STATE STATUTES & CODES

MISSISSIPPI STATUTES AND CODES

Chapter 35 - Ad Valorem Taxes - Assessment.

• 27-35-1 - Tax lien; attachment; preferences.
• 27-35-3 - Date establishing liability to taxation.
• 27-35-4 - Rates of assessment.
• 27-35-5 - Taxes, increases, penalties and interest recoverable by action.
• 27-35-7 - Where persons and property assessed.
• 27-35-9 - Where banks and other companies assessed.
• 27-35-11 - Banks; how lands of bank taxed.
• 27-35-12 - Banks; personal property of banks taxed.
• 27-35-13 - Assessment in election districts and towns.
• 27-35-15 - Personal property; how assessed.
• 27-35-17 - Tax list; form; tax commission to provide.
• 27-35-19 - Tax lists; supervisors to furnish to assessors.
• 27-35-21 - Tax list made on printed list.
• 27-35-23 - Taxpayer to furnish list; nonresidents to be assessed.
• 27-35-25 - Assessment rolls; state tax commission to prescribe form and have such rolls maintained on electronic media.
• 27-35-27 - Assessor to have one of the rolls.
• 27-35-29 - How value estimated; proceedings in case of undervaluation.
• 27-35-31 - Corporations and joint stock companies; how taxed.
• 27-35-33 - Assessment of money loaned.
• 27-35-35 - Banks; how taxed.
• 27-35-37 - Branch banks, how assessed.
• 27-35-39 - Banks; tax payment date; consequences of nonpayment.
• 27-35-41 - Certain persons reported by assessor.
• 27-35-43 - Duty of assessor and district attorney in case taxpayer refuse to give his assessment.
• 27-35-45 - Penalty for failure to list personal property for taxation.
• 27-35-47 - Land; when to be assessed.
• 27-35-49 - Assessment of lands; appraisal according to true value.
• 27-35-50 - Determination of true value for purposes of assessment.
• 27-35-51 - Buildings, minerals, etc., separately owned; agreements in connection with financing, design, construction, acquisition, maintenance and/or operation of toll road or toll bridge project.
• 27-35-53 - How lands not rendered assessed; all lands to be accounted for.
• 27-35-55 - How land roll made up.
• 27-35-57 - Requirements directory.
• 27-35-59 - What carried forward to last page.
• 27-35-61 - Description of land.
• 27-35-63 - Land sold to state assessed.
• 27-35-65 - Land commissioner to transmit list.
• 27-35-67 - Land redeemed or purchased from state assessed.
• 27-35-69 - Examination of records by assessor.
• 27-35-71 - School lands taxable when leased.
• 27-35-73 - Assessor not to be paid unless whole county on roll.
• 27-35-75 - Clerk of supervisors to furnish assessor and tax commission certain data.
• 27-35-77 - County superintendent to furnish certain data.
• 27-35-79 - Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77.
• 27-35-81 - When assessment rolls filed; board may extend time.
• 27-35-83 - Supervisors to equalize rolls; notice to taxpayers.
• 27-35-85 - Assessor to attend meetings of board of supervisors.
• 27-35-87 - What to be done at meetings.
• 27-35-89 - Objections to assessments generally.
• 27-35-91 - Filing of assessment rolls for Harrison County; hearing on objections.
• 27-35-93 - Objections must be filed or assessment to stand.
• 27-35-95 - Meeting not held; objections to assessments; notice given of proper time.
• 27-35-97 - Supervisors may require books and papers to be produced.
• 27-35-99 - Assessments; timber estimators may be employed by supervisors.
• 27-35-101 - Surveys and appraisals authorized.
• 27-35-103 - Pay of persons employed as estimators, surveyors and appraisers.
• 27-35-105 - Approval of assessments.
• 27-35-107 - Effect of certain omissions of assessors upon validity of assessment.
• 27-35-109 - Changes in rolls' duty of chancery clerk.
• 27-35-111 - Supervisors to file recapitulation with tax commission.
• 27-35-113 - Tax commission to examine recapitulations of assessment rolls; performance standards and parameters for assessment accuracy; assessment ratio studies; proceedings as to counties not in com
• 27-35-115 - Tax commission to notify board of supervisors; action on rolls.
• 27-35-117 - Duty of board of supervisors to make changes as directed by tax commission; appeal of decision of commission.
• 27-35-119 - Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpay
• 27-35-121 - Effect of appeal.
• 27-35-123 - Completion of rolls; clerk to prepare and file copies; penalty for failure.
• 27-35-125 - Failure of clerk to make copies; other person appointed.
• 27-35-127 - Rolls to be examined by commission; corrections and approval.
• 27-35-129 - Board to examine roll and determine if new assessment necessary.
• 27-35-131 - Board of supervisors to equalize assessments.
• 27-35-133 - Validation of land roll; correction and revision.
• 27-35-135 - Consideration of land roll; procedure as to changes.
• 27-35-137 - Compensation for reassessment.
• 27-35-139 - Correction of assessments between county lines.
• 27-35-141 - Board may have new assessment roll made when same destroyed.
• 27-35-143 - Change of assessment in certain cases.
• 27-35-145 - Application for change of assessment; hearing; order.
• 27-35-147 - Changes of assessments on motion of board or other officer.
• 27-35-149 - Further procedure under §§ 27-35-143 through 27-35-147.
• 27-35-151 - Meetings of board of supervisors.
• 27-35-153 - Addition to rolls by assessor.
• 27-35-155 - Assessment of persons and property having escaped taxation.
• 27-35-157 - Notice to persons assessed for former years.
• 27-35-159 - Tax delinquent lands; change in assessment.
• 27-35-161 - Taxes collected from persons removing.
• 27-35-163 - Appeals from orders of State Tax Commission.
• 27-35-165 - Approval of reappraisal plans; contractor's performance bond; qualifications for private persons or entities performing reappraisals or appraisal updates for counties; periodic reports.
• 27-35-167 - Receipt of new assessment rolls by taxing districts and adoption of true values.
• 27-35-301 - State Tax Commission assessors of public service corporations.
• 27-35-303 - Schedules required to be filed.
• 27-35-305 - Penalty for failure to file schedule.
• 27-35-307 - Assessment and taxation of railroads; false or fraudulent schedules.
• 27-35-309 - Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues.
• 27-35-310 - Abandoned nuclear power plant property exempt from ad valorem taxation.
• 27-35-311 - Objections; hearings.
• 27-35-313 - Rolls to be sent to counties.
• 27-35-315 - Duty of clerk of board of supervisors.
• 27-35-317 - Repealed.
• 27-35-319 - Assessing and taxing property of telephone companies located in not more than six counties.
• 27-35-321 - Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission.
• 27-35-323 - Repealed.
• 27-35-325 - State tax commission empowered to assess certain property escaping taxation.
• 27-35-327 - Records to be kept and preserved.
• 27-35-329 - Repealed.
• 27-35-331 - Public service corporations liable for ad valorem taxes on certain buildings and land.
• 27-35-333 - Properties of public service corporations subject to ad valorem taxes.
• 27-35-335 - Properties of public service corporations not subject to ad valorem taxes.
• 27-35-337 - Duty of public service corporations to report certain data to county tax assessors.
• 27-35-339 - Appraisal and assessment of certain property of public service corporations.
• 27-35-341 - No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts.
• 27-35-343 - Years to which Sections 27-35-331 through 27-35-343 shall apply.
• 27-35-501 - Assessment by state tax commission.
• 27-35-503 - Company defined.
• 27-35-505 - Freight line company defined.
• 27-35-507 - Equipment company defined.
• 27-35-509 - Companies to make report to state tax commission; information to be given.
• 27-35-511 - Tax commission may call for additional information.
• 27-35-513 - Failure to report; penalty.
• 27-35-515 - Exemptions; payments in lieu of taxes.
• 27-35-517 - Objections to assessments.
• 27-35-519 - Clerks of board of supervisors to apportion payments between municipalities and taxing districts.
• 27-35-521 - through 27-35-523. Repealed.
• 27-35-525 - Railroads to file reports.
• 27-35-527 - Failure to report; penalty.
• 27-35-529 - Repealed.
• 27-35-531 - Collection of taxes owed on railroad cars.
• 27-35-701 - Definitions.
• 27-35-703 - Assessment of aircraft; airline companies to annually file schedule of aircraft operated within the state.
• 27-35-705 - Apportionment of valuation of aircraft to Mississippi.
• 27-35-707 - Further apportionment of valuation of aircraft to local taxing entity.
• 27-35-709 - Local levy and collection of tax on apportioned valuation.
• 27-35-711 - Tax to be in lieu of all other ad valorem taxes.

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