In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 33 - Ad Valorem Taxes-Homestead Exemptions
Article 1 - General Provisions
§ 27-33-3. Homestead exemption generally
§ 27-33-7. Application of exemption; determination of right to exemption
§ 27-33-9. Construction of terms
§ 27-33-11. General definitions
§ 27-33-13. Head of family defined
§ 27-33-15. Family group defined
§ 27-33-19. Home and homestead defined
§ 27-33-21. Exclusions from definition of home and from homestead exemption
§ 27-33-23. Homes outside a municipality
§ 27-33-25. Homes in municipalities
§ 27-33-27. Unplatted land shall be described and acreage stated
§ 27-33-29. Effect of destruction, etc., of dwelling
§ 27-33-31. Duties of applicant for homestead exemption; procedure for application
§ 27-33-35. Duties of clerk of board of supervisors
§ 27-33-37. Duties and powers of the board of supervisors
§ 27-33-39. Duties of the chancery clerk
§ 27-33-41. Duties and powers of Department of Revenue; administration; reimbursement
§ 27-33-45. Duties of the state auditor
§ 27-33-47. Duties of the state treasurer
§ 27-33-49. Duties of the attorney general
§ 27-33-51. Duties of tax collectors
§ 27-33-61. Public attorneys to sue
§ 27-33-63. Additional restrictions, limitations and changes
§ 27-33-77. Reimbursement of tax losses; limitations
§ 27-33-79. Reimbursement of tax losses as affected by reduction of approved homestead applicants