If, at any time after exemption from ad valorem taxation hereunder has been obtained, it comes to the attention of the governing authorities of the municipality, the county board of supervisors, the Mississippi Agricultural and Industrial Board, the state tax commission, or the attorney general, that such exemption was obtained by fraud, misstatement or misrepresentation, or that the industry does not meet the definitions of a manufacturing industry as set forth in Section 27-31-101, it shall be the duty of the governing authorities of the municipality or the county board of supervisors to cancel such exemption.
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.