Pipelines, dehydrators, compressors and other appurtenant equipment which are used to facilitate the transportation of carbon dioxide (CO2) in connection with an enhanced oil recovery project in the State of Mississippi shall be exempt from all ad valorem taxation, excepting taxes for school district purposes, for a period not to exceed ten (10) years from the date such pipelines and equipment are first placed into service.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 31 - Ad Valorem Taxes-General Exemptions
§ 27-31-101. Enumeration of new enterprises which may be exempted
§ 27-31-101. Enumeration of new enterprises which may be exempted
§ 27-31-101. Enumeration of new enterprises which may be exempted
§ 27-31-102. Exemption of equipment used in connection with enhanced oil recovery projects
§ 27-31-103. Exemption of property used in operation of new hotels or motels in certain counties
§ 27-31-104. Grant of fee in lieu of taxes for certain projects
§ 27-31-104. Grant of fee in lieu of taxes for certain projects
§ 27-31-107. Applications for exemptions
§ 27-31-109. Granting of exemptions
§ 27-31-111. Cessation of exempted operations
§ 27-31-113. Cancellation of exemption obtained by fraud, etc.