Mississippi Code
Chapter 33 - Taxation and Finance
Article 1 - Taxation

§ 21-33-1. Date of tax liability - All lands and other taxable property subject to assessment, held...

§ 21-33-3. Municipal tax forms - The state tax commission shall annually prepare forms for the...

§ 21-33-5. Form of land assessment roll - The governing authorities of each municipality shall prescribe by order...

§ 21-33-7. Form of personal assessment roll - The governing authorities of each municipality shall prescribe by order...

§ 21-33-9. Manner of municipal assessment - The assessment of all real and personal property in any...

§ 21-33-10. Corrections or revisions to county assessment roll adopted by municipality; objections to municipal roll; appeal - The governing authority of any municipality which adopts the part...

§ 21-33-11. Assessment of public utilities and added territory - The municipal assessment of railroad property, and other property required...

§ 21-33-13. Assessment of private car companies - The clerk, or tax collector, of every municipality shall copy...

§ 21-33-15. Assessment of land - The assessor shall assess all the lands in the municipality...

§ 21-33-17. Recapitulation of land roll - The assessor shall correctly add, and show the total of...

§ 21-33-19. Assessment of personal property - The assessor shall make the personal roll at the same...

§ 21-33-21. Assessment of property in added territory - The assessor shall, in the same manner and at the...

§ 21-33-23. Filing of assessments rolls - The assessor shall complete the assessment of both real and...

§ 21-33-25. Validity of assessment not affected by omissions of assessor - The failure of the assessor to certify and swear to...

§ 21-33-27. Correction and revision of municipal assessment roll - Except as otherwise provided in Section 21-33-10, it shall be...

§ 21-33-29. Equalization of assessments - Except as otherwise provided in Section 21-33-10, the governing authorities...

§ 21-33-31. Rolls approved upon completion of equalization - The governing authorities, upon completion of the equalization, correction and...

§ 21-33-33. Objections to roll - Except as otherwise provided in Section 21-33-10, the governing authorities...

§ 21-33-35. Rolls approved after objections heard - The governing authorities, after having heard and determined all objections...

§ 21-33-37. Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto - Except as otherwise provided in Section 21-33-10, if the board...

§ 21-33-39. Appeals of equalizations and assessments - Any taxpayer, or any person owning or having a legal...

§ 21-33-41. Clerk to make copy of rolls - When the roll is finally completed by the governing authorities...

§ 21-33-43. Change of assessments - Except as otherwise provided in Section 21-33-10, the governing authorities...

§ 21-33-45. Levy of municipal ad valorem taxes - The governing authorities of each municipality of this state shall,...

§ 21-33-49. Prescribed tax receipts furnished to tax collector; treatment of real property as to which previous taxes are delinquent; certain tax collector duties and liabilities - Such tax receipts shall be prepared and printed so as...

§ 21-33-51. Tax receipts to be given taxpayer - The tax collector shall give to everyone paying taxes a...

§ 21-33-53. Duties of tax collector - The tax collector shall collect municipal taxes during the time...

§ 21-33-55. Property escaping taxation; assessment - The governing authorities of all municipalities in this state, including...

§ 21-33-57. Property escaping taxation; collection of tax; sale - The property owner affected by any assessment made under Section...

§ 21-33-59. Void sales - In all cases where property situated within a municipality has...

§ 21-33-61. Redemption of land sold - The owner, or any person for him with his consent,...

§ 21-33-63. Sale for taxes; sale list - Sales for the nonpayment of municipal taxes, both ad valorem...

§ 21-33-65. Sale of land not sold at appointed time - If, from any cause, a sale of any land for...

§ 21-33-67. Recording of conveyances - A list of the conveyances of land sold for municipal...

§ 21-33-69. Lands struck off to the municipality - Except as otherwise provided in Section 27-41-2, where lands are...

§ 21-33-71. Taxing of lands acquired by municipality - When the state, county, or taxing district taxes are paid...

§ 21-33-73. Municipality may purchase at state and county tax sales - Any municipality in the state having a tax lien for...

§ 21-33-75. Sale or lease of land by municipality - After the time to redeem from the municipal tax sale...

§ 21-33-77. Borrowing on delinquent tax lands - When any municipality shall buy in property for delinquent taxes,...

§ 21-33-79. Refund of erroneously paid taxes - The tax collectors of all municipalities are hereby authorized to...

§ 21-33-81. Surveys and appraisals authorized - The governing authorities of any municipality in this state are...

§ 21-33-83. Appeals - Any person, firm, or corporation aggrieved by the action of...

§ 21-33-85. Application of Sections 21-33-1 through 21-33-85 - Sections 21-33-1 through 21-33-85 and Section 27-41-2 shall apply to...

§ 21-33-87. Tax levy to pay bonds and coupons - The municipal governing authorities shall have the power to levy...

§ 21-33-89. Tax levy for street and cemetery purposes in certain municipalities - The governing authorities of any municipality having a population of...

§ 21-33-91. Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district - The governing authorities of any municipality having a population of...