Any municipality owning lands that the government of the United States or any department or agency thereof, desires to use for national defense purposes may, in the discretion of the governing authorities of such municipality, lease such lands to the government of the United States of America or any department or agency thereof, for national defense purposes on such terms and conditions as the governing authorities of such municipality may agree upon, and in the event any lands are leased under the provisions of this section to the United States government, any department or agency thereof, such land shall be exempt from all taxation the same as if title thereto was vested in the United States of America.
Structure Mississippi Code
Title 3 - State sovereignty, jurisdiction and holidays
Chapter 5 - Acquisition of Land by United States Government
§ 3-5-1. Consent given for acquisition of land by the United States for certain purposes
§ 3-5-3. Governor may cede jurisdiction to the United States for certain purposes
§ 3-5-9. Restrictions on cession
§ 3-5-11. State forfeited tax lands may be sold to the United States for certain purposes
§ 3-5-13. National forest lands; acreage limitations; exemptions
§ 3-5-15. National forest lands; concurrent jurisdiction; grant of power to Congress