The board of supervisors of any county bordering on the Gulf of Mexico with a population in excess of one hundred sixty thousand (160,000) according to the 1990 federal decennial census, or the governing authority of any municipality located in any such county, is hereby authorized and empowered to exempt all itinerant vessels within such a county or municipality from ad valorem taxation. As used in this section, "itinerant vessel" means vessels engaged in interstate commerce which are temporarily docked at a state port organized pursuant to Section 59-5-1, et seq., Mississippi Code of 1972, but shall not include any cruise vessel or vessel upon which legal gaming is conducted pursuant to the Mississippi Gaming Control Act.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 31 - Ad Valorem Taxes-General Exemptions
§ 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
§ 27-31-27. Registered or licensed aircraft
§ 27-31-29. Newly constructed single-family dwellings
§ 27-31-30. Certain military housing units and ancillary supporting facilities
§ 27-31-35. Property related to project defined in Mississippi Superconducting Super Collider Act
§ 27-31-39. Public trust tidelands