Mississippi Code
Article 1 - Taxation
§ 21-33-85. Application of Sections 21-33-1 through 21-33-85

Sections 21-33-1 through 21-33-85 and Section 27-41-2 shall apply to all municipalities, whether operating under code charter, special charter, or any commission form of government, except as may be otherwise provided.

Structure Mississippi Code

Mississippi Code

Title 21 - Municipalities

Chapter 33 - Taxation and Finance

Article 1 - Taxation

§ 21-33-1. Date of tax liability

§ 21-33-3. Municipal tax forms

§ 21-33-5. Form of land assessment roll

§ 21-33-7. Form of personal assessment roll

§ 21-33-9. Manner of municipal assessment

§ 21-33-10. Corrections or revisions to county assessment roll adopted by municipality; objections to municipal roll; appeal

§ 21-33-11. Assessment of public utilities and added territory

§ 21-33-13. Assessment of private car companies

§ 21-33-15. Assessment of land

§ 21-33-17. Recapitulation of land roll

§ 21-33-19. Assessment of personal property

§ 21-33-21. Assessment of property in added territory

§ 21-33-23. Filing of assessments rolls

§ 21-33-25. Validity of assessment not affected by omissions of assessor

§ 21-33-27. Correction and revision of municipal assessment roll

§ 21-33-29. Equalization of assessments

§ 21-33-31. Rolls approved upon completion of equalization

§ 21-33-33. Objections to roll

§ 21-33-35. Rolls approved after objections heard

§ 21-33-37. Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto

§ 21-33-39. Appeals of equalizations and assessments

§ 21-33-41. Clerk to make copy of rolls

§ 21-33-43. Change of assessments

§ 21-33-45. Levy of municipal ad valorem taxes

§ 21-33-49. Prescribed tax receipts furnished to tax collector; treatment of real property as to which previous taxes are delinquent; certain tax collector duties and liabilities

§ 21-33-51. Tax receipts to be given taxpayer

§ 21-33-53. Duties of tax collector

§ 21-33-55. Property escaping taxation; assessment

§ 21-33-57. Property escaping taxation; collection of tax; sale

§ 21-33-59. Void sales

§ 21-33-61. Redemption of land sold

§ 21-33-63. Sale for taxes; sale list

§ 21-33-65. Sale of land not sold at appointed time

§ 21-33-67. Recording of conveyances

§ 21-33-69. Lands struck off to the municipality

§ 21-33-71. Taxing of lands acquired by municipality

§ 21-33-73. Municipality may purchase at state and county tax sales

§ 21-33-75. Sale or lease of land by municipality

§ 21-33-77. Borrowing on delinquent tax lands

§ 21-33-79. Refund of erroneously paid taxes

§ 21-33-81. Surveys and appraisals authorized

§ 21-33-83. Appeals

§ 21-33-85. Application of Sections 21-33-1 through 21-33-85

§ 21-33-87. Tax levy to pay bonds and coupons

§ 21-33-89. Tax levy for street and cemetery purposes in certain municipalities

§ 21-33-91. Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district