or unpaid special assessments due by the taxpayer to the county have been paid.
(b)
Property as described in this section that is sold for unpaid ad valorem taxes or unpaid special assessments due by a taxpayer to the municipality may be sold in a tax sale which may be conducted for unpaid ad valorem taxes or unpaid special assessments due by the taxpayer to the county. This unified tax sale for unpaid taxes or unpaid special assessments due the municipality and the county shall be advertised in substantially the same manner as provided by law for sales of like property for unpaid county ad valorem taxes or unpaid special assessments as provided in Section
21-19-11
. The amount of taxes or special assessments for which the property is offered at the unified sale shall be the sum of the taxes or special assessments due by the taxpayer to the municipality and those due to the county. All costs incident to the unified sale shall be included in the total amount for which the property is offered.
(c)
Upon offering the property of any delinquent taxpayer at a unified sale as described in paragraph (b) and upon the failure of any person to bid the whole amount of taxes or special assessments and all costs incident to the sale for such property, the county tax collector shall strike the property off to the state.
(d)
Except as otherwise specified in this section, the collection of unpaid ad valorem taxes or unpaid special assessments as provided in Section
21-19-11
due to a municipality, the sale of property for unpaid ad valorem taxes or unpaid special assessments due a municipality, and the striking off to a municipality of property for unpaid ad valorem taxes or unpaid special assessments, shall be conducted in accordance with the laws governing the imposition of ad valorem taxes or special assessments as provided in Section
21-19-11
by a municipality.
Laws, 1993, ch. 540, § 1; Laws, 2008, ch. 405, § 1, eff. 7/1/2008.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-3 - Taxes levied for bonds, etc.; how installment payment of may be authorized

The board of supervisors or municipal or other taxing districts, governing authorities or governing boards shall require all taxes levied for bonds and other evidence of indebtedness for money borrowed and interest or betterment or improvement assessments to be paid on or before the first day of February of each year.
Codes, 1942, § 9892; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 3, eff. 1/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-5 - Provisions of chapter applicable to municipalities

The provisions of this chapter shall apply to all municipalities in the State of Mississippi, including those operating under special charters, provided, however, that municipalities operating under special charters, wherein ad valorem taxes become delinquent on any date other than February 1, may continue to collect such taxes as heretofore, and provided, further, that such municipalities operating under special charter may by ordinance provide for the payment of municipal ad valorem taxes in installments as is provided in this chapter except that such municipality shall have the power to fix the dates of the payment of the installments other than those fixed by this chapter.
Codes, 1942, § 9893; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-6 - Deferral by municipalities of ad valorem tax on real property or inventory levied upon new capital investments in land, buildings or depreciable fixed assets and improvements made by certain small enterprises meeting investment and employment criteria

(1)
Notwithstanding any other provisions of law to the contrary, the governing authorities of any municipality, in their discretion, may defer for a period of up to three (3) years ad valorem tax on real property and/or inventory, including ad valorem taxes imposed on commodities, products, goods, wares and merchandise held for resale, with the exception of school ad valorem taxes, levied upon any new capital investments in land, buildings, or depreciable fixed assets and improvements within the municipality made by any business or entity having less than fifty (50) employees whenever the new investment of such business or entity is at least One Hundred Thousand Dollars ($100,000.00), in the aggregate, and such new investment provides for the employment of at least five (5) new employees.
(2)
The deferral of taxes provided for under subsection (1) of this section may be authorized by resolution duly adopted and entered upon the minutes of the governing authorities of the municipality following receipt of an application filed with the governing authorities by the business or entity describing in detail:
(a)
The total dollar amount of new capital investments proposed to be made;
(b)
The property for which ad valorem taxation deferral is requested;
(c)
A timetable for completion of the new capital investment project;
(d)
A demonstration that the business or entity is financially sound and is likely to fulfill its commitments; and
(e)
Any other information that the governing authorities of the municipality may require.
Laws, 2005, ch. 513, § 2, eff. 4/20/2005.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-7 - Postponement of taxes in violation of prior contracts not authorized

Nothing in Sections
27-41-3
and
27-41-5
shall be construed to authorize any board of supervisors or the authorities of any municipality to postpone the payment of taxes in violation of any contract entered into prior to the passage of this chapter.
Codes, 1942, § 9894; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-9 - Interest on taxes due; extension of due date by proclamation

(1)
If any person fails to pay the tax levied and assessed against him when due, he shall be required to pay, in addition to the amount of taxes unpaid after February 1, interest thereon at the rate of one-half of one percent (1/2 of 1%) per month, or fractional part thereof, from February 1 to the date of payment of such taxes. When the due date for any payment shall fall on a Saturday, Sunday or legal holiday then the payment shall be received by the tax collector on the first working day after such day or days without any interest being owed by the taxpayer.
The interest charge of one-half of one percent (1/2 of 1%) shall be collected and apportioned and paid into the state, county, levee board or drainage district or municipal treasury. That portion paid into the county or municipal treasury shall be paid into the general fund of such county or municipality.
If any taxpayer neglects or refuses to pay his taxes on the due date thereof, the said taxes shall bear interest at the rate of one-half of one percent (1/2 of 1%) per month or fractional part thereof from the delinquent date to the date payment of such taxes is made; provided that because of unusual conditions in any county where neither the taxpayer nor the tax collector is negligent or responsible for the delay incident to such tax payments, the Governor of the state may by proclamation before, on or after the due date of such tax payments extend the time for the imposition of this penalty for a period not to exceed sixty (60) days, and if necessary, for two (2) additional periods not to exceed sixty (60) days each.
(2)
Such proclamation shall be filed with the clerk of the board of supervisors of the county affected thereby and shall not become effective until so filed. The proclamation shall be spread at large upon the minutes of the next regular meeting of the board of supervisors held after the date of the filing thereof.
Codes, 1942, § 9895; Laws, 1934, ch. 188; Laws, 1936, ch. 303; Laws, 1944, ch. 204, §§ 1, 2; Laws, 1982, ch. 346; Laws, 1985, ch. 396; Laws, 1986, ch. 460; Laws, 1991, ch. 521, § 1; Laws, 1992, ch. 406, § 1; Laws, 1995, ch. 468, § 4; Laws, 1999, ch. 391, § 1, eff. 3/16/1999.
Amended by Laws, 2020, ch. 372, HB 859,§ 4, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-11 - Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due

It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section
27-41-1
hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section
27-41-1
of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section
27-41-9
of this chapter.
Codes, 1942, § 9896; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 5, eff. 1/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-13 - Failure to pay one installment matures all installments

The failure to pay the taxes due and collectible as provided in this chapter, promptly on the due dates herein fixed, shall mature all taxes levied and assessed during any year then remaining unpaid.
Codes, 1942, § 9897; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-15 - Taxes collected by sale of personalty

Upon default of the payment of any taxes upon the due date prescribed in this chapter, the tax collector shall proceed immediately to collect all taxes then remaining in default and unpaid, by distress and sale of any personal property liable therefor; provided, however, that if the default relates to the payment of ad valorem taxes on personal property, the tax collector may proceed to collect all such installments in the manner provided for in Sections
27-41-101
through
27-41-109
. Such sale shall take place at the courthouse door, unless the property distrained be too cumbersome to be removed; and five (5) days' notice of the time and place of sale shall be given by advertisements put up in three (3) public places in the county, one (1) of which shall be at the courthouse door; provided, however, that sales for delinquent municipal taxes shall be advertised in the manner and made at the place designated by ordinances adopted by such municipalities. The collector shall be allowed to collect and retain in addition to the taxes, interest, fees and costs, all necessary expenses of removing and keeping the property distrained. If sufficient personal property liable for taxes cannot be found by the tax collector, the tax collector may make a list of indebtedness due the taxpayer by other persons and sell the same as hereinafter provided. It shall be the duty of the tax collector to enforce the provisions herein contained, and to collect all the taxes due by distraint and sale of personal property; and the tax collector shall seize sufficient of the property of said person to pay said taxes by distress, action at law or in equity, which remedies shall be in addition to all other existing remedies. For any taxes levied against any lands due and remaining unpaid, after the fifteenth day of February and the fifteenth day of August the land shall be sold as provided by law for the sale thereof.
As an alternative to the authority granted under this section to county tax collectors to collect delinquent ad valorem taxes by distress and sale of personal property, the board of supervisors of any county, in its discretion, may contract with a private attorney or private collection agent or agents for the collection of delinquent ad valorem taxes on personal property in the manner provided in Section
19-3-41
.
Codes, 1942, § 9898; Laws, 1934, ch. 188; Laws, 1956, ch. 418, § 4; Laws, 1995, ch. 468, § 6; Laws, 1995, ch. 496, § 2; Laws, 1995, ch. 435, § 6, eff. 10/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-17 - How installments reinstated

Any taxpayer in default may at any time prior to the sale of his property, real or personal, for such taxes pay the delinquent installment or installments of such taxes plus all fees, interest and costs accrued, and all necessary expenses and reinstate his installment payments; and the balance of his installments of such taxes shall be due and payable as if such taxpayer had not been in default.
Codes, 1942, § 9899; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-19 - Collector to assess and collect certain taxes

Where the offices of tax collector and assessor are separate, the collector shall assess and collect taxes on land liable to taxation left unassessed by the assessor, and on land that has become liable to taxation since the last assessment. He shall also assess such other persons and personal property as he may find unassessed by the assessor. He shall report to the board of supervisors on making each monthly settlement, under oath, additional assessments made by him, a copy of which the clerk shall transmit to the auditor within ten (10) days, and he shall charge the amount of the state tax thereon to the collector; provided, however, that the collector's right to assess and collect taxes on lands liable to taxation, left unassessed by the assessor, shall not be for a longer period than seven (7) years from the date when his right so to do first accrued.
Codes, 1942, § 9901; Laws, 1934, ch. 188; Laws, 1960, ch. 472; Laws, 1968, ch. 361, § 20, eff. 1/1/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-21 - Collection of taxes on railroads

The tax collectors shall collect the taxes from railroads and all other taxes on property assessed by the state tax commission from the assessment rolls in all respects as he collects other taxes; but in case of a sale for delinquent railroad taxes, the collector shall first seize and sell personal property or lands other than the road bed; and, second, rolling stock; and, lastly, the road bed of the railroad in his county and in like manner, so far as practicable, in respect to other property assessed by the state tax commission, selling first that property which will least interfere with the business of such person or corporation.
Codes, 1942, § 9902; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-23 - Currency and warrants receivable for taxes generally

All coins made current by the laws of the United States, United States treasury notes, and national bank currency, or any lawful money or currency of the United States, shall be received by tax collectors in payment of taxes due the state. In addition thereto, all warrants drawn by the auditor on the state treasurer according to law shall be received in payment of taxes due to the state by the persons to whom such warrants were originally issued, provided, such warrants do not exceed an amount of the state taxes due by the taxpayers to whom such warrants were originally issued. All warrants drawn on the county treasurer according to law shall be received in payment of county taxes, unless otherwise provided by law.
Codes, 1942, § 9903; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-25 - Certain county warrants receivable

It shall be the duty of the county superintendent of education, upon the request of any person entitled to receive pay certificates issued by the county superintendent of education, to make out and deliver to said person a pay certificate in an amount equal to the state, county, and county district taxes of said person, upon presentation by said person of the county tax collector's statement showing the amount of taxes due by said person, provided, however, that in no instance may the county superintendent of education issue a pay certificate in a sum greater than the amount legally due such person.
When the county superintendent's pay certificates are issued as provided in the first paragraph of this section, it shall be the duty of the chancery clerk to issue the school warrants of the county or district to such person or persons in the amounts shown on the face of such county superintendent's certificates.
It shall be the duty of county tax collectors of the counties in which the warrants are issued to accept and receive such warrants for state, county and district taxes due by persons to whom the warrants were issued. The county tax collector shall receive credit for said warrants so received in his monthly settlements with the county auditor and state auditor, and said amounts shall be charged to the proper fund.
Codes, 1942, § 9904; Laws, 1931, ch. 32.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-27 - Collector not to speculate in warrants

A warrant against the state shall not be received from any tax collector in settlement or otherwise without affidavit being made by the tax collector, which the state auditor or the state treasurer is authorized to take and preserve, that he received such warrant from the original payee therein named in payment of state taxes due by such original payee and for no other purpose or purposes.
A warrant against the county shall not be received from any tax collector in settlement or otherwise without affidavit being made by the tax collector, which the county auditor or the county treasurer is authorized to take and preserve, that he has paid the full amount expressed on the face of the warrant and has not directly or indirectly speculated therein.
Codes, 1942, § 9905; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-29 - Furnishing tax receipts to collectors; receipt books; alternative electronic filing procedure

(1)
Except as otherwise provided in subsection (2) of this section, the board of supervisors of each county shall furnish the tax collector of the county with a sufficient number of tax receipts, in books, printed in triplicate, in blank form, numbered serially by the bookmaker. The chancery clerk shall first make a record of all such receipts by numbers and shall take the tax collector's receipt therefor and shall thereafter credit the tax collector with all unused receipts. Such tax receipts shall be prepared and printed so as to conform to the provisions of this chapter with reference to the payment of taxes and with reference to the payment of taxes levied for bonds and interest on or before the first day of February of each year. Duplicate receipts shall be preserved in the book and be submitted to the board of supervisors or the county auditor by the tax collector whenever required, and receipt books, with duplicates when filled in, shall be filed in the office of the chancery clerk for reference, and shall be receipted for by the clerk and carefully preserved as records. The expense of printing and binding said receipt books shall be paid out of the county treasury.
(2)
As an alternative to the procedure prescribed in subsection (1) of this section, the State Auditor may prescribe methods whereby the tax collector of the county may furnish the tax receipts, preserve duplicate receipts and file duplicate receipts in the office of the chancery clerk in a manner that is compatible with available electronic technology.
Codes, 1942, § 9906; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 7; Laws, 1998, ch. 455, § 1, eff. 7/1/1998.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-31 - Tax receipts given taxpayer; contents of receipt; duplicates of receipts; treatment of real property as to which previous taxes are delinquent; advance payment of taxes

(1)
Each collector shall give to everyone paying taxes a signed receipt, dated, numbered and filled in, so as to show by whom, and on what, taxes were paid, the amount of realty and personalty assessed; and the rate of levy for bonds and the interest thereon, and the rate of levy for the state, and the rate for all other purposes, and separately the amount of the state tax, the amount of the county tax, and other taxes, shall be written at the head of the receipt, which shall be prepared for such purpose and in preparation of which due regard shall be had for the requirements of this chapter. Said receipt shall show the amount of tax payable on the first day of February, and shall show the amount of taxes due for bonds and interest on the first day of February of each year, and the amount of taxes due for county and district purposes separately from the amount due for state purposes and said receipt shall likewise show the total amount of taxes to be paid for the fiscal year. In the case of real property, the receipt shall specify the real property on which the taxes are paid, as it is described on the assessment roll and taken from the tax receipt book of receipts; and the duplicate of the receipt, numbered, dated, and filled in so as to be an exact copy of the original receipt, shall be left in its proper place in the book of receipts.
(2)
As to any real property on which taxes for any previous year were not paid, the tax collector shall give notice of the delinquent taxes by stamping on the current tax receipt the fact that previous taxes are delinquent. The tax collector shall not accept payment of current year taxes for real property which has sold for delinquent taxes until the taxpayer provides the tax collector with proof that the tax sales for such real property for the previous two (2) years have been redeemed in the chancery clerk's office. Failure of the tax collector to stamp tax receipts shall not void any tax sale. The tax collector shall have no liability for errors made in complying with the provisions of this subsection if such tax collector makes a good faith effort to comply with such provisions.
(3)
Any person desiring to do so may pay all his taxes for the fiscal year at any time on or before the first day of February next succeeding the date of the assessment and levying of such taxes. It shall be the duty of the tax collector to issue a receipt in full for all taxes due by such taxpayer so desiring to pay and paying all of his taxes in advance of the due date herein prescribed.
Codes, 1942, § 9907; Laws, 1934, ch. 188; Laws, 1984, ch. 375, § 2; Laws, 1993, ch. 360, § 1; Laws, 1995, ch. 468, § 8, eff. 1/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-33 - Form and contents of tax receipts

The board of supervisors of each county shall furnish its tax collector a sufficient number of the prescribed tax receipts, in the manner required by law. Such tax receipts shall be prepared and printed with spaces to show the total assessment of the property on which the taxes are collected, together with a description of the property, the parcel identification number on the assessment roll where the assessment is listed, and if the property be an exempt home or not. They shall show the rate of levy, separately for each purpose, as required by law, the total tax levy, and the total amount of all taxes collected. If the property described in the receipt be an exempt home, as provided by the Homestead Exemption Law, there shall be shown separately the amount of taxes which would have been collected had the home not been exempt. The said tax receipts may contain such other and additional statements as may be prescribed.
Codes, 1942, § 9908; Laws, 1938, Ex. ch. 28; Laws, 1995, ch. 468, § 9, eff. 1/1/1996.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-35 - Furnishing of tax receipt to taxpayer

The tax collector shall give to everyone paying taxes a signed receipt filled in as set forth in Section
27-41-33
and as otherwise required by law. In the event any home which is exempt from taxes as provided by the Homestead Exemption Law is not subject to any ad valorem taxes, then the tax collector shall give to the owner a receipt in the usual form but in the spaces provided on said receipt for the entry of the amount of taxes there shall be written the word "none."
Codes, 1942, § 9909; Laws, 1938, Ex. ch. 28.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-37 - Authority and duties of tax commission as to tax receipts

The state tax commission is hereby authorized and directed to prescribe the form for tax receipts to be used by the county tax collector, which shall be prepared so as to enable the tax collector to conveniently comply with the requirements of the preceding sections.
A sample of the form of tax receipts shall be sent by mail to the tax collector, to the chancery clerk, and to the president of the board of supervisors of each county prior to the 1st day of September of each year.
The forms prescribed as herein required shall be so made that the respective counties may add such further details as convenient and as permitted by law, but the general and basic arrangement of such forms shall not be changed.
Codes, 1942, § 9910; Laws, 1938, Ex. ch. 28; 1068, ch. 361, § 42, eff. 1/1/1972.