Mississippi Code
In General
§ 27-31-3. Turpentine, etc.; agricultural products

Crude turpentine gum (oleoresin), the product of a living tree, or trees, of the pine species, and gum-spirits-of-turpentine and gum-rosin as processed therefrom, are hereby classified and declared to be agricultural commodities, agricultural products and farm products.

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