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 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-513 - Failure to report; penalty

If any company shall fail, or refuse, to make and file any statements required by law or any other statement demanded by the Department of Revenue on or before the time required by Section
27-35-509
, Mississippi Code of 1972, such company may be assessed a penalty of ten percent (10%) on the tax as computed by the Department of Revenue, and in case of such failure, neglect or refusal, the department may make out an assessment against the company or companies, from the best information available.
Codes, 1930, § 3217; 1942, § 9843; Laws, 1926, ch. 129; Laws, 1989, ch. 477, § 1, eff. 10/1/1989.
Amended by Laws, 2020, ch. 373, HB 863,§ 8, 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 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-515 - Exemptions; payments in lieu of taxes

Any railcar company required to be assessed under Section
27-35-501
, Mississippi Code of 1972, shall be exempt from county, municipal and district ad valorem taxes. In lieu of the payment of ad valorem taxes, such company shall pay to the State Tax Commission a sum based upon the assessed value of the company in an amount to be determined and distributed as follows:
(a)
The State Tax Commission shall annually assign an assessed value to any railcar company described in Section
27-35-501
, Mississippi Code of 1972. In determining this assessed value, the commission shall consider the value of the company's cars apportioned to Mississippi and, among other things, the proportion of the total number of car miles within the state during the preceding year to the total number of such car miles during the same period, both within and without the state.
(b)
On or before the first day of December for the year applicable, such company shall pay to the State Tax Commission a sum equal to the assessed value of that company's railcars apportioned to Mississippi multiplied by a rate as determined by the tax commission comprised of applicable statewide averages of county and municipal millages.
(c)
The State Tax Commission shall have the power to adopt, amend or repeal rules and regulations necessary to implement the duties assigned to the commission in this section.
(d)
Funds collected under this section shall be distributed to the respective counties of the state in proportion to the number of miles of railroad in the respective county to the total number of miles of railroad in the entire state. The State Tax Commission shall retain three percent (3%) of the funds collected under this section to defray the cost of collection and distribution of such funds.
Codes, 1930, § 3218; 1942, § 9844; Laws, 1926, ch. 129; Laws, 1930, ch. 230; Laws, 1989, ch. 477, § 2; Laws, 2002, ch. 416, § 1, eff. 7/1/2002.
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 5 - ASSESSMENT OF TRANSPORTATION COMPANIES OPERATING OR FURNISHING RAILROAD CARS (§§ 27-35-501 — 27-35-531) › Section 27-35-517 - Objections to assessments

(1)
The assessment when made and completed shall remain open for thirty (30) days for inspection in the offices of the Department of Revenue and be subject to objections by the railcar companies for the same time period. The Board of Tax Appeals shall hear all objections, and it may increase or decrease any assessment if such action appears to be necessary and proper.
(2)
Any objection shall be in writing and filed with the Executive Director of the Board of Tax Appeals within the thirty-day period set out in subsection (1) of this section for objections. At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall also file a copy of his written objection with the Department of Revenue.
Codes, 1930, § 3219; 1942, § 9845; Laws, 1926, ch. 129; Laws, 1989, ch. 477, § 3; Laws, 2002, ch. 416, § 2; Laws, 2009, ch. 492, § 79, 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 27-35-519 - Clerks of board of supervisors to apportion payments between municipalities and taxing districts

Payments as determined by the State Tax Commission shall be sent to the clerk of the board of supervisors of the counties of the state to which payments have been allocated, and the respective clerks shall apportion the county payment to the municipalities and other taxing districts in proportion to the number of miles of railroad in the municipality or other taxing districts to the number of miles of railroad in the entire county.
Codes, 1930, § 3220; 1942, § 9846; Laws, 1926, ch. 129; Laws, 1930, ch. 230; Laws, 1989, ch. 477, § 4, eff. 10/1/1989.
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 27-35-521 - through 27-35-523 - [Repealed]

Repealed by Laws, 1989, ch. 477, § 5, eff. 10/1/1989.
§ 27-35-521. [Codes, 1930, § 3221; 1942, § 9847; Laws, 1926, ch. 129; Laws, 1968, ch. 361, § 38] § 27-35-523. [Codes, 1930, § 3222; 1942, § 9848; Laws, 1926, ch. 129; Laws, 1968, ch. 361, § 39]
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 27-35-525 - Railroads to file reports

It shall be the duty of all railroads operating in the State of Mississippi to furnish to the Mississippi state tax commission, on blanks to be furnished by the said commission to the railroad companies operating in the State of Mississippi, a true and accurate record of the car mileage made by the cars of the said companies, as defined above, over their rails within the State of Mississippi during the preceding calendar year. Said reports shall be duly attested by the proper officers of said railroad companies and shall be filed in the office of the Mississippi Tax Commission on or before the first day of May of each calendar year, or as soon thereafter as they can practically be compiled. Said reports shall become delinquent on and after the first day of June of the year in which they are due, and the officers of any railroad company failing to make the reports hereinbefore provided shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined not exceeding one hundred dollars, or in default of payment thereof imprisoned not exceeding thirty days.
Codes, 1930, § 3223; 1942, § 9849; 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 27-35-527 - Failure to report; penalty

Any company, failing to make a report to the Mississippi Tax Commission as herein required, or which shall fail to comply with any of the above provisions, shall be prohibited from doing business in the State of Mississippi, or operating its rolling stock over any railroad in the State of Mississippi; and it shall be the duty of the chancery court of Hinds County, upon application of the state tax commission, to issue an injunction prohibiting all such companies who have failed or refused to comply with the provisions of this article from further operating their rolling stock over any railroad in the State of Mississippi. Provided that all such companies shall have the right to have the injunction issued as above mentioned, dissolved on showing to the court that they have complied with the provisions of this article.
Codes, 1930, § 3224; 1942, § 9850; 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 27-35-529 - [Repealed]

Repealed by Laws, 1989, ch. 477, § 5, eff. 10/1/1989.
Codes, 1930, § 3225; 1942, § 9851; Laws, 1926, ch. 129; Laws, 1968, ch. 361, § 40.
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 27-35-531 - Collection of taxes owed on railroad cars

All taxes for which any company is liable under the provisions of this article shall be collected and recovered by the State Tax Commission in the same manner provided by law for the collection of sales taxes; and all administrative provisions of the Mississippi Sales Tax Law, including those which fix damages, penalties and interest for nonpayment of taxes, failure to file returns, and for other noncompliance with the provisions of such chapter, and all other requirements and duties imposed upon taxpayers, shall apply to all persons liable for taxes under the provisions of this article and the commission shall exercise all the power and authority and perform all the duties with respect to taxpayers under this article as are provided in the sales tax law, except that in cases of conflict, then the provisions of this article or any other title or chapter which imposes a tax on rail cars shall control.
Laws, 1991, ch. 385, § 4, eff. 3/15/1991.
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 7 - TAXATION OF AIRLINE COMPANY AIRCRAFT (§§ 27-35-701 — 27-35-711) › Section 27-35-701 - Definitions

As used in this article, the words shall have the following meanings:
(a)
"Aircraft" means any contrivance, fully equipped for flight, used or designed for navigation or flight through the air.
(b)
"Airline company" means any person who undertakes, directly or indirectly, to engage in the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.
(c)
"Operated" or "operation" means regularly scheduled landings or takeoffs of aircraft.
(d)
"Commission" or "department" means the Department of Revenue.
(e)
"Person" means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.
Codes, 1942, § 9853-01; Laws, 1968, ch. 594, § 1; Laws, 2009, ch. 492, § 80, 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 7 - TAXATION OF AIRLINE COMPANY AIRCRAFT (§§ 27-35-701 — 27-35-711) › Section 27-35-703 - Assessment of aircraft; airline companies to annually file schedule of aircraft operated within the state; objections to assessments to be heard by Board of Tax Appeals

(1)
The department shall annually assess, adjust, equalize and apportion the valuation of all aircraft of each airline company of a type or model operated in this state by such airline company by such type or model. Such aircraft shall be valued by the department in the same manner as other personal property in the state is valued.
(2)
Each airline company shall file with the department, on or before the first day of April of each year, a complete schedule of all aircraft of a type or model operated in this state by such company. Such schedule shall be made under oath on forms prescribed and furnished by the department. If any airline company shall fail, refuse or neglect to file the required schedules, such company may be penalized in the manner provided for in Section
27-35-305
.
(3)
The assessment when made and completed shall remain open for twenty (20) days for inspection in the offices of the Department of Revenue and be subject to objections by the airline companies for the same time period. The Board of Tax Appeals shall hear all objections, and it may increase or decrease any assessment if such action appears to be necessary and proper.
(4)
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 subsection (3) of this section for objections. At the time of filing the objection with the Executive Director of the Board of Tax Appeals, the taxpayer shall also file a copy of his written objection with the Department of Revenue.
Codes, 1942, § 9853-02; Laws, 1968, ch. 594, § 2; Laws, 2002, ch. 344, § 1; Laws, 2009, ch. 492, § 81, eff. 7/1/2010.
Amended by Laws, 2020, ch. 373, HB 863,§ 9, 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 7 - TAXATION OF AIRLINE COMPANY AIRCRAFT (§§ 27-35-701 — 27-35-711) › Section 27-35-705 - Apportionment of valuation of aircraft to Mississippi

The valuation of such aircraft apportioned to this state shall be determined by the commission to be the proportion of the total valuation of such aircraft determined on the basis of the arithmetical average of the following two ratios:
(a)
The ratio which the total time scheduled on the ground within this state of such aircraft during the preceding calendar year bears to the total time scheduled on the ground within and without this state of such aircraft during the preceding calendar year.
(b)
The ratio which the total mileage scheduled within this state of such aircraft operated in this state during the preceding calendar year bears to the total mileage scheduled within and without this state of such aircraft during the preceding calendar year.
Codes, 1942, § 9853-03; Laws, 1968, ch. 594, § 3, eff. 7/30/1968.
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 7 - TAXATION OF AIRLINE COMPANY AIRCRAFT (§§ 27-35-701 — 27-35-711) › Section 27-35-707 - Further apportionment of valuation of aircraft to local taxing entity

The aggregate value of the aircraft of an airline company determined under the provisions of Section
27-35-705
is further apportioned to the local taxing entity or entities in which such aircraft operated during the preceding calendar year. This apportionment shall be made on the ratio which the number of operations of such aircraft in the local taxing entity bears to the total number of operations of such aircraft within this state during the preceding calendar year.
Codes, 1942, § 9853-04; Laws, 1968, ch. 594, § 4, eff. 7/30/1968.
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 7 - TAXATION OF AIRLINE COMPANY AIRCRAFT (§§ 27-35-701 — 27-35-711) › Section 27-35-709 - Local levy and collection of tax on apportioned valuation

The local taxing entity or entities to which the value of aircraft is apportioned under the provisions of Section
27-35-707
shall levy and collect a tax upon such apportioned valuation as it would upon any other taxable property subject to taxation by that entity or entities.
Codes, 1942, § 9853-05; Laws, 1968, ch. 594, § 5, eff. 7/30/1968.
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 7 - TAXATION OF AIRLINE COMPANY AIRCRAFT (§§ 27-35-701 — 27-35-711) › Section 27-35-711 - Tax to be in lieu of all other ad valorem taxes

The ad valorem taxation authorized by this article shall be in lieu of all other ad valorem taxes upon the aircraft of airline companies.
Codes, 1942, § 9853-06; Laws, 1968, ch. 594, § 6, eff. 7/30/1968.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-1 - Definitions

The following definitions shall be applied to the terms used in this article:
(a)
"Agreement" shall mean contract, and shall include any renewal or renewals and alterations of a contract.
(b)
"Political subdivisions" shall mean any county, municipality, levee district, drainage district, road district, consolidated school district, special consolidated school district, municipal separate school district, rural separate school district, common school district, or other agency or unit of this state which now is, or hereafter shall be, authorized to levy taxes or empowered to cause taxes to be levied.
(c)
"Services" shall mean such public and municipal functions as are performed for property in, and for persons residing within, a political subdivision.
(d)
"Project" shall mean any resettlement project or rural rehabilitation project for resettlement purposes of the United States located within this state and a political subdivision, and shall include persons inhabiting such project.
(e)
"Governing body" shall mean the board, body or persons in which is vested the power to levy taxes of a political subdivision as a body corporate, or otherwise.
(f)
The words "head of family" shall have the same meaning as under the Homestead Exemption Law.
Codes, 1942, § 9854; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-3 - Payments in lieu of taxes; agreements with United States

The governing body of any county in this state is hereby authorized and empowered, (a) to make requests of the United States for and on behalf of the county and other political subdivisions whose jurisdictional limits are within or coextensive with the limits of the county, for the payment of such sums in lieu of taxes as the United States may agree to pay, and (b) to enter into agreements with the United States, in the name of the county, for the performance of services by the county and such other political subdivisions for the benefit of a project, and for the payment by the United States to the county, in one or more installments, of sums in lieu of taxes. Except in the case of a municipal separate school district, the governing body of the municipality is authorized and empowered to make agreements for payments in lieu of school taxes.
Codes, 1942, § 9855; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-5 - Agreement; notice to subdivisions

Each agreement entered into pursuant to Section
27-37-3
shall contain the names of the political subdivisions with respect to which it is consummated and a statement of the proportionate share of the payment by the United States to which each political subdivision shall be entitled. The governing body shall immediately notify each political subdivision of the county with respect to which an agreement is entered into, of the consummation thereof.
Codes, 1942, § 9856; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-7 - Statement by county auditor; receipt

On or before the date on which payment of sums in lieu of taxes is due, the county auditor shall present a statement to the United States, in the name of the county, in the amount of such payment. Whenever such payment is received, the county auditor shall issue a receipt therefor in the name of the county, for the political subdivisions included in the agreement.
Codes, 1942, § 9857; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-9 - Apportionment of funds

Immediately after receiving a payment in lieu of taxes, the county auditor shall apportion and pay it to the several political subdivisions in accordance with the agreement under which the payment was received, notwithstanding any other law controlling the expenditure of county funds.
Codes, 1942, § 9858; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-11 - Requests for payments by subdivisions

If the United States declines to deal with a county with respect to any political subdivision whose jurisdictional limits are within or coextensive with the limits of the county, or in the event the jurisdictional limits of a political subdivision lie within more than one county, that political subdivision is authorized to make requests of the United States for such payments in lieu of taxes as the United States may agree to pay. Provided, in the case of a consolidated or a rural separate school district located in more than one county, the governing body of the county shall make agreements for payments in lieu of taxes in their respective counties. Such political subdivisions as are referred to in this section (other than school districts located in more than one county) are hereby empowered to enter into agreements with the United States for the performance by the political subdivision of services for the benefit of a project, and for the payment by the United States to the political subdivision, in one or more installments, of sums in lieu of taxes.
Codes, 1942, § 9859; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-13 - Deposit of funds

All money received by a political subdivision pursuant to Section
27-37-9
or
27-37-11
shall be deposited in such fund or funds as may be designated in the agreement; provided, however, that if the agreement does not make such designation, the money shall be deposited in such fund or funds as the governing body of such political subdivision shall direct by appropriate resolution.
Codes, 1942, § 9860; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-15 - Basis of payments

The amount of any payment of sums in lieu of taxes may be based on the estimated cost to each political subdivision, for and on whose behalf an agreement is entered into, of performing services for the benefit of a project during the period of the agreement, after taking into consideration the benefits to be derived by the political subdivision from such project, but shall not be in excess of the taxes which would result to the political subdivision for said period if the real property of the project within the political subdivision were taxable.
Codes, 1942, § 9861; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-17 - Duties of subdivisions regarding provision of services

No provision of this article shall be construed to relieve any political subdivision of the state, in the absence of an agreement for payment of sums in lieu of taxes by the United States, as provided in this article, of the duty of furnishing for the benefit of a project all services which the political subdivision usually furnishes to property in, and to persons residing within, a political subdivision without a payment of sums in lieu of taxes; provided if sums in lieu of taxes are not paid within one (1) year after due, such services may be discontinued.
Codes, 1942, § 9862; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-19 - Tax commission to prepare roll of federal lands

It shall be the duty of the state tax commission to obtain annually, or as often as may be necessary or expedient, from the farm security administration or from any agency vested with power to act, a correct legal description of all lands acquired or owned by the United States for any project and, when verified and corrected, to enter the same upon a suitable roll or schedule, listing the said lands in the order in which lands are entered upon the regular land assessment rolls. A separate roll or schedule shall be prepared annually for each county, and it shall be made up in such manner as to show the lands in each political subdivision.
Codes, 1942, § 9863; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-21 - Duty of assessor; valuation of lands

It shall be the duty of each county assessor and of each chancery clerk to furnish the state tax commission with all information with respect to such lands for a project, showing the legal description, and the estimated value of the land and all elements thereof. The tax commission may, through its own employees and agents, verify all lists of lands furnished by the farm security administration, or other United States agency, county assessors and chancery clerks.
The tax commission is authorized to determine by agreement with the farm security administration, or other authorized United States agency, the value of the said lands (real estate) reasonably equal and uniform with the value of other like lands in the respective counties; and such value shall be considered in determining the sum to be paid by the United States in lieu of taxes to the state, and political subdivisions. If the farm security administration fails to agree to a value, the tax commission shall determine the value.
Codes, 1942, § 9864; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-23 - Roll; copies to counties; revision

When the necessary information has been received and the same has been verified, the tax commission shall make up, annually, for each county, a roll or schedule as required by Section
27-37-21
and shall make two (2) true and correct copies thereof. The original shall be preserved by the tax commission, as a record, and one (1) of the said copies shall be certified to the chancery clerk of the county in which the lands listed therein are located, and the other to the tax assessor of said county, prior to the first Monday in July. The chancery clerk and assessor shall file the said rolls as a public record in their respective offices. The tax commission may, at any time, prepare and file supplemental or revised rolls, to correct errors, or to include additional lands acquired by the United States.
Codes, 1942, § 9865; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-25 - Roll; comparison and entry on county roll

Upon receipt by the assessor of the roll or schedule of land, he shall compare the same with the assessment roll of the county, and in land assessment years, shall enter upon the assessment roll of the county all lands listed upon said roll or schedule, in the appropriate place; that is, said lands shall be listed in the proper section, township and range, but without value, and he shall enter the number of acres in each tract in the column on said land roll provided for United States government lands, and show the owner as the United States. The copy filed with the chancery clerk shall be presented to the board of supervisors, and it shall be the duty of the said board to examine the assessment roll of the county and to verify the descriptions and entries on the said roll by the assessor and make any necessary correction thereon.
It shall be the duty of the chancery clerk to carefully verify all of said entries and descriptions and to make all extensions and correctly add the number of acres.
Codes, 1942, § 9866; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-27 - Roll; years when land not assessed

When the assessor and chancery clerk shall receive the roll or schedule of land from the state tax commission, as provided by Section
27-37-21
of this article, in the years in which land is not assessed, or after the completion of the roll in land assessment years, they shall present the same to the board of supervisors, and the board shall carefully compare it with the land assessment roll of the county. It shall be the duty of the board of supervisors of each county in which any of such lands are located, to require the assessor to prepare proper petitions for the cancellation or change of assessments as provided by Section
27-35-143
, Mississippi Code of 1972, and the board shall proceed to adopt proper orders as required by Section
27-35-149
, Mississippi Code of 1972, so as to cancel all assessments against land owned by the United States for the purposes set forth in this article, and to assess to the proper owners any lands which are taxable to individual owners. All such petitions prepared by the assessor shall be acted upon by the board, proper orders adopted, as herein provided, and the same submitted to the tax commission for its approval or disapproval, to the end that all lands which are exempt from assessment shall be so shown on the roll, and all parties properly assessed with the lands owned, and the tax collector credited with any assessments with which he may be charged, and which are cancelled or reduced.
Codes, 1942, § 9867; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-29 - Tax commission to request payment; other powers

The state tax commission is hereby directed and authorized to request for and on behalf of the State of Mississippi the payment by the United States of any sums in lieu of taxes as authorized and contemplated by Section 2, Public Law 845, 74th Congress, approved June 29, 1936, (Paragraph 432, Title 40, U. S. C. S). The state tax commission is further authorized and empowered to enter into negotiations and consummate an agreement, or any renewal or alteration thereof, for and on behalf of the State of Mississippi for payment by the United States of any sums in lieu of taxes, authorized by said law. The authority hereby vested in the state tax commission is continuous and may be exercised annually, or at such times as may be deemed necessary or expedient.
Codes, 1942, § 9868; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 1 - FEDERAL LANDS (§§ 27-37-1 — 27-37-31) › Section 27-37-31 - Agreements to be filed with treasurer; credit of funds

The state tax commission, shall, upon the consummation of the agreement, or agreements authorized by this article, or any renewal or alteration thereof, file with the state treasurer an itemized statement of the amounts due to the state.
Upon receipt of the said sum by the treasurer, the part determined by the state tax commission to be due the State of Mississippi shall be credited to the general fund as a part of the general revenues of the state.
Codes, 1942, § 9869; Laws, 1940, ch. 293.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 3 - TENNESSEE VALLEY AUTHORITY (§§ 27-37-301 — 27-37-307) › Section 27-37-303 - Distribution of state receipts

At the end of each fiscal year, the State Tax Commission shall ascertain from the Tennessee Valley Authority to the extent it has the necessary data available, and from other sources, including electric power associations and other power distributors, to the extent it does not, the amount of power sales or kilowatt-hour sales to consumers in each county and municipality in this state by the Tennessee Valley Authority or any facility distributing such power and the book value of Tennessee Valley Authority power property in each Mississippi county and municipality in which the Tennessee Valley Authority holds such property, and the minimum amounts paid or payable by the Tennessee Valley Authority in replacement of former county and municipal ad valorem taxes on power properties purchased and operated by the Tennessee Valley Authority in Mississippi, if such information is necessary to determine the apportionment of funds under Section
27-37-301
. Thereafter, as funds are received from the Tennessee Valley Authority, but not more frequently than monthly, the State Tax Commission shall apportion the amount received by the State Treasurer of Mississippi in accordance with Section
27-37-301
hereof, and shall issue his warrant therefor to the various counties and municipalities entitled thereto, and the same shall be paid by the State Treasurer from the funds received from the Tennessee Valley Authority. Said funds so received by the State Treasurer shall be deposited to a special fund until disbursements are made as herein authorized and directed, and that portion found to be due the State of Mississippi shall be transferred to the General Fund of the state as a part of the general revenues of the State of Mississippi.
Codes, 1942, § 9871; Laws, 1958, ch. 581, § 2; Laws, 1986, ch. 506, § 2; Laws, 1987, ch. 518, § 2; Laws, 1994, ch. 418, § 3, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 3 - TENNESSEE VALLEY AUTHORITY (§§ 27-37-301 — 27-37-307) › Section 27-37-305 - Receipt of funds for counties

In those counties in which the power operations of the Tennessee Valley Authority are carried on and in which the Tennessee Valley Authority had acquired properties previously subject to state and local taxation, the board of supervisors of such counties are hereby authorized to receive for and on behalf of the county and county taxing units or districts any payments made by Tennessee Valley Authority in lieu of taxation under the provisions of Section 13 of the Tennessee Valley Authority Act of 1933 and amendments thereto, if any; and the said board of supervisors of the respective counties affected hereby are hereby authorized to receive for and on behalf of the county, sums apportioned under provisions of Sections
27-37-301
and
27-37-303
hereof.
Codes, 1942, § 9872; Laws, 1958, ch. 581, § 3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 37 - AD VALOREM TAXES-PAYMENTS IN LIEU OF TAXES (§§ 27-37-1 — 27-37-307) › Article 3 - TENNESSEE VALLEY AUTHORITY (§§ 27-37-301 — 27-37-307) › Section 27-37-307 - Distribution of receipts of counties and municipalities; characterization of receipts for purposes of growth limitations on ad valorem taxes

The payments received by the board of supervisors direct from Tennessee Valley Authority shall be deposited to a special fund and the said board of supervisors shall ascertain at the end of each fiscal year what portion of said payments received by it during the preceding twelve (12) months is due or should be credited to the various taxing funds, districts or units of the county; and, when so ascertained, the said board of supervisors shall cause transfer of such sums from the special funds to the general funds of such taxing districts or units of the county, to be expended or applied as the governing authority of each such taxing unit might determine by proper order, for current operating expenses or to the payment of bonds and interest.
The said payments received by the board of supervisors and the municipal governing authorities from the state, under the provisions of subsection (1) or (4) of Section
27-37-301
and Section
27-37-303
hereof, shall be paid by the said board of supervisors and governing authorities into their respective general funds.
The board of supervisors of any county and the governing authorities of any municipality are hereby authorized and empowered to distribute out of their general funds to school districts of the county or municipality, as the case may be, all or any portion of amounts received by them as Tennessee Valley Authority payments in lieu of taxes.
Payments received pursuant to this article by the counties, school districts and municipalities shall not be included or considered as proceeds of ad valorem taxes for the purpose of the statutory growth limitations on ad valorem taxes.
Codes, 1942, § 9873; Laws, 1958, ch. 581, § 4; Laws, 1959 Ex. ch. 16; Laws, 1986, ch. 506, § 3; Laws, 1987, ch. 518, § 3, eff. 4/20/1987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 38 - AD VALOREM TAXES-TELECOMMUNICATIONS TAX REFORM (§§ 27-38-1 — 27-38-9) › Section 27-38-1 - Short title

This chapter may be cited as the "Mississippi Telecommunications Tax Reform Act."
Laws, 2000, ch. 303, § 1, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 38 - AD VALOREM TAXES-TELECOMMUNICATIONS TAX REFORM (§§ 27-38-1 — 27-38-9) › Section 27-38-5 - Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund

(1)
With respect to ad valorem taxes becoming due after January 1, 2001, every person providing telecommunications services subject to sales tax under Section
27-65-19(1)(d)
, Mississippi Code of 1972, and which operates in more than six (6) counties, shall be entitled to a refund from the State of Mississippi in an amount equal to fifty percent (50%) of the aggregate amount of the ad valorem tax paid by such person on Class IV property, as defined in Section 112, Mississippi Constitution of 1890, to local taxing districts.
(2)
On or before March 15, 2001, and on or before March 15 of each year thereafter, the Department of Revenue shall pay all refunds to which telecommunications service providers are entitled under the provisions of subsection (1) of this section for ad valorem taxes that became due on or before the first day of February immediately preceding March 15.
(3)
The payments made pursuant to subsection (2) of this section shall be paid by the Department of Revenue exclusively out of the Telecommunications Ad Valorem Tax Reduction Fund created pursuant to Section
27-38-7
. To the extent that the amount contained in such fund does not equal or exceed the payments prescribed by this section, such payments shall be proportionately reduced by the amount of the shortfall; provided, however, that any reduction shall be carried forward and paid to the respective telecommunications service provider in any succeeding taxable year or years in which monies remain in the fund after payment of all refunds pursuant to subsection (2) of this section for such year. The Department of Revenue shall determine the amount of any reductions pursuant to this subsection.
(4)
On or before April 15, 2001, and on or before April 15 of each year thereafter, amounts in the Telecommunications Ad Valorem Tax Reduction Fund, which are in excess of the amounts necessary to pay all refunds pursuant to subsection (2) of this section and all amounts carried forward pursuant to subsection (3) of this section shall be transferred into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section
27-51-105
.
Laws, 2000, ch. 303, § 3, eff. 7/1/2000.
Amended by Laws, 2013, ch. 537, HB 844, 4, eff. 7/1/2014.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 38 - AD VALOREM TAXES-TELECOMMUNICATIONS TAX REFORM (§§ 27-38-1 — 27-38-9) › Section 27-38-7 - Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission

(1)
There is created in the State Treasury a special fund to be known as the Telecommunications Ad Valorem Tax Reduction Fund, into which shall be deposited the money specified in Section
27-65-75(15)
and such other money as the Legislature may provide by appropriation. The money in the fund shall be used to make the payments provided for in Section
27-38-5
.
(2)
The Telecommunications Ad Valorem Tax Reduction Fund shall be administered by the State Tax Commission, and money in the fund shall be expended upon appropriation by the Legislature. Unexpended amounts remaining in the fund at the end of the state fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund. The State Tax Commission shall make the calculations necessary to make the distributions required pursuant to Section
27-38-5
, and shall make the transfer of unexpended amounts required to be made pursuant to Section
27-38-5
.
Laws, 2000, ch. 303, § 4, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 38 - AD VALOREM TAXES-TELECOMMUNICATIONS TAX REFORM (§§ 27-38-1 — 27-38-9) › Section 27-38-9 - Rate reduction required of providers that experience tax savings

To the extent that a person providing telecommunications services that are regulated by the Mississippi Public Service Commission experiences a tax savings as a result of the provisions of this chapter, such savings shall inure to the benefit of the customers of such person in a manner to be determined by the Mississippi Public Service Commission. The Mississippi Public Service Commission shall issue a rate reduction order implementing the provisions of this section on or before December 31, 2000.
Laws, 2000, ch. 303, § 5, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 1 - STATE LEVY (§§ 27-39-1 — 27-39-17) › Section 27-39-1 - through 27-39-15 - [Repealed]

Repealed by Laws, 1980, ch. 505, § 24 (as amended by Laws, 1981, 1st Ex Sess, ch. 5, § 1), eff. 9/30/1982.
§ 27-39-1. [Codes, 1942, § 9877; Laws, 1942, ch. 117; Laws, 1958, ch. 570; Laws, 1974, ch. 508, § 2; Laws, 1975, ch. 457, § 12] § 27-39-3. [Codes, 1942, § 9877-01; Laws, 1964, ch. 276, § 1; Laws, 1973, ch. 448, § 1] § 27-39-5. [Codes, 1942, § 9877-02; Laws, 1964, ch. 276, § 2] § 27-39-7. [Codes, 1942, § 9877-03; Laws, 1964, ch. 276, § 3; Laws, 1966, ch. 625, § 1; Laws, 1968, ch. 434, § 1; Laws, 1973, ch. 448, § 2] § 27-39-9. [Codes, 1942, § 9877-04; Laws, 1964, ch. 276, § 4] § 27-39-11. [Codes, 1942, § 9877-05; Laws, 1964, ch. 276, § 5] § 27-39-13. [Codes, 1942, § 9877-06; Laws, 1964, ch. 276, § 6; Laws, 1968, ch. 361, § 41] § 27-39-15. [Codes, 1942, § 8936-71; Laws, 1962, ch. 271]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 1 - STATE LEVY (§§ 27-39-1 — 27-39-17) › Section 27-39-17 - Transfer by board of supervisors of withheld taxes and matching levy from unauthorized to authorized purpose; approval

The board of supervisors of any county is hereby authorized and empowered, in its discretion, to transfer funds deposited from the withholding of state ad valorem taxes and the matching levy, including interest earned thereon, which were withheld for a purpose held by the supreme court of the State of Mississippi to be unauthorized, to a fund for a purpose authorized by law, subject to the approval of the state fiscal management board.
Laws, 1981, 1st Ex Sess, ch. 4; Laws, 1984, ch. 488, § 177, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 2 - ADVERTISEMENT OF PROPOSED AD VALOREM TAX INCREASES (§§ 27-39-201 — 27-39-207) › Section 27-39-201 - Short title

This article shall be entitled the "Advertisement of Proposed Ad Valorem Tax Increases Act."
Laws, 1994, ch. 414, § 1, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 2 - ADVERTISEMENT OF PROPOSED AD VALOREM TAX INCREASES (§§ 27-39-201 — 27-39-207) › Section 27-39-205 - [Repealed]

Repealed by Laws of 2012, ch. 352, § 4, effective 7/1/2012.
Laws, 1994, ch. 414, § 3; Laws, 1995, ch. 481, § 2; Laws, 1999, ch. 499, § 2, eff. 4/14/1999.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 39 - AD VALOREM TAXES-STATE AND LOCAL LEVIES (§§ 27-39-1 — 27-39-333) › Article 3 - LOCAL LEVIES (§§ 27-39-301 — 27-39-333) › Section 27-39-301 - Levy of tax

No governing authority, having the power to impose or levy ad valorem taxes, shall, after the expiration of the fiscal year ending September 30, 1932, make any ad valorem tax levy or levies contrary to the provisions of this article.
Codes, 1942, § 9878; Laws, 1932, ch. 104; Laws, 1980, ch. 505, § 22; Laws, 1983, ch. 471, § 13, eff. 7/1/1983.