Payments as determined by the State Tax Commission shall be sent to the clerk of the board of supervisors of the counties of the state to which payments have been allocated, and the respective clerks shall apportion the county payment to the municipalities and other taxing districts in proportion to the number of miles of railroad in the municipality or other taxing districts to the number of miles of railroad in the entire county.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment
Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars
§ 27-35-501. Assessment by Commissioner of Revenue
§ 27-35-505. Freight line company defined
§ 27-35-507. Equipment company defined
§ 27-35-509. Companies to make report to state tax commission; information to be given
§ 27-35-511. Tax commission may call for additional information
§ 27-35-513. Failure to report; penalty
§ 27-35-515. Exemptions; payments in lieu of taxes
§ 27-35-525. Railroads to file reports