Mississippi Code
Article 3 - Assessment of Railroads and Other Public Service Corporations
§ 27-35-313. Rolls to be sent to counties

So soon as the assessment rolls have remained subject to objection for thirty (30) days, and when all objections, if any, are disposed of, the assessment rolls shall be approved by the Department of Revenue, and a certified copy of the assessment rolls shall be sent immediately to the clerks of the board of supervisors of the respective counties, who shall file and preserve it as a record.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 35 - Ad Valorem Taxes-Assessment

Article 3 - Assessment of Railroads and Other Public Service Corporations

§ 27-35-301. State Tax Commission assessors of public service corporations

§ 27-35-305. Penalty for failure to file schedule

§ 27-35-307. Assessment and taxation of railroads; false or fraudulent schedules

§ 27-35-309. Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues

§ 27-35-310. Abandoned nuclear power plant property exempt from ad valorem taxation

§ 27-35-313. Rolls to be sent to counties

§ 27-35-315. Duty of clerk of board of supervisors

§ 27-35-319. Assessing and taxing property of telephone companies located in not more than six counties

§ 27-35-321. Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission

§ 27-35-325. Department of Revenue empowered to assess certain property escaping taxation

§ 27-35-327. Records to be kept and preserved

§ 27-35-331. Public service corporations liable for ad valorem taxes on certain buildings and land

§ 27-35-333. Properties of public service corporations subject to ad valorem taxes

§ 27-35-335. Properties of public service corporations not subject to ad valorem taxes

§ 27-35-337. Duty of public service corporations to report certain data to county tax assessors

§ 27-35-339. Appraisal and assessment of certain property of public service corporations

§ 27-35-341. No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts

§ 27-35-343. Years to which Sections 27-35-331 through 27-35-343 shall apply