Mississippi Code
In General
§ 27-31-21. Public school libraries and buildings

All public libraries and buildings in which the free public schools are taught, and the lots on which same are situated, not exceeding four (4) acres in dimensions, without cost to the state or any county or municipality thereof for rent or lease, and also the real and personal property of library associations, used for library purposes where no dividends are declared, and to which the children attending the public schools have free access, shall be exempt from all state, county, and municipal taxes.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 31 - Ad Valorem Taxes-General Exemptions

In General

§ 27-31-1. Exempt property

§ 27-31-2. Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice

§ 27-31-3. Turpentine, etc.; agricultural products

§ 27-31-5. Little theatre property

§ 27-31-9. Parking garages not operated for profit; exemption by counties

§ 27-31-11. Parking garages not operated for profit; exemption by municipalities

§ 27-31-13. Commodities in transit

§ 27-31-17. Bonds, etc., of agricultural agencies

§ 27-31-19. Oil, gas and other petroleum products refined in state

§ 27-31-21. Public school libraries and buildings

§ 27-31-23. Confederate soldiers' home

§ 27-31-25. Toll bridges

§ 27-31-27. Registered or licensed aircraft

§ 27-31-29. Newly constructed single-family dwellings

§ 27-31-30. Certain military housing units and ancillary supporting facilities

§ 27-31-34. Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds

§ 27-31-35. Property related to project defined in Mississippi Superconducting Super Collider Act

§ 27-31-36. Railroad property owned by limited liability company or other entity wholly owned by railroad authority exempt from ad valorem taxation

§ 27-31-38. Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation

§ 27-31-39. Public trust tidelands

§ 27-31-41. Certain drilling rigs

§ 27-31-45. Computer software

§ 27-31-49. Itinerant vessels