When used in this article the meaning of words, terms, and phrases, shall be limited to that stated in the specific definitions contained in the article. Any other word, term, sentence, phrase, or paragraph shall be construed according to its usual meaning and according to its context. In case of doubt, construction shall be in favor of the state.
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