Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment

§ 27-35-25. Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media - The State Tax Commission is authorized, empowered and directed to...

§ 27-35-27. Assessor to have one of the rolls - One (1) of the personal assessment rolls and also one...

§ 27-35-29. How value estimated; proceedings in case of undervaluation - It shall be the duty of each person fixing the...

§ 27-35-31. Corporations and joint stock companies; how taxed - The property of each corporation or joint stock company (whether...

§ 27-35-33. Assessment of money loaned - Every person, resident or nonresident, whether corporate or otherwise, and...

§ 27-35-35. Banks; how taxed - The president, cashier or other officer of each bank or...

§ 27-35-37. Branch banks, how assessed - At the time fixed by law for the assessment of...

§ 27-35-39. Banks; tax payment date; consequences of nonpayment - Every bank or banking association shall, on or before the...

§ 27-35-41. Certain persons reported by assessor - If the assessor thinks that any person has not given...

§ 27-35-43. Duty of assessor and district attorney in case taxpayer refuse to give his assessment - The assessor shall furnish to the district attorney the names...

§ 27-35-45. Penalty for failure to list personal property for taxation - If any person shall fail to list for assessment, as...

§ 27-35-47. Land; when to be assessed - Land shall be assessed for ad valorem taxation for the...

§ 27-35-49. Assessment of lands; appraisal according to true value - It shall be the duty of the tax assessor to...

§ 27-35-53. How lands not rendered assessed; all lands to be accounted for - It shall be the duty of the tax assessor in...

§ 27-35-55. How land roll made up - In preparing the land roll the assessor shall first list...

§ 27-35-57. Requirements directory - A failure to observe the requirements of Section 27-35-55 shall...

§ 27-35-59. What carried forward to last page - The several columns on each page containing the number of...

§ 27-35-61. Description of land - In assessing land, a description of it as a part...

§ 27-35-63. Land sold to state assessed - Lands which have been sold to the state for taxes...

§ 27-35-65. Land commissioner to transmit list - The land commissioner shall, on the first Monday of January...

§ 27-35-67. Land redeemed or purchased from state assessed - All lands redeemed under the provisions of this chapter, or...

§ 27-35-69. Examination of records by assessor - The assessor shall carefully examine the records in his county...

§ 27-35-71. School lands taxable when leased - All school lands known as the sixteenth sections, reserved for...

§ 27-35-73. Assessor not to be paid unless whole county on roll - Compensation shall not be allowed to the assessor unless he...

§ 27-35-75. Clerk of supervisors to furnish assessor and tax commission certain data - Whenever any road district or other taxing district or municipality...

§ 27-35-77. County superintendent to furnish certain data - Whenever any change is made by the county board of...

§ 27-35-79. Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77 - The clerk of the board of supervisors, or the county...

§ 27-35-83. Supervisors to equalize rolls; notice to taxpayers - The board of supervisors shall immediately at the July meeting...

§ 27-35-85. Assessor to attend meetings of board of supervisors - The assessor shall attend the July meeting and all subsequent...

§ 27-35-87. What to be done at meetings - At the meeting for the equalization of assessments, the board...

§ 27-35-91. Filing of assessment rolls for Harrison County; hearing on objections - It shall be the duty of the assessor of Harrison...

§ 27-35-93. Objections must be filed or assessment to stand - A person who is dissatisfied with the assessment may, at...

§ 27-35-95. Meeting not held; objections to assessments; notice given of proper time - If from any cause the meeting of the board of...

§ 27-35-97. Supervisors may require books and papers to be produced - The board of supervisors may require any person, firm, corporation,...

§ 27-35-99. Assessments; timber estimators may be employed by supervisors - The board of supervisors of any county in the State...

§ 27-35-101. Surveys and appraisals authorized - The board of supervisors of any county in this state...

§ 27-35-103. Pay of persons employed as estimators, surveyors and appraisers - Any person or persons employed by the board of supervisors...

§ 27-35-105. Approval of assessments - Assessments must be approved by an order of the board...

§ 27-35-107. Effect of certain omissions of assessors upon validity of assessment - The failure of the assessor to certify and swear to...

§ 27-35-109. Changes in rolls duty of chancery clerk - All changes made in the assessment rolls by the supervisors...

§ 27-35-111. Supervisors to file recapitulation with tax commission - Within ten (10) days after the adjournment of the term...

§ 27-35-115. Department of Revenue to notify board of supervisors; action on rolls - When the Department of Revenue has completed its examination of...

§ 27-35-117. Duty of board of supervisors to make changes as directed by Department of Revenue; appeal of decision to Board of Tax Appeals - When the president of the board of supervisors shall receive...

§ 27-35-121. Effect of appeal - In case of an appeal from the judgment of the...

§ 27-35-123. Completion of rolls; clerk to prepare and file copies; penalty for failure - When the roll is finally completed by the board of...

§ 27-35-125. Failure of clerk to make copies; other person appointed - If the clerk fail to make out, certify, and transmit...

§ 27-35-127. Rolls to be examined by commission; corrections and approval - On receipt of the assessment rolls, or reproductions of such...

§ 27-35-129. Board to examine roll and determine if new assessment necessary - The board of supervisors, at its July meeting, shall carefully...

§ 27-35-131. Board of supervisors to equalize assessments - An assessment roll, or rolls, made by a person appointed...

§ 27-35-133. Validation of land roll; correction and revision - The board of supervisors of any county is hereby authorized...

§ 27-35-135. Consideration of land roll; procedure as to changes - When the land roll is ordered by the board to...

§ 27-35-137. Compensation for reassessment - Upon the return and approval by the board of such...

§ 27-35-139. Correction of assessments between county lines - Boards of supervisors of adjoining counties may employ a person...

§ 27-35-141. Board may have new assessment roll made when same destroyed - In case of the destruction or mutilation of an assessment...

§ 27-35-143. Change of assessment in certain cases - The board of supervisors of each county shall have power,...

§ 27-35-145. Application for change of assessment; hearing; order - Any person desiring a change in assessment as provided in...

§ 27-35-147. Changes of assessments on motion of board or other officer - The board of supervisors, upon its own motion, or upon...

§ 27-35-149. Further procedure under §§ 27-35-143 through 27-35-147 - It shall be the duty of the board of supervisors...

§ 27-35-151. Meetings of board of supervisors - If the board of supervisors fail to meet at the...

§ 27-35-153. Addition to rolls by assessor - The assessor, after returning his roll, may add any person...

§ 27-35-155. Assessment of persons and property having escaped taxation - When the assessor shall discover any persons or property that...

§ 27-35-157. Notice to persons assessed for former years - [Through June 30, 2020, this section shall read as follows:]...

§ 27-35-157. Notice to persons assessed for former years - [From and after July 1, 2020, this section shall read...

§ 27-35-159. Tax delinquent lands; change in assessment - In all cases where lands have been or which may...

§ 27-35-161. Taxes collected from persons removing - When the assessor shall learn that any person assessed with...

§ 27-35-163. Appeals from orders of Board of Tax Appeals by person, firm or corporation; appeals from orders of Board of Tax Appeals by Department of Revenue; appeals by state of assessments by Department of Revenue or orders of Board of Tax Appeals - If the order of the Board of Tax Appeals is...

§ 27-35-167. Receipt of new assessment rolls by taxing districts and adoption of true values - After completion of a countywide reappraisal approved by the state...

Article 3 - Assessment of Railroads and Other Public Service Corporations

§ 27-35-301. State Tax Commission assessors of public service corporations - The members of the State Tax Commission are constituted state...

§ 27-35-305. Penalty for failure to file schedule - If any company, corporation, firm or person, who is required...

§ 27-35-307. Assessment and taxation of railroads; false or fraudulent schedules - If in any case the state railroad assessors have reason...

§ 27-35-309. Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues - The assessment roll shall contain all the property of any...

§ 27-35-310. Abandoned nuclear power plant property exempt from ad valorem taxation - All nuclear power plant property that has been abandoned and...

§ 27-35-313. Rolls to be sent to counties - So soon as the assessment rolls have remained subject to...

§ 27-35-315. Duty of clerk of board of supervisors - The clerk of the board of supervisors shall make one...

§ 27-35-319. Assessing and taxing property of telephone companies located in not more than six counties - Notwithstanding the provisions of Sections 27-35-31, 27-35-309, 27-35-317 and 27-35-323,...

§ 27-35-321. Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission - Any corporation owning, possessing, holding or operating a toll bridge...

§ 27-35-325. Department of Revenue empowered to assess certain property escaping taxation - The Department of Revenue is hereby authorized and empowered and...

§ 27-35-327. Records to be kept and preserved - Complete and full records shall be kept and preserved by...

§ 27-35-331. Public service corporations liable for ad valorem taxes on certain buildings and land - The public service corporations to which Sections 27-35-331 through 27-35-343...

§ 27-35-333. Properties of public service corporations subject to ad valorem taxes - The properties of public service corporations which are subject to...

§ 27-35-335. Properties of public service corporations not subject to ad valorem taxes - Sections 27-35-331 through 27-35-343 do not apply to properties owned...

§ 27-35-337. Duty of public service corporations to report certain data to county tax assessors - It shall be the duty of public service corporations subject...

§ 27-35-339. Appraisal and assessment of certain property of public service corporations - All property, as described in Section 27-35-333, of public service...

§ 27-35-341. No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts - With respect to properties appraised and assessed by county tax...

§ 27-35-343. Years to which Sections 27-35-331 through 27-35-343 shall apply - Sections 27-35-331 through 27-35-343 shall apply to the assessment of...

Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars

§ 27-35-501. Assessment by Commissioner of Revenue - It shall be the duty of the Commissioner of Revenue,...

§ 27-35-503. Company defined - The word "company" as used in the following sections shall...

§ 27-35-505. Freight line company defined - Every company engaged in the business of operating cars, not...

§ 27-35-507. Equipment company defined - Every company engaged in the business of furnishing or leasing...

§ 27-35-509. Companies to make report to state tax commission; information to be given - Every company as above defined doing business or owning cars...

§ 27-35-511. Tax commission may call for additional information - Upon the filing of such statements the state tax commission...

§ 27-35-513. Failure to report; penalty - If any company shall fail, or refuse, to make and...

§ 27-35-515. Exemptions; payments in lieu of taxes - Any railcar company required to be assessed under Section 27-35-501,...

§ 27-35-519. Clerks of board of supervisors to apportion payments between municipalities and taxing districts - Payments as determined by the State Tax Commission shall be...

§ 27-35-525. Railroads to file reports - It shall be the duty of all railroads operating in...

§ 27-35-527. Failure to report; penalty - Any company, failing to make a report to the Mississippi...

§ 27-35-531. Collection of taxes owed on railroad cars - All taxes for which any company is liable under the...

Article 7 - Taxation of Airline Company Aircraft

§ 27-35-701. Definitions - As used in this article, the words shall have the...

§ 27-35-705. Apportionment of valuation of aircraft to Mississippi - The valuation of such aircraft apportioned to this state shall...

§ 27-35-707. Further apportionment of valuation of aircraft to local taxing entity - The aggregate value of the aircraft of an airline company...

§ 27-35-709. Local levy and collection of tax on apportioned valuation - The local taxing entity or entities to which the value...

§ 27-35-711. Tax to be in lieu of all other ad valorem taxes - The ad valorem taxation authorized by this article shall be...

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Mississippi Code Title 27 - Taxation and Finance Chapter 35 - Ad Valorem Taxes-Assessment

Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment