No provision of this article shall be construed to relieve any political subdivision of the state, in the absence of an agreement for payment of sums in lieu of taxes by the United States, as provided in this article, of the duty of furnishing for the benefit of a project all services which the political subdivision usually furnishes to property in, and to persons residing within, a political subdivision without a payment of sums in lieu of taxes; provided if sums in lieu of taxes are not paid within one (1) year after due, such services may be discontinued.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 37 - Ad Valorem Taxes-Payments in Lieu of Taxes
§ 27-37-3. Payments in lieu of taxes; agreements with United States
§ 27-37-5. Agreement; notice to subdivisions
§ 27-37-7. Statement by county auditor; receipt
§ 27-37-9. Apportionment of funds
§ 27-37-11. Requests for payments by subdivisions
§ 27-37-17. Duties of subdivisions regarding provision of services
§ 27-37-19. Tax commission to prepare roll of federal lands
§ 27-37-21. Duty of assessor; valuation of lands
§ 27-37-23. Roll; copies to counties; revision
§ 27-37-25. Roll; comparison and entry on county roll
§ 27-37-27. Roll; years when land not assessed
§ 27-37-29. Tax commission to request payment; other powers
§ 27-37-31. Agreements to be filed with treasurer; credit of funds