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In General
§ 27-31-1. Exempt property - The following shall be exempt from taxation: All cemeteries used...
§ 27-31-2. Property owned by not-for-profit foundation providing charitable contributions and funding for legal services to the poor and projects to improve administration of justice - All real and personal property, except motor vehicles, owned by...
§ 27-31-3. Turpentine, etc.; agricultural products - Crude turpentine gum (oleoresin), the product of a living tree,...
§ 27-31-5. Little theatre property - All real and personal property, excepting motor vehicles, owned by...
§ 27-31-9. Parking garages not operated for profit; exemption by counties - The board of supervisors of any county having a population...
§ 27-31-11. Parking garages not operated for profit; exemption by municipalities - The governing authorities of any municipality located within any county...
§ 27-31-13. Commodities in transit - All commodities, including everything movable that is of value usually...
§ 27-31-17. Bonds, etc., of agricultural agencies - All stocks in, bonds of or other evidences of debt...
§ 27-31-19. Oil, gas and other petroleum products refined in state - There shall be exempt from all ad valorem taxes now...
§ 27-31-21. Public school libraries and buildings - All public libraries and buildings in which the free public...
§ 27-31-23. Confederate soldiers' home - Any and all property maintained and operated for the benevolent...
§ 27-31-25. Toll bridges - If a toll bridge shall have been constructed outside of...
§ 27-31-27. Registered or licensed aircraft - All aircraft registered or licensed pursuant to Sections 61-15-1 through...
§ 27-31-29. Newly constructed single-family dwellings - Any single-family dwelling, including a condominium unit which was built,...
§ 27-31-30. Certain military housing units and ancillary supporting facilities - Military housing units and ancillary supporting facilities that are acquired...
§ 27-31-34. Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds - All lease contracts, leases or leaseholds in existence on or...
§ 27-31-35. Property related to project defined in Mississippi Superconducting Super Collider Act - All real and personal property belonging to the United States...
§ 27-31-36. Railroad property owned by limited liability company or other entity wholly owned by railroad authority exempt from ad valorem taxation - All railroad properties and facilities in this state owned by...
§ 27-31-38. Railroad property acquired by owner not affiliated with previous owner and which is a public entity, regional or county railroad authority or not-for-profit corporation - Whenever during any calendar year existing railroad property subject to...
§ 27-31-39. Public trust tidelands - All Public Trust Tidelands belonging to the State of Mississippi...
§ 27-31-41. Certain drilling rigs - There is hereby exempted from all ad valorem taxes becoming...
§ 27-31-45. Computer software - Computer software shall be exempt from ad valorem taxation. For...
§ 27-31-49. Itinerant vessels - The board of supervisors of any county bordering on the...
Free Port Warehouses
§ 27-31-53. Exemption from taxation of personal property in transit through state - All personal property in transit through this state which is...
§ 27-31-55. Filing of inventories by warehouses; records generally; determination of taxes - Each licensed "free port warehouse" shall file with the tax...
§ 27-31-57. Power and authority of tax assessor; inspection of records; renewal or revocation of license - The tax assessor shall have full power and authority to...
§ 27-31-59. License fee - Each licensee shall pay to the governing authorities for each...
§ 27-31-61. Exemption granted to be in addition to other exemptions - The exemption granted in Sections 27-31-51 through 27-31-61 shall be...
Non-Producing Gas, Oil, and Mineral Interests
§ 27-31-71. Definitions - Whenever the term "oil, gas and other minerals" is used...
§ 27-31-73. Interests exempted - To encourage the purchase of leases upon and interests in...
§ 27-31-75. Application for exemption of existing interests - Application for such exemption upon existing interests shall be made...
§ 27-31-77. Mineral documentary tax; levy - There is hereby levied and shall be paid and collected,...
§ 27-31-79. Mineral documentary tax; amount; lien - The mineral documentary tax shall be a lien upon the...
§ 27-31-81. Persons liable for tax; time for payment; penalty for insufficient payment - The mineral documentary tax shall be payable by the grantee...
§ 27-31-83. Documentary tax stamps; proof of payment - The mineral documentary tax shall be paid to the chancery...
§ 27-31-85. Disposition of funds collected - From the taxes levied and collected under and by virtue...
New Factories and Enterprises
§ 27-31-101. Enumeration of new enterprises which may be exempted - [Through June 30, 2022, this section shall read as follows:]
§ 27-31-101. Enumeration of new enterprises which may be exempted - [From and after July 1, 2022, this section shall read...
§ 27-31-102. Exemption of equipment used in connection with enhanced oil recovery projects - Pipelines, dehydrators, compressors and other appurtenant equipment which are used...
§ 27-31-103. Exemption of property used in operation of new hotels or motels in certain counties - County boards of supervisors and municipal authorities in counties bordering...
§ 27-31-104. Grant of fee in lieu of taxes for certain projects - [Through June 30, 2022, this section shall read as follows:]
§ 27-31-104. Grant of fee in lieu of taxes for certain projects - [From and after July 1, 2022, this section shall read...
§ 27-31-107. Applications for exemptions - Any person, firm or corporation claiming exemptions from municipal or...
§ 27-31-109. Granting of exemptions - At its next meeting after receipt of certification from the...
§ 27-31-111. Cessation of exempted operations - If at any time during an authorized period of ad...
§ 27-31-113. Cancellation of exemption obtained by fraud, etc. - If, at any time after exemption from ad valorem taxation...
§ 27-31-115. Grant of exemptions by municipalities - All municipalities may grant like exemptions from municipal ad valorem...
§ 27-31-117. State taxes - Nothing in Sections 27-31-101 through 27-31-117 shall be construed to...