Chapter
Ad Valorem Taxes—General Exemptions
- Miss. Code Ann. § 27-31-1— Exempt property
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-31-3— Turpentine, etc.; agricultural products
- Miss. Code Ann. § 27-31-5— Little theatre property
- Miss. Code Ann. § 27-31-7— Certain manufactured products held for sale or shipment to other than final consumer
- Miss. Code Ann. § 27-31-9— Parking garages not operated for profit; exemption by counties
- Miss. Code Ann. § 27-31-11— Parking garages not operated for profit; exemption by municipalities
- Miss. Code Ann. § 27-31-13— Commodities in transit
- Miss. Code Ann. § 27-31-15— Nonprofit cooperative electric power associations
- Miss. Code Ann. § 27-31-17— Bonds, etc., of agricultural agencies
- Miss. Code Ann. § 27-31-19— Oil, gas and other petroleum products refined in state
- Miss. Code Ann. § 27-31-20— Certain electric generating facilities and integrated gasification process facilities
- Miss. Code Ann. § 27-31-21— Public school libraries and buildings
- Miss. Code Ann. § 27-31-23— Confederate soldiers’ home
- Miss. Code Ann. § 27-31-25— Toll bridges
- Miss. Code Ann. § 27-31-27— Registered or licensed aircraft
- Miss. Code Ann. § 27-31-29— Newly constructed single-family dwellings
- Miss. Code Ann. § 27-31-30— Certain military housing units and ancillary supporting facilities
- Miss. Code Ann. § 27-31-31— Structures within central business district of municipality
- Miss. Code Ann. § 27-31-32— Exemption from certain ad valorem taxes for residential structures improved, renovated or converted in areas designated as blighted; procedure
- Miss. Code Ann. § 27-31-33— Certain leasehold interests belonging to the state or a political subdivision
- Miss. Code Ann. § 27-31-34— Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds
- Miss. Code Ann. § 27-31-35— Property related to project defined in Mississippi Superconducting Super Collider Act
- Miss. Code Ann. § 27-31-36— Railroad property owned by limited liability company or other entity wholly owned by railroad authority exempt from ad valorem taxation
- Miss. Code Ann. § 27-31-37— Railroad property acquired by owner not affiliated with previous owner
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-31-39— Public trust tidelands
- Miss. Code Ann. § 27-31-41— Certain drilling rigs
- Miss. Code Ann. § 27-31-43— Repealed
- Miss. Code Ann. § 27-31-45— Computer software
- Miss. Code Ann. § 27-31-47— Furniture marketing businesses
- Miss. Code Ann. § 27-31-48— Vendor tooling
- Miss. Code Ann. § 27-31-49— Itinerant vessels
- Miss. Code Ann. § 27-31-50— Real property with structures or improvements that have been rehabilitated for residential use
- Miss. Code Ann. § 27-31-51— Licensing; definitions
- Miss. Code Ann. § 27-31-53— Exemption from taxation of personal property in transit through state
- Miss. Code Ann. § 27-31-55— Filing of inventories by warehouses; records generally; determination of taxes
- Miss. Code Ann. § 27-31-57— Power and authority of tax assessor; inspection of records; renewal or revocation of license
- Miss. Code Ann. § 27-31-59— License fee
- Miss. Code Ann. § 27-31-61— Exemption granted to be in addition to other exemptions
- Miss. Code Ann. § 27-31-71— Definitions
- Miss. Code Ann. § 27-31-73— Interests exempted
- Miss. Code Ann. § 27-31-75— Application for exemption of existing interests
- Miss. Code Ann. § 27-31-77— Mineral documentary tax; levy
- Miss. Code Ann. § 27-31-79— Mineral documentary tax; amount; lien
- Miss. Code Ann. § 27-31-81— Persons liable for tax; time for payment; penalty for insufficient payment
- Miss. Code Ann. § 27-31-83— Documentary tax stamps; proof of payment
- Miss. Code Ann. § 27-31-85— Disposition of funds collected
- Miss. Code Ann. § 27-31-87— Repealed
- Miss. Code Ann. § 27-31-101— Enumeration of new enterprises which may be exempted
- Miss. Code Ann. § 27-31-101.1— Enumeration of new enterprises which may be exempted
- Miss. Code Ann. § 27-31-101.2— Enumeration of new enterprises which may be exempted
- Miss. Code Ann. § 27-31-102— Exemption of equipment used in connection with enhanced oil recovery projects
- Miss. Code Ann. § 27-31-103— Exemption of property used in operation of new hotels or motels in certain counties
- Miss. Code Ann. § 27-31-104— Grant of fee in lieu of taxes for certain projects
- Miss. Code Ann. § 27-31-104.1— Grant of fee in lieu of taxes for certain projects
- Miss. Code Ann. § 27-31-105— Additions to or expansions of facilities or properties or replacement of equipment used in connection with certain enterprises
- Miss. Code Ann. § 27-31-107— Applications for exemptions
- Miss. Code Ann. § 27-31-109— Granting of exemptions
- Miss. Code Ann. § 27-31-111— Cessation of exempted operations
- Miss. Code Ann. § 27-31-113— Cancellation of exemption obtained by fraud, etc
- Miss. Code Ann. § 27-31-115— Grant of exemptions by municipalities
- Miss. Code Ann. § 27-31-117— State taxes