With respect to properties appraised and assessed by county tax assessors pursuant to Sections 27-35-331 through 27-35-343, the assessments so made shall constitute the assessment thereof for purposes of ad valorem taxes imposed by municipalities or other taxing districts on properties located therein. Assessing jurisdiction over such properties is specifically not conferred upon municipal authorities or authorities of other taxing districts.
Structure 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
§ 27-35-310. 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
§ 27-35-325. 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
§ 27-35-343. Years to which Sections 27-35-331 through 27-35-343 shall apply