reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › FREE PORT WAREHOUSES (§§ 27-31-51 — 27-31-61) › Section 27-31-61 - Exemption granted to be in addition to other exemptions

The exemption granted in Sections
27-31-51
through 27-31-61 shall be in addition to all other exemptions heretofore granted by the laws of the State of Mississippi.
Codes, 1942, § 9699-06; Laws, 1962, ch. 595, § 6, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-71 - Definitions

Whenever the term "oil, gas and other minerals" is used in Sections 27-31-71 through
27-31-87
, the same shall include oil, gas petroleum, hydro-carbons, distillate, condensate, casinghead gas, other petroleum derivatives, sulphur and all other similar minerals of commercial value which are usually produced or mined by the drilling, boring or sinking of wells.
The terms "mineral acre" and "royalty acre" are each defined as the number of acres obtained by multiplying the aggregate acreage described in the instrument involved by the fractional interest leased or conveyed thereby.
The term "primary term" when used herein in connection with any instrument affected by Sections 27-31-71 through
27-31-87
shall mean the period of time that the estate created by such instrument shall endure under the terms thereof in the absence of production of oil, gas or other minerals in paying quantities, the carrying on of drilling or reworking operations for the production of such oil, gas or other minerals, force majeure or laws, rules or regulations (federal or state) preventing such drilling operations.
Codes, 1942, § 9701-01; Laws, 1946, ch. 409, § 1, eff. 6/91946.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-73 - Interests exempted

To encourage the purchase of leases upon and interests in oil, gas and other minerals in the State of Mississippi, to encourage drilling for and production of such minerals, and to relieve the taxing officials of the counties of the state of the onerous duties of assessment for, collection of and sale for ad valorem taxes for such interests (which the Legislature finds are generally assessed at nominal values resulting in taxes not commensurate with the services required of such officers), all nonproducing leasehold interests upon all oil, gas and other minerals in, on or under lands lying within the State of Mississippi, created or assigned after the effective date of Sections
27-31-71
through
27-31-87
, and also all nonproducing interests in such oil, gas and other minerals (including royalty interests therein) hereafter conveyed to a grantee or purchaser or excepted or reserved to a grantor separately and apart from the surface, shall be exempt from all ad valorem taxes levied on or after January 1, 1947, by the State of Mississippi, or any county, municipality, levee district, road district, school district, drainage district or other taxing district within the state or becoming a lien on or after said date. Any sale for taxes of the surface or of the remainder of the fee shall not in any manner whatsoever affect the interest or interests hereby exempted.
For the same purpose and with like effect there is hereby likewise exempted from such ad valorem taxation all such interests created prior to the passage of Sections
27-31-71
through
27-31-87
which are owned separately and apart from the surface, provided that as a condition precedent to obtaining such exemption upon existing interests the then owner thereof shall make application for exemption of the interest then owned by him as hereinafter provided and pay, in the manner provided under this chapter, a sum equivalent to the tax herein levied by Section
27-31-77
on instruments hereafter executed creating, transferring or reserving corresponding or similar interests. If any such sum is paid after January 1, 1947, then such exemption shall apply only to taxes becoming a lien after such sum is thus paid.
Codes, 1942, § 9701-02; Laws, 1946, ch. 409, § 2; Laws, 2008, ch. 381, § 1, eff. 1/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-75 - Application for exemption of existing interests

Application for such exemption upon existing interests shall be made to the chancery clerk of the county wherein the land lies in which such interest is owned, by filing application in duplicate with the said clerk, which shall contain the following information:
(a)
Name of applicant;
(b)
Address of applicant;
(c)
Description of land affected (including aggregate acreage);
(d)
Fractional interest for which exemption is applied and nature of such interest;
(e)
Recording data concerning the instrument creating the interest including grantor or lessor, grantee or lessee, date of instrument, book and page of record and date of filing;
(f)
Length of primary term;
(g)
Recording data on instruments divesting original party of any interest in a portion of original interest therein conveyed;
(h)
Number of net mineral, royalty or lease acres on which exemption sought;
(i)
Amount tendered therewith.
Upon receipt of such application, accompanied by the sum shown therein, the chancery clerk shall give it a serial number, mark it filed, showing the date received and shall note the payment of the mineral documentary tax on the original application. The clerk shall make a notation on the face of the record of the instrument described in the application showing the date of payment, the amount of the payment as stated in the application and the serial number of the application. After such notation is made, the original application, with the required notations, shall be returned to the applicant by mailing to the address shown on the application (or delivered otherwise to the applicant) and the duplicate application shall be retained by the clerk as his permanent record.
If it later be ascertained that an insufficient amount was paid with the application for the exemption provided herein, such exemption shall not be thereby rendered void but the additional amount which should have been paid, together with a penalty of twenty-five percent (25%) and one percent (1%) interest per month thereon from the date of the application until paid, shall be a lien on the interest exempted and a personal debt of the applicant collectible by suit for appropriate personal judgment and to enforce the lien, which may be maintained by the county to which such sum should have been paid.
Codes, 1942, § 9701-03; Laws, 1946, ch. 409, § 3; Laws, 2008, ch. 381, § 2, eff. 1/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-77 - Mineral documentary tax; levy

There is hereby levied and shall be paid and collected, as herein set forth, a documentary or transfer tax, to be known as the mineral documentary tax, upon the filing and recording of every lease and other writing hereafter executed whereby there is created a leasehold interest in and to any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands situated within the State of Mississippi, or whereby any such interest is assigned or is extended beyond the primary term fixed by the original instrument, and upon every deed, instrument, transfer, evidence of sale or other writing whereby there is hereafter conveyed to a grantee or purchaser, or excepted or reserved to a grantor separately and apart from the surface, any interest in, or right to receive royalty from, any nonproducing oil, gas or other minerals in, on or under or that may be produced from any lands within the State of Mississippi. Provided, the tax shall not apply to any mortgage or instrument creating a lien upon such interest, nor to the sale under foreclosure thereof, or the passing of such interest by descent or will.
Codes, 1942, § 9701-04; Laws, 1946, ch. 409, § 4; Laws, 1964, ch. 519, eff. 3/26/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-79 - Mineral documentary tax; amount; lien

The mineral documentary tax shall be a lien upon the interest leased, assigned, conveyed, reserved, excepted or transferred and the amount to be paid shall be determined as follows (provided that the minimum tax shall be one dollar), to-wit:
(a)
Upon the filing and recording of each instrument creating, assigning or transferring a leasehold (or interest therein or any portion thereof) or conveying, transferring, excepting or reserving a mineral or royalty interest as above described, the primary term of which shall expire ten (10) years or less from the date of the execution of the instrument, the tax shall be a sum equal to Three Cents (3¢) per mineral or royalty acre conveyed, leased, assigned, excepted, reserved or transferred therein.
(b)
Such tax shall be Six Cents (6¢) per mineral or royalty acre if the primary term of such interest shall expire more than ten (10) years and not exceeding twenty (20) years from the date of the execution of such instrument.
(c)
Such tax shall be Eight Cents (8¢) per mineral or royalty acre if the primary term of such interest shall extend more than twenty (20) years from the date of the execution of such instrument.
Codes, 1942, § 9701-05; Laws, 1946, ch. 409, § 5, eff. 6/91946.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-81 - Persons liable for tax; time for payment; penalty for insufficient payment

The mineral documentary tax shall be payable by the grantee or grantees named in and the beneficiary or real party in interest under such lease, deed, conveyance, transfer, assignment or other writing, except that as to any exception or reservation creating any such interest the tax shall be payable by the grantor or grantors in such instrument. The tax shall be due and payable upon the filing of the instrument for record, and the chancery clerk shall note the fact of the payment as provided in Section
27-31-83
. Any chancery clerk, who accepts or records an instrument upon which the tax is not paid to him as required under this section, shall be liable to the county for double the amount of tax shown to have been due upon the instrument; however, the chancery clerk shall not be liable for any sum where the amount of the tax tendered is accepted by him in good faith as the proper amount due. If an insufficient amount is paid for the tax, the filing and recording of the instrument shall nevertheless be good and valid for all purposes as now provided by statute, but the additional amount which should have been paid, together with a penalty of twenty-five percent (25%) thereof and one-half of one percent (1/2 of 1%) interest per month thereon from the due date until paid, shall be a lien on the interest conveyed, reserved or excepted therein, and a personal debt of the said taxpayer, collectible by suit by the county for personal judgment or to enforce the lien or both.
Codes, 1942, § 9701-06; Laws, 1946, ch. 409, § 6; Laws, 2008, ch. 381, § 3, eff. 1/1/2009.
Amended by Laws, 2020, ch. 372, HB 859,§ 2, eff. 7/1/2020.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-83 - Documentary tax stamps; proof of payment

The mineral documentary tax shall be paid to the chancery clerk of the county in which the land affected by the sale, lease or reservation or other instrument of the oil, gas or other minerals is situated. Upon payment of the tax, the chancery clerk shall note on the face or margin of the instrument, the following:
(a)
the fact of the payment;
(b)
the total amount of the tax paid in conjunction with the recording of the instrument; and
(c)
the name of the county in which the instrument is filed. This notation shall constitute sufficient proof of payment of the tax.
Codes, 1942, § 9701-07; Laws, 1946, ch. 409, § 7; Laws, 2008, ch. 381, § 4, eff. 1/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-85 - Disposition of funds collected

From the taxes levied and collected under and by virtue of Sections
27-31-77
through
27-31-83
inclusive, the chancery clerk shall retain five percent (5%) as a fee for the collection thereof, and shall pay the remainder thereof into the proper depository to the credit of the county, one-half (1/2) to the common county fund and one-half (1/2) to the county school fund. Such deposit shall be made on or before the 15th day of the month next succeeding that in which such collection may be made. The same percent of collections shall be retained by him from all funds collected by virtue of Section
27-31-75
hereof, and the remainder shall be likewise deposited.
Codes, 1942, § 9701-08; Laws, 1946, ch. 409, § 8, eff. 6/91946.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NON-PRODUCING GAS, OIL, AND MINERAL INTERESTS (§§ 27-31-71 — 27-31-87) › Section 27-31-87 - [Repealed]

Repealed by Laws, 2008, ch. 381, § 5, effective 1/1/2009.
Codes, 1942, § 9701-09; Laws, 1946, ch. 409, § 9; Laws, 1985, ch. 455, § 7, eff. 3/29/1985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-102 - Exemption of equipment used in connection with enhanced oil recovery projects

Pipelines, dehydrators, compressors and other appurtenant equipment which are used to facilitate the transportation of carbon dioxide (CO2) in connection with an enhanced oil recovery project in the State of Mississippi shall be exempt from all ad valorem taxation, excepting taxes for school district purposes, for a period not to exceed ten (10) years from the date such pipelines and equipment are first placed into service.
Laws, 1984, ch. 451, § 3; Laws, 1990, ch. 478, § 1, eff. 3/24/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-103 - Exemption of property used in operation of new hotels or motels in certain counties

County boards of supervisors and municipal authorities in counties bordering on the Gulf of Mexico are hereby authorized and empowered, in their discretion, to grant exemption from ad valorem taxation in addition to those enumerated in Section
27-31-101
, except state ad valorem taxation, on all tangible property, excepting motor vehicles, used in or necessary to the operation of new enterprises completed after May 6, 1958, which enterprises are commonly or are usually designated as hotels, motels, or both.
In the case of the county board of supervisors, the exemption shall not exceed five (5) years and in the case of the municipal authorities, the exemption shall not exceed ten (10) years. Said exemption may be granted in the case of domestic corporations, without regard to the date of its charter, and in the case of foreign corporations, without regard to the date on which it qualified to do business, and is authorized to do business, and in the case of an individual enterprise, said exemption shall be granted from the date said work is commenced.
No new exemption from ad valorem taxes levied for school district purposes shall be granted pursuant to this section from and after July 1, 1990.
Codes, 1942, § 9703.5; Laws, 1958, ch. 566, § 2; Laws, 1978, ch. 514, § 5; Laws, 1990, ch. 502, § 13, eff. 7/1/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-107 - Applications for exemptions

Any person, firm or corporation claiming exemptions from municipal or county ad valorem taxation as provided in Sections
27-31-101
through
27-31-117
shall first file an application with the governing authorities of the municipality or the county board of supervisors, as the case may be, on or before June 1 of the year following the year of completion of the new enterprise or completion of the expansion or addition; however, no such application shall be required for, nor shall this section otherwise apply to, any fee-in-lieu of ad valorem taxation, granted pursuant to Section
27-31-104
or
27-31-105(2)
. Each copy shall be subscribed and sworn to by the individual making the application or, if a firm or corporation, by an officer or person duly authorized to do so. In the application, full information shall be given as to the property proposed to be exempted, the kind of articles to be manufactured, and the date from which exemption is claimed. Each application shall also show an itemized listing of the true value of all such property sought to be exempted. The governing authorities of the municipality or county board of supervisors may, by resolution spread on its minutes, approve such application for all or any part of the property sought to be exempted and for all or any part of the authorized period of exemption. The resolution of approval shall also have an itemized listing of the true value of all property to be exempted. The application, together with the resolution of approval, shall be forwarded to the Department of Revenue within thirty (30) days from the date of the resolution. The department shall proceed to investigate the matter and determine whether the property is eligible for the exemption. After investigation of the eligibility of the property, the department shall certify its determination to the governing authorities of the municipality or the county board of supervisors. If such property sought to be exempted is not eligible for such exemption, as above set forth, the Department of Revenue shall so certify. If the Department of Revenue certifies that the applicant is eligible for an exemption, it shall be discretionary with the board of supervisors or municipal authorities as to whether they grant the exemption, but in no event shall an exemption be granted if the Department of Revenue certifies that the applicant is not eligible for an exemption. The original copy of the application for exemption shall be returned to the governing authorities of the municipality or the county board of supervisors, as the case may be.
Codes, 1930, § 3111; 1942, § 9705; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 3; Laws, 1989, ch. 524, § 18; Laws, 1991, ch. 385 § 1; Laws, 1993, ch. 513, § 1; Laws, 1994, ch. 571, § 3; Laws, 2002, ch. 346, § 1, eff. 7/1/2002.
Amended by Laws, 2016EX1, ch. 1, HB 1,§ 22, eff. 2/8/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-109 - Granting of exemptions

At its next meeting after receipt of certification from the State Tax Commission, the governing authorities of the municipality or the county board of supervisors, as the case may be, may enter an order on its minutes declaring that such property is exempted, and the date when such exemption begins and expires, and the chancery clerk or city clerk shall record such application, together with the order approving same, in a book kept in his office for that purpose, and shall file one (1) copy with the State Tax Commission.
Codes, 1930, § 3110; 1942, § 9704; Laws, 1930, ch. 67; Laws, 1936, 2nd Ex. ch. 19; Laws, 1952, ch. 420, § 2; Laws, 1989, ch. 524, § 19; Laws, 1991, ch. 385 § 2; Laws, 2009, ch. 546, § 7, eff. 4/15/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-111 - Cessation of exempted operations

If at any time during an authorized period of ad valorem tax exemption for a given plant there is a cessation of manufacturing operations as herein defined for a continuous period of twelve (12) months or more, all unexpired tax exemptions covered by Sections
27-31-101
through
27-31-117
for that particular plant shall become void, and if manufacturing operations are begun at a later date, a new application may be filed subject to the same approval and the same certification for the unexpired balance of the period covered by the original exemption.
Codes, 1930, § 3112; 1942, § 9706; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-113 - Cancellation of exemption obtained by fraud, etc

If, at any time after exemption from ad valorem taxation hereunder has been obtained, it comes to the attention of the governing authorities of the municipality, the county board of supervisors, the Mississippi Agricultural and Industrial Board, the state tax commission, or the attorney general, that such exemption was obtained by fraud, misstatement or misrepresentation, or that the industry does not meet the definitions of a manufacturing industry as set forth in Section
27-31-101
, it shall be the duty of the governing authorities of the municipality or the county board of supervisors to cancel such exemption.
Codes, 1930, § 3113; 1942, § 9707; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-115 - Grant of exemptions by municipalities

All municipalities may grant like exemptions from municipal ad valorem taxation for a period not exceeding ten (10) years to all manufacturers and other new enterprises mentioned in Section
27-31-101
hereof, and gasworks, waterworks, cooperative electrification associations, excepting railroads and additions or expansions or replacements mentioned in Section
27-31-105
hereof; however, municipal authorities, in lieu of granting the exemption for one (1) period of ten (10) years, may grant the exemption in consecutive periods of less than ten (10) years, but the total of such consecutive periods shall not exceed ten (10) years.
No new exemption from ad valorem taxes levied for school district purposes shall be granted pursuant to this section from and after July 1, 1990.
Codes, 1930, § 3114; 1942, § 9708; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 7; Laws, 1990, ch. 502, § 14; Laws, 1994, ch. 571, § 4, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-117 - State taxes

Nothing in Sections
27-31-101
through 27-31-117 shall be construed to exempt any of the property mentioned in said sections from state ad valorem taxes.
Codes, 1930, § 3115; 1942, § 9709; Laws, 1930, ch. 67; Laws, 1952, ch. 420, § 9.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 31 - AD VALOREM TAXES-GENERAL EXEMPTIONS (§§ 27-31-1 — 27-31-NEW) › NEW FACTORIES AND ENTERPRISES (§§ 27-31-101 — 27-31-NEW) › Section 27-31-NEW - [Newly enacted section not yet numbered] [Tax credit for operator of refinery]

(1)
A person, firm, or corporation operating a refinery for the refining of oil, gas or petroleum products and owning oil, gas or petroleum products, whether produced within or without the state, which (a) are located at such a refinery prior to being refined, (b) are in the process of being refined at such refinery, or (c) have been refined at such refinery and are stored at such refinery, and which are subject to ad valorem taxes levied or hereafter levied by any county, municipality, levee district, school district or any other taxing authority of the state or a political subdivision thereof shall be allowed a tax credit for the amount of all ad valorem taxes payable by the person, firm or corporation that are attributable to such oil, gas or petroleum products. The tax credit may be applied against other ad valorem taxes payable on other taxable refinery property of such person, firm or corporation by the same county, municipality, levee district, school district or any other taxing authority of the state or a political subdivision thereof. However, the amount of credit that may be utilized during a taxable year cannot exceed the ad valorem tax liability of the person, firm or corporation on such other property for the taxable year. The tax credit provided by this section shall also extend to ad valorem taxes payable that are attributable to such oil, gas and petroleum products owned by any corporation controlled by or under common control with, or controlling such refiner; however, the tax credit shall not extend to those finished petroleum products no longer at the refinery incident to regular, normal and customary marketing operations held in temporary storage at marketing bulk plants outside refinery property, including storage facilities from which a finished product is marketed in the state and from which a finished product is shipped out of the state for marketing, or at retail service stations.
(2)
The administration of the tax credit provided by this section will be performed by the tax assessor and/or tax collector of the county in which each refinery is located, and may include a credit applied by the tax assessor against the assessed value of other taxable property, or a credit applied by the tax collector against taxes on other taxable property which have been determined but not yet billed.
(3)
Any amount of ad valorem taxes applied and used as a tax credit under Section
27-7-22.5
, Mississippi Code of 1972, may not be applied and used as a tax credit under this section.
Added by Laws, 2024, ch. 450, HB 1984,§ 1, eff. 1/1/2024.
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 27-33-1 - Short title

This article may be cited as "The Homestead Exemption Law of 1946."
Codes, 1942, § 9717; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 3.
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 27-33-5 - [Repealed]

Repealed by Laws, 1984, ch. 453, § 22, eff. 1/1/1985.
Codes, 1942, § 9715; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 2; Laws, 1975, ch. 457, § 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 27-33-7 - Application of exemption; determination of right to exemption

The exemption granted shall apply to assessments made for the year 1974 and subsequent years. The right to the exemption shall be determined according to the facts existing on January 1, 1974, and on January 1 of each year thereafter, but shall not be effective in any year unless an application has been made therefor, and the exemption has been granted, or allowed, as hereinafter provided.
Codes, 1942, § 9716; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 3; Laws, 1975, ch. 457, § 3; Laws, 1991, ch. 390, § 1, eff. 7/1/1991.
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 27-33-9 - Construction of terms

When used in this article the meaning of words, terms, and phrases, shall be limited to that stated in the specific definitions contained in the article. Any other word, term, sentence, phrase, or paragraph shall be construed according to its usual meaning and according to its context. In case of doubt, construction shall be in favor of the state.
Codes, 1942, § 9718; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 4.
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 27-33-13 - Head of family defined

The words "head of a family" when used in this article shall mean a natural person, and be limited to the following:
(a)
A married person living with husband or wife.
(b)
A person who is unmarried but who permanently maintains a home occupied by himself or herself.
(c)
A husband living apart from his wife, but not divorced, having legal custody of one or more of their children and occupying and maintaining a home for them; but if the husband does not have legal custody of one or more children he shall be considered the head of a family if he occupies the home eligible for exemption at the time of separation.
(d)
A wife living apart from her husband, but not divorced, having legal custody of one or more of their children and occupying and maintaining a home for them; but if the wife does not have legal custody of one or more children she shall be considered the head of a family if she occupies the home eligible for exemption at the time of separation.
(e)
A person who is unmarried, a resident of the state, and permanently maintains a bona fide home for the benefit of one or more persons who are legally, morally, through blood relation or by assumed responsibility, dependent upon him for support even though the said unmarried person, from necessity, does not regularly reside in the home so maintained; but only one (1) home may be so exempted to one (1) person or for the same group.
(f)
Any one (1) of a group of two (2) or more persons related within the third degree, computed according to the rule of the civil law, when the members of the group hold collectively eligible title, and the group occupies and maintains a home as defined in this article.
(g)
A minor child who holds eligible title to and occupies a home when residing with parent(s) or other legal guardian.
(h)
The child of a testator who is responsible for the payment of taxes on a dwelling and the eligible land on which it is located in which he holds a remainder interest in the dwelling and eligible land (as defined in Section
27-33-17(h)
).
(i)
A husband living apart from his wife, but not divorced, occupying and maintaining a home, provided the husband submits satisfactory evidence that he has not filed a combined return with his wife during any year for which homestead exemption is sought by him.
(j)
A wife living apart from her husband, but not divorced, occupying and maintaining a home, provided the wife submits satisfactory evidence that she has not filed a combined return with her husband during any year for which homestead exemption is sought by her.
Codes, 1942, § 9720; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 6; Laws, 1993, ch. 513, § 2; Laws, 1994, ch. 561, § 1, 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 27-33-15 - Family group defined

The persons named in each of the paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (i) and (j) in Section
27-33-13
shall constitute a "family group" within the meaning of this article.
Codes, 1942, § 9721; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 7; Laws, 1993, ch. 513, § 3; Laws, 1994, ch. 561, § 2, 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 27-33-25 - Homes in municipalities

In case of a dwelling located on land in a municipality, it shall be subject to limitations and restrictions as follows:
(a)
On land regularly platted in blocks and lots, the land to be included for homestead exemption shall be limited to adjoining lots; provided, any street, alley or road which is not open to public use may be disregarded in determining the limitation herein fixed.
(b)
On platted land, actually joined to unplatted land, all lying inside a municipality, the amount of land that may be included in the homestead for exemption shall be the same as provided for land lying outside a municipality, except that all the land must be actually joined.
(c)
On platted or unplatted land in a municipality, actually joined to other land lying outside of the municipality, the owner's dwelling being in the municipality, the provisions of the article for land lying outside a municipality shall apply to the whole, except that all the land must be actually joined.
(d)
On unplatted land, all lying inside a municipality, the homestead shall be determined as in the case of homes located outside of a municipality, except that all the land must be actually joined; provided, a street or road through or across the tract shall be disregarded in determining the limitation herein fixed, and the land divided by such street or road shall be held as actually joined.
Codes, 1942, § 9726; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 12.
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 27-33-27 - Unplatted land shall be described and acreage stated

Land included in an exempt homestead outside a municipality and unplatted land included in an exempt homestead in a municipality shall consist, if possible, of regular legal subdivisions of a section or sections, and tracts of less than forty (40) acres shall not be included unless necessary, and the homestead shall include all adjoining land in the same section as the dwelling before land is included in another section; and in the case of land not surveyed according to the plan of the government surveys, the land shall, as nearly as possible, be defined in straight lines, and the area be, as nearly as practicable, in the form of a square or rectangle, or shall observe such boundaries as streams, bodies of water, railroads or public roads. In all cases, the land shall be described in the application sufficiently to clearly locate and identify the same; also the number of acres in each tract shall be stated, whether shown on the assessment roll or not.
Codes, 1942, § 9727; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 13.
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 27-33-29 - Effect of destruction, etc., of dwelling

In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.
Codes, 1942, § 9728; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 14; Laws, 2006, ch. 462, § 1; Laws, 2008, ch. 368, § 1; Laws, 2009, ch. 413, § 1, eff. 1/1/2009.
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 27-33-39 - Duties of the chancery clerk

The chancery clerk of the county shall,
(a)
Assist the board of supervisors in dealing with applications for homestead exemption, and present, on the call of the board, all records from his office necessary for the allowance or disallowance of any application for homestead exemption coming before the board; and
(b)
Receive from the clerk of the board of supervisors the applications filed for homestead exemption, as provided in Section
27-33-35
, paragraph (a), and preserve them accessible as public records for at least three (3) years.
Codes, 1942, § 9733; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 19.
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 27-33-43 - [Repealed]

Repealed by Laws, 1984, ch. 453, § 22, eff. 1/1/1985.
Codes, 1942, § 9734.5; Laws, 1952, ch 423.
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 27-33-45 - Duties of the state auditor

The auditor shall, upon receipt of the requisitions of the commission provided for in paragraphs (g) and (h) of Section
27-33-41
, issue his warrants on the state treasurer to pay to the taxing units the amount set out in the requisitions. The warrant shall be made payable to the official depository for the funds of the taxing unit. He shall issue no warrant for such purpose except upon the requisition of the commission.
Codes, 1942, § 9735; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 21; Laws, 1984, ch. 453, § 17, 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 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-47 - Duties of the state treasurer

The treasurer shall pay the warrants of the state auditor provided for in Section
27-33-45
of this article, out of any monies in the state treasury appropriated for the purposes provided by this article.
Codes, 1942, § 9736; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 22.
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 27-33-49 - Duties of the attorney general

Except as otherwise authorized in Section
7-5-39
, the Attorney General of the state shall be the attorney for the commission and shall represent it in any proceedings before any court. In any hearing before the commission, where the services of an attorney are desired or needed, the Attorney General shall attend on behalf of the commission. The Attorney General shall construe any doubtful or conflicting provisions of this article, and his opinion shall be controlling on all officers.
Codes, 1942, § 9737; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 23; Laws, 2012, ch. 546, § 10, eff. 7/1/2012.
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 27-33-51 - Duties of tax collectors

The tax collectors of the several counties of the state shall perform such duties as are generally imposed upon them by the laws of this state with respect to the collection of taxes and the payment of same into the proper accounts; and in addition to such general duties:
(a)
He shall, upon receipt of a duly certified copy of the order of the board of supervisors, adopted under the provisions of Section
27-33-37(l)
, correct the supplemental roll as required by said order and list as subject to all taxes the assessed value of homes in all cases to the extent directed by the order of the board; and he shall change the supplemental roll for the year, or years, in accord with the order of the board, so as to show the additional taxes due and he shall prepare a tax receipt therefor, with proper references thereon to the board, the year or years for which the additional taxes are levied, and to the page and line of the supplemental roll where the assessment is listed.
(b)
He shall collect all additional taxes on or before the first day of February of the year following that in which the notice is issued to make the correction and reassessment, and the collection of taxes shall be made in the same manner and at the same time taxes are collected on other property, if any, of the same owner; and he shall give to the taxpayer a separate receipt for such additional taxes.
(c)
He shall give to all taxpayers having an exempted home under the terms of this article a tax receipt made in the manner and form directed by Sections
27-41-33
and
27-41-35
; and this requirement shall apply to receipts given for additional taxes as provided by paragraphs (a) and (b) of this section.
(d)
He shall collect all taxes due to the extent required by this article; and it shall be his duty to collect said taxes, including additional taxes as provided by paragraphs (a) and (b) of this section, by sale of the property in the manner provided by law in the case of other real property, and by any other method or means provided by law for the collection of taxes levied against real property.
Codes, 1942, § 9737.5; Laws, 1946, ch. 261, § 24; Laws, 1968, ch. 361, § 34; Laws, 1975, ch. 457, § 9; Laws, 1984, ch. 453, § 18, 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 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-53 - [Repealed]

Repealed by Laws, 1984, ch. 453, § 22, eff. 1/1/1985.
Codes, 1942, § 9737.7; Laws, 1948, ch. 269, §§ 1-4; Laws, 1968, ch. 361, § 35.
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 27-33-55 - Appeals

Any adverse determination in connection with the administration of this article may be appealed from by the one aggrieved, in the manner provided by the general laws of the state.
Codes, 1942, § 9738; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 25.
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 27-33-57 - False oaths

Any person who shall make oath to a false or fraudulent application for homestead exemption shall be guilty of perjury.
Codes, 1942, § 9739; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 26.
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 27-33-59 - Penalties

(a)
Any person who shall knowingly make any false or fraudulent claim for exemption under the provisions of this article or make any false statement or representation, or concealment of a material fact in support of such claim; or any person who shall assist another in the preparation of any false or fraudulent claim; or enters into any collusion with another by the execution of a fictitious deed, deed of trust, or mortgage, or shall otherwise aid, assist or abet any person in the preparation or presentation of any false or fraudulent claim for exemption shall be guilty of a misdemeanor. Upon conviction such person shall be punished by a fine not exceeding Five Hundred Dollars ($500.00) or six (6) months imprisonment.
(b)
Any person who obtains a homestead exemption by any means referred to in this section or in any manner other than as provided by this article shall be liable for double the amount of the taxes lost by reason of the illegal exemption, and the property shall be liable for the said amount, which may be collected by suit or by sale of the property.
(c)
If a revision of tax loss be occasioned by disallowance by the commission of a fraudulent exemption, or if the revision is caused by knowing noncompliance with provisions of this article on the part of officers in the allowance of exemptions, then any reduction in the total amount of tax loss may be made by the commission, in its discretion, in double the amount of the reduction of the total tax loss. Such reduction shall be made from the second installment or any subsequent payment due the taxing unit. But in no instance shall the reduction in tax loss be less than the amount of taxes due on such fraudulent or illegal exemption.
Codes, 1942, § 9740; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 27; Laws, 1952, ch. 416; Laws, 1954, ch. 387; Laws, 1956, ch. 295; Laws, 1975, ch. 457, § 10; Laws, 1980, ch. 505, § 2; Laws, 1984, ch. 453, § 19, 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 1 - GENERAL PROVISIONS (§§ 27-33-1 — 27-33-79) › Section 27-33-60 - [Repealed]

Repealed by Laws, 1984, ch. 453, § 22, eff. 1/1/1985.
Laws, 1980, ch. 505, § 3.
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 27-33-61 - Public attorneys to sue

Any county attorney, district attorney, or the attorney general shall bring suit and prosecute it to a conclusion, in the name of the state, or county, or district, when requested to do so by a member of the board of supervisors, or the state tax commission, if upon investigation the suit appears to be meritorious.
Codes, 1942, § 9741; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 28.