reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-139 - Correction of assessments between county lines

Boards of supervisors of adjoining counties may employ a person or persons to assess and correct assessments between county lines. For such services they may pay a compensation not exceeding Five Dollars ($5.00) per day. The assessor may do this work, and, if deemed necessary, they may employ a surveyor to aid in its performance.
Codes, 1906, § 4302; Hemingway's 1917, § 6936; 1930, § 3189; 1942, § 9813; Laws, 1898, p 50.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-141 - Board may have new assessment roll made when same destroyed

In case of the destruction or mutilation of an assessment roll, or reproduction thereof, the board of supervisors may have duplicate copies made from copies on file in the office of the state tax commission, or in the office of the chancery clerk; and when certified to be correct by the clerk, the copy shall be treated and recognized as the legal roll. All orders of the board of supervisors adopted before the destruction or mutilation of such roll, either increasing or decreasing the assessment of any property, shall apply to the copy of such roll made as herein provided. In case an assessment roll, or rolls, be lost, destroyed, or stolen before the copies have been made and filed as provided by law, the board of supervisors shall order a new assessment made and a new roll, or rolls, prepared in the manner required by law when made at the regular time, and the board of supervisors and all other officers, either county or state, shall perform all duties in reference to said roll, or rolls, as if made at the regular time. The tax assessor, board of supervisors, and chancery clerk, shall receive compensation for making a new roll as herein provided in the same amount as required to be paid if made at the regular time. The state tax commission shall furnish blank rolls when requested by a board of supervisors.
Codes, Hemingway's 1921 Supp § 7769n1; 1930, § 3190; 1942, § 9814; Laws, 1920, ch. 323; Laws, 1926, ch. 214; Laws, 1984, ch. 422, § 5, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-145 - Application for change of assessment; hearing; order

Any person desiring a change in assessment as provided in Section
27-35-143
shall make, in writing, an application in duplicate to the board of supervisors of the county where such assessment is made (or the tax assessor of the county may make such applications for him) on the forms prescribed, setting forth the grounds for the reduction, change, or cancellation claimed. At any meeting, either regular, special, or adjourned, the board of supervisors may hear and determine the matter and shall require such evidence as, in its opinion, is necessary to substantiate the application. If the board approves the application it shall adopt an order setting forth its conclusions, which order shall be dealt with as hereinafter provided. The state tax commission shall prescribe and furnish the forms necessary for complying with the provisions of this section.
Codes, 1930, § 3192; 1942, § 9816.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-147 - Changes of assessments on motion of board or other officer

The board of supervisors, upon its own motion, or upon notice from the tax assessor, the state tax commission, or other officer authorized to assess, or have assessed property escaping taxation, shall have power, at any time in the current year that an assessment roll is in force, to increase an assessment subject to approval as hereinafter provided, or to assess property or persons omitted from such roll or rolls under the following circumstances:
1.
When lands have been assessed and buildings and improvements thereon have been omitted from the roll.
2.
When the value of lands, assessed according to the number of acres or as an entire tract, has increased because actually subdivided into lots or smaller tracts, on or before the preceding tax lien date.
3.
When the value of the lands has been increased by reason of changes or improvements made in or on adjacent lands before the preceding tax lien date, and the lands have been assessed without taking into consideration the changed conditions.
4.
When lands or improvements thereon have been listed as exempt from taxation, but were subject to assessment and taxation on the preceding tax lien date.
5.
When the property is liable for a special district levy tax but has not been assessed for the benefit of such district.
When the board of supervisors shall change any assessment as provided in this section, it shall require its clerk to give ten (10) days' notice in writing, and the notice may be given by mail to the last known address of the party, or by newspaper publication, and all objections to such change shall be heard at the next meeting of the board of supervisors. The party affected by the order may appeal from the decision of the board in the manner provided for appeal from other assessments.
Codes, 1857, ch. 30, art 29; 1871, § 1688; 1880, § 507; 1892, § 3799; 1906, § 4312; Hemingway's 1917, § 6946; 1930, § 3193; 1942, § 9817; Laws, 1950, ch. 298, § 6.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-149 - Further procedure under sections 27-35-143 through 27-35-147

It shall be the duty of the board of supervisors in carrying out the provisions of Sections
27-35-143
through
27-35-147
to make such changes in assessments as will cause the taxes to be charged to the person or property liable therefor, and to fix the assessments of property according to the true value thereof, to the end that all property shall be assessed and taxed equally and uniformly. In all cases, the board shall adopt an order and enter the same on its minutes, and shall show in its order the page and line of the assessment roll where such change or correction is made.
Upon receipt of the order (and application, if one be required), the clerk of the board of supervisors shall transmit a certified copy of the order to the tax collector of his county and shall file the application as a record in his office. No assessment shall be increased or decreased and no credit to or charge against the tax collector of any county on account of such increase or decrease shall be entered by the Auditor of Public Accounts or by the county auditor except as shown by an order adopted by the board of supervisors as provided herein. All changes in assessment made under the provisions hereof shall be entered on the proper line and page of the assessment roll in force, and the clerk and tax collector shall keep the proper record of all such changes, increases or decreases. Nothing in this and Sections
27-35-143
through
27-35-147
shall be construed to affect or modify any law with reference to the assessing of property which has escaped taxation in former years.
Codes, 1930, § 3194; 1942, § 9818; Laws, 1998, ch. 453, § 1; Laws, 2002, ch. 345, § 1, eff. 3/18/2002.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-151 - Meetings of board of supervisors

If the board of supervisors fail to meet at the times appointed, it shall be convened by the president thereof as speedily as practicable, for the discharge of the duties prescribed by this chapter. If any member of the board fail to discharge the duties required of him by this chapter, or to attend the meetings of the board for that purpose without sufficient excuse, he shall be fined by the board in the sum of One Hundred Dollars ($100.00), on which a scire facias shall issue, returnable to the next term of the circuit court, to be therein proceeded upon according to law.
Codes, Hutchinson's 1848, ch. 8, art 17 (39); 1857, ch. 3, art 64; 1871, § 1730; 1880, § 556; 1892, § 3848; 1906, § 4365; Hemingway's 1917, § 7004; 1930, § 3195; 1942, § 9819.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-153 - Addition to rolls by assessor

The assessor, after returning his roll, may add any person or thing to it at any time before the adjournment of the first equalization term of the board of supervisors.
Codes, 1871, § 1689; 1880, § 509; 1892, § 3800; 1906, § 4313; Hemingway's 1917, § 6947; 1930, § 3196; 1942, § 9820.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-155 - Assessment of persons and property having escaped taxation

When the assessor shall discover any persons or property that have escaped taxation in any former year or years, or shall discover that any person or property is escaping taxation for the current year, after the final approval of the assessment roll, as provided by Section
27-35-127
, Mississippi Code of 1972, by reason of not being assessed, he shall make the proper assessment by way of an additional assessment for such year or years, distinctly specifying the property, its location, its value, the name of the owner, if known, and the year or years it has escaped assessment and taxation, separately assessing the person or property for the current year. When such assessments are completed, he shall file the same, under his affidavit, with the clerk of the board of supervisors; and shall at the same time notify the board of supervisors, in writing, of the assessment. The power of the assessor to assess property that has escaped taxation by way of additional assessments for a former year or years shall expire at the end of the seven (7) years from the date when his right so to do first accrued.
No leasehold interest in any property, real or personal, belonging to the State of Mississippi, counties, districts, municipalities or any political subdivisions, shall be subjected to ad valorem taxation for any past year on the basis of it having been omitted from the ad valorem tax rolls.
Codes, 1880, § 486; 1892, § 3768; 1906, § 4277; Hemingway's 1917, § 6911; 1930, § 3197; 1942, § 9821; Laws, 1932, ch. 181; Laws, 1946, ch. 336, § 1; Laws, 1954, ch. 379; Laws, 1984, ch. 456, § 3, eff. 5/9/1984.
Brought forward without change by Laws, 2018, ch. 441, SB 2578,§ 2, eff. 4/12/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-159 - Tax delinquent lands; change in assessment

In all cases where lands have been or which may hereafter be struck off to the state for delinquent taxes and the time for redemption has expired, and said lands have been stricken from the list of state lands for any cause provided by law, the board of supervisors of the county in which said lands are situated may, upon petition of the owner or the assessor or any person interested in the land, change, correct, revise and re-value the assessments of said land for each of the years for which the taxes have not been paid, and the board of supervisors may enter an order directing that such assessments as changed, corrected, revised and/or re-valued shall be entered upon the assessment roll in force for the year in which the order is entered, whereupon the tax assessor, or tax collector in the event the roll is in the hands of the tax collector at the time, shall enter such assessments on the roll in the manner as additional assessments are now made, and the tax collector shall collect the taxes on such assessments as other taxes are collected.
The payment of the taxes as herein provided shall cancel all liens and satisfy all claims of the state, county, levee districts and other taxing districts, against said lands for the taxes for the respective years for which the said taxes are paid.
Codes, 1942, § 9823; Laws, 1935, ch. 55.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-161 - Taxes collected from persons removing

When the assessor shall learn that any person assessed with personal property, or subject to assessment, is about to leave the county or remove the property, he shall notify the tax collector; and when the tax collector receives such notice, or has information, no matter from whom or how derived, that a person liable for personal property taxes, or owning taxable personal property, is about to remove from the county or remove the property, whether the time for collecting taxes by distress and sale of the property has come or not, or whether the property be assessed or not, if the tax collector shall determine that the removal of the person or property will probably result in a failure to collect the personal property taxes, the said tax collector shall demand bond of the said person, as owner, agent or otherwise, in an amount sufficient to cover all taxes estimated to be due or to become due up to the end of the current year by said person, as the owner, agent or otherwise of the personal property. In default of such bond, the said tax collector shall seize sufficient of the property of said person to pay said taxes, and shall hold the same until such time as same may be sold under distress and sale by the tax collector in due course of such procedure. In lieu of such bond, the tax collector may accept cash in an amount which is ten percent (10%) in excess of the estimated unpaid taxes; and the tax collector shall be officially responsible for such cash deposit. When bond is given as required in this section, the same shall be in the name of the state, and suit may be brought thereon by the tax collector in any court of competent jurisdiction.
Codes, 1880, § 488; 1892, § 3770; 1906, § 4279; Hemingway's 1917, § 6913; 1930, § 3199; 1942, § 9824; Laws, 1946, ch. 334.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-167 - Receipt of new assessment rolls by taxing districts and adoption of true values

After completion of a countywide reappraisal approved by the state tax commission, the board of supervisors of each county shall provide, at cost of reproduction, to each taxing district within the boundaries of the county a true copy of that part of the new assessment roll approved by the state tax commission containing the property located within that taxing district; and such taxing district shall adopt such assessment roll for its assessment purposes as soon as practical. Provided, however, the state tax commission may allow, in its discretion, a taxing district to use any other assessment roll the commission deems more appropriate.
Laws, 1980, ch. 505, § 18; Laws, 1983, ch. 471, § 12, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-301 - Department of Revenue as assessor of public service corporations

The Department of Revenue is constituted state assessor of railroads and other public service corporations, and it shall, upon the receipt or making of the schedules hereinafter provided for, assess the property of railroads, telegraph, telephone, sleeping car, express, electric power and light companies and other public service corporations liable to taxation in the state, affixing its value for the purposes of ad valorem taxation so that such property shall bear its just proportion of taxation, taking into consideration the value of the franchise and the capital engaged in the business in this state. The state assessor of railroads and other public service corporations may adopt other and further rules necessary and proper to ascertain the value of property to be assessed by it, including the value of the franchise and amount of capital engaged in the business in this state. Provided, however, the Department of Revenue shall be the assessor of railroad and Class IV public service property, but shall not be the assessor of the types and kinds of properties owned by the public service corporations and appraised and assessed by county tax assessors pursuant to Sections
27-35-331
through
27-35-341
.
Codes, Hemingway's 1921 Supp. § 7769l; 1930, § 3200; 1942, § 9825; Laws, 1918, ch. 138; Laws, 1986, ch. 346, § 7; Laws, 1991, ch. 385, § 3, eff. 3/15/1991.
Amended by Laws, 2020, ch. 373, HB 863,§ 1, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-303 - Schedules required to be filed

(1)
Each person, firm, company or corporation owning and/or operating a railroad, oil or gas pipeline company, electric company or any other company listed in Section
27-35-301
, owning property not situated wholly in one (1) county; and any telephone company owning property in more than six (6) counties shall, on or before the first day of April in each year, file with the Department of Revenue a complete schedule, under oath, on forms prescribed and furnished by the Department of Revenue, of all its property, real or personal, taxable and nontaxable, owned by it on the first day of the preceding January, setting forth therein the value of the whole, the total amount of capital stock, its par value and its actual value, and the value of its franchise, the gross amount of receipts in the year preceding; all real, personal or mixed property belonging to the company within the state, not enumerated, with its value; a list of all lands in this state owned, describing the same and giving the value thereof, the gross amount of receipts the year preceding earned within and from this state; and if any of said property is claimed to be exempt from taxation, it shall be separately stated and valued, and the law cited under which the claim is made. It shall not be necessary that a rendition on any motor vehicles be made as defined by the "Motor Vehicle Ad Valorem Tax Law of 1958." In addition to these required schedules, the Department of Revenue may require each person, firm, company or corporation to file with the Department of Revenue a copy of any annual report or form required to be filed by him with any federal regulatory agency. The Department of Revenue may grant an extension of up to twenty (20) days for the filing of the schedules required by this section.
(2)
The Department of Revenue shall have the power to adopt, amend or repeal such rules and regulations as necessary to implement tax duties assigned to it in this section.
Codes, Hemingway's 1921 Supp § 7769m; 1930, § 3201; 1942, § 9826; Laws, 1918, ch. 138; Laws, 1958, ch. 549, § 6; Laws, 1989, ch. 517, § 2; Laws, 1997, ch. 319, § 1, eff. 3/14/1997.
Amended by Laws, 2020, ch. 373, HB 863,§ 2, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-305 - Penalty for failure to file schedule

If any company, corporation, firm or person, who is required by law to render schedules of its, their or his property to the Department of Revenue, as provided by Section
27-35-303
, Mississippi Code of 1972, for the purposes of assessment for taxation, shall fail, refuse or neglect to render the schedules, as required, the Department of Revenue may impose on such company, corporation, firm or person a penalty of ten percent (10%) of the assessment as computed by the department, and in case of such failure, refusal or neglect, the department shall make out such schedules from the best information obtainable.
Codes, Hemingway's 1921 Supp § 7769n; 1930, § 3202; 1942, § 9827; Laws, 1918, ch. 138; Laws, 1989, ch. 517, § 3, eff. 1/1/1990.
Amended by Laws, 2020, ch. 373, HB 863,§ 3, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-307 - Assessment and taxation of railroads; false or fraudulent schedules

If in any case the state railroad assessors have reason to believe that any person, firm, company or corporation which under this chapter is to be assessed by the State Tax Commission has rendered a false or fraudulent schedule, so that an assessment predicated thereon would relieve such person, firm, company or corporation of a just share of taxation, the commission shall not, in making the assessment be bound thereby, but shall make out a proper schedule as if none had been rendered, first giving such person, company, firm or corporation five (5) days' notice to come forward at a time and place to be named, and show cause why such a course should not be pursued. Such notice shall be served and returned as a summons from a court, but the failure to receive such notice shall not render the assessment void.
Codes, 1892, § 3878; 1906, § 4385; Hemingway's 1917, § 7024; 1930, § 3203; 1942, § 9828; Laws, 1989, ch. 517, § 4, eff. 1/1/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-310 - Abandoned nuclear power plant property exempt from ad valorem taxation

All nuclear power plant property that has been abandoned and written off the books of the public utility owning such property and is no longer considered operating property of such utility by the State Tax Commission or is being permanently decommissioned shall be exempted from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, school or any other taxing district within the state.
Laws, 1990 Ex Sess, ch. 12, § 4, eff. 6/26/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-311 - Board of Tax Appeals to hear objections made by Department of Revenue; procedure

(1)
It shall be the duty of the Board of Tax Appeals to hear and determine objections to assessments made by the Department of Revenue for ad valorem tax purposes. They may, if they think objections just, sustain the same and amend assessments, if necessary accordingly.
(2)
Any objection shall be in writing and filed with the Executive Director of the Board of Tax Appeals within the twenty-day period set out in Section
27-35-309(2)(a)
. At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall specify in detail the relief requested and present the basis of any arguments against the Department of Revenue's assessment. The taxpayer shall also file a copy of his written objection with the Department of Revenue.
Codes, Hemingway's 1921 Supp § 7769p; 1930, § 3205; 1942, § 9830; Laws, 1918, ch. 138; Laws, 2009, ch. 492, § 75, eff. 7/1/2010.
Amended by Laws, 2020, ch. 373, HB 863,§ 5, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-313 - Rolls to be sent to counties

So soon as the assessment rolls have remained subject to objection for twenty (20) days, and when all objections, if any, are disposed of, the assessment rolls shall be approved by the Department of Revenue, and a certified copy of the assessment rolls shall be sent immediately to the clerks of the board of supervisors of the respective counties, who shall file and preserve it as a record.
Codes, Hemingway's 1921 Supp § 7769q; 1930, § 3206; 1942, § 9831; Laws, 1918, ch. 138; Laws, 2001, ch. 334, § 4; Laws, 2009, ch. 492, § 76, eff. 7/1/2010.
Amended by Laws, 2020, ch. 373, HB 863,§ 6, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-315 - Duty of clerk of board of supervisors

The clerk of the board of supervisors shall make one copy of the said assessment rolls, and shall certify and deliver the same to the tax collector which when done shall have the same force and effect as other certified copies of tax rolls placed in the hands of the tax collector.
Codes, Hemingway's 1921 Supp § 7769r; 1930, § 3207; 1942, § 9832; Laws, 1918, ch. 138.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-317 - [Repealed]

Repealed by Laws, 1991, ch. 385, § 6, eff. 3/15/1991.
Codes, Hemingway's 1921 Supp § 7769s; 1930, § 3208; 1942, § 9833; Laws, 1918, ch. 138; Laws, 1926, ch. 127; Laws, 1932, ch. 291.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-319 - Assessing and taxing property of telephone companies located in not more than six counties

Notwithstanding the provisions of Sections
27-35-31
,
27-35-309
,
27-35-317
and
27-35-323
, when all the property of a telephone company is located in not more than six (6) counties, it shall be assessed and taxed as that of a person; and the laws, providing for the assessment and collection of taxes on the property of persons, shall apply to the assessment and collection of taxes on the property of such companies. All shares or certificates of stock issued by any such corporation or company shall be exempt from taxation and shall not be returned for assessment. Its land and tangible personal property shall be assessed and taxed where situated on the first day of January of the year.
Codes, 1942, § 9833.5; Laws, 1960, ch. 471; Laws, 1995, ch. 479, § 1; Laws, 2000, ch. 303, § 8, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-321 - Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission

Any corporation owning, possessing, holding or operating a toll bridge structure located partly but not wholly within one county of this state and any substantial part of which so situated in this state is used or operated, howsoever, by or in connection with any common carrier railroad, as an instrumentality or facility for the conduct by such common carrier railroad of interstate commerce or its interstate transportation business, shall be considered and the same is hereby declared and defined to be a public service corporation as to all of its property situated in this state and which is liable to taxation in this state; and such property shall be wholly and exclusively subject to valuation and assessment for the purposes of taxation by the state tax commission of Mississippi, which commission is by law constituted state assessor of railroads and other public service corporations. Such property of said corporation shall be assessed to the extent and in like manner as the property of other public service corporations and public utilities now subject to the authority and jurisdiction of said commission; and said toll bridge corporations shall make and file schedules in time and manner as provided by Sections
27-35-309
,
27-35-317
and
27-35-323
and under penalties as therein provided.
Such property of all persons, partnerships or associations of persons, so owned, held, possessed, operated, situated and utilized, however, shall, likewise, be valued and assessed for the purposes of taxation by the said state tax commission of Mississippi.
Codes, 1942, § 9834; Laws, 1942, ch. 127.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-323 - [Repealed]

Repealed by Laws, 1989, ch. 517, § 7, eff. 1/1/1990.
Codes, Hemingway's 1921 Supp § 7769u; 1930, § 3209; 1942, § 9835; Laws, 1918, ch. 138; Laws, 1926, ch. 127; Laws, 1932, ch. 291.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-325 - Department of Revenue empowered to assess certain property escaping taxation

The Department of Revenue is hereby authorized and empowered and it shall be its duty to assess any property required to be assessed by the Department of Revenue as the state assessor of railroads, which it discovers escaping taxation in former years by reason of not being assessed; and to assess or cause to be assessed and taxed, any such property which it discovers escaping taxation by reason of not being assessed in or for the benefit of any road district, school district, or other taxing district or municipality, although the property may have been assessed and taxed for state and general county taxes; however, the right to so assess property shall expire at the end of seven (7) years from the date when the right so to do first accrued. When any property is discovered escaping assessment and taxation which, under the law, is required to be assessed by the Department of Revenue as state assessor of railroads, the Department of Revenue shall assess the same for such purpose and for the years it has escaped taxation, and shall give notice by United States mail, or otherwise, by the Commissioner of Revenue of the Department of Revenue to the owner of the property, or agent, of such owner, showing what property has escaped assessment and for what years, and all other proper information, and the owner shall have twenty (20) days in which to file objections. The Department of Revenue shall deal with the assessment in all respects with the same powers as if made at the time regular assessment of such property is made, and shall have power to require such information as it may desire for the correct determination of all questions before it. When any objection is heard and determined, the Board of Tax Appeals shall by order approve or disapprove, or may modify the assessment, and make it final. If no objection is made in regard to the assessment or if the assessment is approved or modified by the Board of Tax Appeals, the Department of Revenue shall certify it to the clerk of the board of supervisors of the county or counties where the property is located, and such assessment shall be dealt with by the clerk and tax collector as is required in cases of assessments when made at the regular time. In all cases where suit is necessary, it shall be the duty of the Attorney General to represent the Department of Revenue whenever requested to do so.
Codes, Hemingway's 1917, § 7033; 1930, § 3226; 1942, § 9852; Laws, 1916, ch. 130; Laws, 1928, ch. 214; Laws, 1942, ch. 135; Laws, 1958, ch. 569; Laws, 2009, ch. 492, § 77, eff. 7/1/2010.
Amended by Laws, 2020, ch. 373, HB 863,§ 7, eff. 1/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-327 - Records to be kept and preserved

Complete and full records shall be kept and preserved by the state tax commission of all things done under the authority vested in it as the state assessor of railroads, and public utilities.
Codes, Hemingway's 1921 Supp § 7769t; 1930, § 3210; 1942, § 9836; Laws, 1918, ch. 138.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-329 - [Repealed]

Repealed by Laws, 1983, ch. 471, § 26, eff. 7/1/1983.
Laws, 1980, ch. 505, § 23.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-331 - Public service corporations liable for ad valorem taxes on certain buildings and land

The public service corporations to which Sections 27-35-331 through
27-35-343
apply are persons, individuals, partnerships, corporations, associations or entities that own, control, manage or operate a business engaged in:
(a)
The generation, manufacture, transmission or distribution of electricity to or for the public for compensation.
(b)
The distribution or sale of natural or artificial gas to the public for compensation; provided, however, Sections 27-35-331 through
27-35-343
shall not apply to entities engaged in the interstate transmission of gas by pipeline.
(c)
The transmission, conveyance or reception of any message over wire or by radio, or otherwise, of writing, signs, signals, pictures and sounds of all kinds by or for the public for compensation; provided, however, Sections 27-35-331 through
27-35-343
shall not apply to telephone companies whose properties are located in not more than six (6) counties as provided in Section
27-35-319
, Mississippi Code of 1972.
Laws, 1986, ch. 346, § 1, eff. 1/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-333 - Properties of public service corporations subject to ad valorem taxes

The properties of public service corporations which are subject to Sections
27-35-331
through
27-35-343
are limited to:
(a)
Vacant and unimproved real estate owned in fee simple.
(b)
Buildings and the land on which they are situated utilized solely for the purpose of housing the managerial offices of such corporations, and the office furniture and facilities located therein.
(c)
Buildings and the land on which they are situated utilized for the warehousing or storage of materials and supplies; provided, however, Sections
27-35-331
through
27-35-343
do not apply to the materials, supplies, equipment and facilities warehoused or stored therein.
(d)
Buildings and the land on which they are situated utilized for the purpose of conducting the merchandising and sale of appliances utilizing the utility service furnished by such entity, together with inventories of such goods and appliances.
Laws, 1986, ch. 346, § 2, eff. 1/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-335 - Properties of public service corporations not subject to ad valorem taxes

Sections
27-35-331
through
27-35-343
do not apply to properties owned by such public service corporations utilized in the furnishing of the utility service in which such public service corporations are engaged. This exclusion includes, but is not restricted to, the following: electric generating plants and related facilities; electric transmission and distribution facilities; electric substations; telephone exchanges; communication facilities by means of which communication service is effected; communication relay facilities; gas mains, pumping stations; metering facilities; compression stations; all facilities and equipment by means of which gas is received from the supplier and delivered to the consumer. It is the intent of Sections
27-35-331
through
27-35-343
to vest in county tax assessors the jurisdiction to assess only those types and kinds of properties enumerated in Section
27-35-333
, and no other.
Laws, 1986, ch. 346, § 3, eff. 1/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-337 - Duty of public service corporations to report certain data to county tax assessors

It shall be the duty of public service corporations subject to Sections
27-35-331
through
27-35-343
to report to the county tax assessor of the counties in which any property subject to Sections
27-35-331
through
27-35-343
is located the same information and data, at the same time as such data and information has heretofore been reported to the State Tax Commission. Reports to the State Tax Commission may, after the effective date of Sections
27-35-331
through
27-35-343
, eliminate the data and information which will be reported to county tax assessors pursuant to this section.
Laws, 1986, ch. 346, § 4, eff. 1/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-339 - Appraisal and assessment of certain property of public service corporations

All property, as described in Section
27-35-333
, of public service corporations subject to Sections
27-35-331
through
27-35-343
shall be appraised by county tax assessors and assessed in proportion to its true value in the same manner as is provided by law for other properties subject to the jurisdiction of the county tax assessors and at the same assessment ratio as established for other public service corporation property.
Laws, 1986, ch. 346, § 5, eff. 1/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-341 - No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts

With respect to properties appraised and assessed by county tax assessors pursuant to Sections
27-35-331
through
27-35-343
, the assessments so made shall constitute the assessment thereof for purposes of ad valorem taxes imposed by municipalities or other taxing districts on properties located therein. Assessing jurisdiction over such properties is specifically not conferred upon municipal authorities or authorities of other taxing districts.
Laws, 1986, ch. 346, § 6, eff. 1/1/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 3 - ASSESSMENT OF RAILROADS AND OTHER PUBLIC SERVICE CORPORATIONS (§§ 27-35-301 — 27-35-343) › Section 27-35-343 - Years to which Sections 27-35-331 through 27-35-343 shall apply

Sections
27-35-331
through 27-35-343 shall apply to the assessment of public service corporation properties for the calendar year 1987 and thereafter.
Laws, 1986, ch. 346, § 8; Laws, 1987, ch. 348, eff. 3/18/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-501 - Assessment by Commissioner of Revenue

It shall be the duty of the Commissioner of Revenue, constituting the state assessor of railroads and other public service corporations, to annually assess for taxation the property of the persons, firms, partnerships, companies, associations, or corporations, as hereinafter defined, engaged in the business of operating, furnishing or leasing cars for the transportation of freight, or to be used in the operation of any railway line or lines wholly or partially within this state.
Codes, 1930, § 3211; 1942, § 9837; Laws, 1926, ch. 129; Laws, 2009, ch. 492, § 78, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-503 - Company defined

The word "company" as used in the following sections shall be deemed and construed to mean any person, firm, partnership, company, association, or corporation engaged in operating, furnishing, or leasing cars, as defined and described in Sections
27-35-505
and
27-35-507
, whether formed or organized under the laws of this state, or any other state or territory, or foreign country.
Codes, 1930, § 3212; 1942, § 9838; Laws, 1926, ch. 129.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-505 - Freight line company defined

Every company engaged in the business of operating cars, not otherwise listed for taxation or taxed in Mississippi, for the transportation of freight, whether such freight be owned by such company, or any other person or company, over any railway line or lines, in whole or in part within this state, such line or lines not being owned, leased, or operated by such company, whether such cars be termed box, flat, coal, ore, tank, stock, gondola, furniture or refrigerator cars, or by some other name, shall be deemed to be a freight line company.
Codes, 1930, § 3213; 1942, § 9839; Laws, 1926, ch. 129.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-507 - Equipment company defined

Every company engaged in the business of furnishing or leasing cars of whatsoever kind or description, to be used in the operation of any railway line or lines, wholly or partially within this state, such line or lines not being owned, leased or operated by such company, and such cars not being otherwise listed for taxation in Mississippi shall be deemed to be an equipment company.
Codes, 1930, § 3214; 1942, § 9840; Laws, 1926, ch. 129.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-509 - Companies to make report to state tax commission; information to be given

Every company as above defined doing business or owning cars which are operated in this state, shall, annually, on or before the first day of April, in each year, make out and deliver to the state tax commission a statement, verified by oath of an officer or agent of such company, making such statement, showing as of the first day of January, of the year in which the statement is rendered, the following:
(1)
The name of the company.
(2)
The nature of the company, whether a person, firm, partnership, company, association or corporation, and under the laws of what state organized.
(3)
The location of its principal office, or place of business.
(4)
The name and post-office address of its president, secretary, treasurer, auditor, other principal officers.
(5)
The name and post office address of the principal officer or managing agent of the company in Mississippi, if any.
(6)
The aggregate number of miles traveled within the State of Mississippi by its cars during the preceding calendar year and the aggregate number of miles over each railroad in the state; and the total number of miles traveled by its cars during the preceding calendar year wherever operated.
(7)
The average number of miles traveled by the cars of each class of its cars during the preceding year. The number of cars necessary for the mileage traveled within the State of Mississippi, under the circumstances that ordinarily attend the use of such cars, and where different classes of cars are used by said company, as to the matters embraced in this and the preceding paragraph, it shall furnish the required information as to each class of said cars on the forms prescribed and furnished by the State Tax Commission.
(8)
The actual cash value on the first day of January next preceding, of the said number of cars necessary to provide for the mileage to be reported as required by paragraph (6) of this section.
(9)
The real estate, personal property, structures, machinery, fixtures, and appliances, owned by said company, within the state, and the location and the actual value thereof, and in what county, municipality, road district, school district or other taxing district where the same was located on the first day of January next preceding.
The State Tax Commission may grant an extension of up to thirty (30) days for the filing of the statements required by this section.
Codes, 1930, § 3215; 1942, § 9841; Laws, 1926, ch. 129; Laws, 1997, ch. 319, § 2, eff. 3/14/1997.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-511 - Tax commission may call for additional information

Upon the filing of such statements the state tax commission shall examine each of them and if it shall deem the same insufficient, or if they fail to fully set out the matters required to be reported, or if the state tax commission desires any other or further information, it shall require such officer, or agent, to make such other and further statements as to such matters as it may deem proper.
Codes, 1930, § 3216; 1942, § 9842; Laws, 1926, ch. 129.