Chapter
Ad Valorem Taxes—Assessment
- Miss. Code Ann. § 27-35-1— Tax lien; attachment; preferences
- Miss. Code Ann. § 27-35-3— Date establishing liability to taxation
- Miss. Code Ann. § 27-35-4— Rates of assessment
- Miss. Code Ann. § 27-35-5— Taxes, increases, penalties and interest recoverable by action
- Miss. Code Ann. § 27-35-7— Where persons and property assessed
- Miss. Code Ann. § 27-35-9— Where banks and other companies assessed
- Miss. Code Ann. § 27-35-11— Banks; how lands of bank taxed
- Miss. Code Ann. § 27-35-12— Banks; personal property of banks taxed
- Miss. Code Ann. § 27-35-13— Assessment in election districts and towns
- Miss. Code Ann. § 27-35-15— Personal property; how assessed
- Miss. Code Ann. § 27-35-17— Tax list; form; tax commission to provide
- Miss. Code Ann. § 27-35-19— Tax lists; supervisors to furnish to assessors
- Miss. Code Ann. § 27-35-21— Tax list made on printed list
- Miss. Code Ann. § 27-35-23— Taxpayer to furnish list; nonresidents to be assessed
- Miss. Code Ann. § 27-35-25— Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media
- Miss. Code Ann. § 27-35-27— Assessor to have one of the rolls
- Miss. Code Ann. § 27-35-29— How value estimated; proceedings in case of undervaluation
- Miss. Code Ann. § 27-35-31— Corporations and joint stock companies; how taxed
- Miss. Code Ann. § 27-35-33— Assessment of money loaned
- Miss. Code Ann. § 27-35-35— Banks; how taxed
- Miss. Code Ann. § 27-35-37— Branch banks, how assessed
- Miss. Code Ann. § 27-35-39— Banks; tax payment date; consequences of nonpayment
- Miss. Code Ann. § 27-35-41— Certain persons reported by assessor
- Miss. Code Ann. § 27-35-43— Duty of assessor and district attorney in case taxpayer refuse to give his assessment
- Miss. Code Ann. § 27-35-45— Penalty for failure to list personal property for taxation
- Miss. Code Ann. § 27-35-47— Land; when to be assessed
- Miss. Code Ann. § 27-35-49— Assessment of lands; appraisal according to true value
- Miss. Code Ann. § 27-35-50— Determination of true value for purposes of assessment
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-35-53— How lands not rendered assessed; all lands to be accounted for
- Miss. Code Ann. § 27-35-55— How land roll made up
- Miss. Code Ann. § 27-35-57— Requirements directory
- Miss. Code Ann. § 27-35-59— What carried forward to last page
- Miss. Code Ann. § 27-35-61— Description of land
- Miss. Code Ann. § 27-35-63— Land sold to state assessed
- Miss. Code Ann. § 27-35-65— Land commissioner to transmit list
- Miss. Code Ann. § 27-35-67— Land redeemed or purchased from state assessed
- Miss. Code Ann. § 27-35-69— Examination of records by assessor
- Miss. Code Ann. § 27-35-71— School lands taxable when leased
- Miss. Code Ann. § 27-35-73— Assessor not to be paid unless whole county on roll
- Miss. Code Ann. § 27-35-75— Clerk of supervisors to furnish assessor and tax commission certain data
- Miss. Code Ann. § 27-35-77— County superintendent to furnish certain data
- Miss. Code Ann. § 27-35-79— Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77
- Miss. Code Ann. § 27-35-81— When assessment rolls filed; board may extend time
- Miss. Code Ann. § 27-35-83— Supervisors to equalize rolls; notice to taxpayers
- Miss. Code Ann. § 27-35-85— Assessor to attend meetings of board of supervisors
- Miss. Code Ann. § 27-35-87— What to be done at meetings
- Miss. Code Ann. § 27-35-89— Objections to assessments generally
- Miss. Code Ann. § 27-35-91— Filing of assessment rolls for Harrison County; hearing on objections
- Miss. Code Ann. § 27-35-93— Objections must be filed or assessment to stand
- Miss. Code Ann. § 27-35-95— Meeting not held; objections to assessments; notice given of proper time
- Miss. Code Ann. § 27-35-97— Supervisors may require books and papers to be produced
- Miss. Code Ann. § 27-35-99— Assessments; timber estimators may be employed by supervisors
- Miss. Code Ann. § 27-35-101— Surveys and appraisals authorized
- Miss. Code Ann. § 27-35-103— Pay of persons employed as estimators, surveyors and appraisers
- Miss. Code Ann. § 27-35-105— Approval of assessments
- Miss. Code Ann. § 27-35-107— Effect of certain omissions of assessors upon validity of assessment
- Miss. Code Ann. § 27-35-109— Changes in rolls duty of chancery clerk
- Miss. Code Ann. § 27-35-111— Supervisors to file recapitulation with tax commission
- Miss. Code Ann. § 27-35-113— Department of Revenue to examine recapitulations of assessment rolls; performance standards and parameters for assessment accuracy; assessment ratio studies; proceedings as to counties not in compliance with standards; appeal of order to Board of Tax Appeals; intent of chapter
- Miss. Code Ann. § 27-35-115— Department of Revenue to notify board of supervisors; action on rolls
- Miss. Code Ann. § 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
- Miss. Code Ann. § 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 taxpayer
- Miss. Code Ann. § 27-35-121— Effect of appeal
- Miss. Code Ann. § 27-35-123— Completion of rolls; clerk to prepare and file copies; penalty for failure
- Miss. Code Ann. § 27-35-125— Failure of clerk to make copies; other person appointed
- Miss. Code Ann. § 27-35-127— Rolls to be examined by commission; corrections and approval
- Miss. Code Ann. § 27-35-129— Board to examine roll and determine if new assessment necessary
- Miss. Code Ann. § 27-35-131— Board of supervisors to equalize assessments
- Miss. Code Ann. § 27-35-133— Validation of land roll; correction and revision
- Miss. Code Ann. § 27-35-135— Consideration of land roll; procedure as to changes
- Miss. Code Ann. § 27-35-137— Compensation for reassessment
- Miss. Code Ann. § 27-35-139— Correction of assessments between county lines
- Miss. Code Ann. § 27-35-141— Board may have new assessment roll made when same destroyed
- Miss. Code Ann. § 27-35-143— Change of assessment in certain cases
- Miss. Code Ann. § 27-35-145— Application for change of assessment; hearing; order
- Miss. Code Ann. § 27-35-147— Changes of assessments on motion of board or other officer
- Miss. Code Ann. § 27-35-149— Further procedure under §§ 27-35-143 through 27-35-147
- Miss. Code Ann. § 27-35-151— Meetings of board of supervisors
- Miss. Code Ann. § 27-35-153— Addition to rolls by assessor
- Miss. Code Ann. § 27-35-155— Assessment of persons and property having escaped taxation
- Miss. Code Ann. § 27-35-157— Notice to persons assessed for former years
- Miss. Code Ann. § 27-35-157.1— Notice to persons assessed for former years
- Miss. Code Ann. § 27-35-159— Tax delinquent lands; change in assessment
- Miss. Code Ann. § 27-35-161— Taxes collected from persons removing
- Miss. Code Ann. § 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
- Miss. Code Ann. § 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
- Miss. Code Ann. § 27-35-167— Receipt of new assessment rolls by taxing districts and adoption of true values
- Miss. Code Ann. § 27-35-301— State Tax Commission assessors of public service corporations
- Miss. Code Ann. § 27-35-303— Schedules required to be filed
- Miss. Code Ann. § 27-35-305— Penalty for failure to file schedule
- Miss. Code Ann. § 27-35-307— Assessment and taxation of railroads; false or fraudulent schedules
- Miss. Code Ann. § 27-35-309— Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues
- Miss. Code Ann. § 27-35-310— Abandoned nuclear power plant property exempt from ad valorem taxation
- Miss. Code Ann. § 27-35-311— Board of Tax Appeals to hear objections made by Department of Revenue; procedure
- Miss. Code Ann. § 27-35-313— Rolls to be sent to counties
- Miss. Code Ann. § 27-35-315— Duty of clerk of board of supervisors
- Miss. Code Ann. § 27-35-317— Repealed
- Miss. Code Ann. § 27-35-319— Assessing and taxing property of telephone companies located in not more than six counties
- Miss. Code Ann. § 27-35-321— Corporation owning certain kind of toll bridge declared a public service corporation for tax purposes; assessment by the state tax commission
- Miss. Code Ann. § 27-35-323— Repealed
- Miss. Code Ann. § 27-35-325— Department of Revenue empowered to assess certain property escaping taxation
- Miss. Code Ann. § 27-35-327— Records to be kept and preserved
- Miss. Code Ann. § 27-35-329— Repealed
- Miss. Code Ann. § 27-35-331— Public service corporations liable for ad valorem taxes on certain buildings and land
- Miss. Code Ann. § 27-35-333— Properties of public service corporations subject to ad valorem taxes
- Miss. Code Ann. § 27-35-335— Properties of public service corporations not subject to ad valorem taxes
- Miss. Code Ann. § 27-35-337— Duty of public service corporations to report certain data to county tax assessors
- Miss. Code Ann. § 27-35-339— Appraisal and assessment of certain property of public service corporations
- Miss. Code Ann. § 27-35-341— No other assessment to be made for purposes of ad valorem taxes imposed by municipalities or other taxing districts
- Miss. Code Ann. § 27-35-343— Years to which Sections 27-35-331 through 27-35-343 shall apply
- Miss. Code Ann. § 27-35-501— Assessment by Commissioner of Revenue
- Miss. Code Ann. § 27-35-503— Company defined
- Miss. Code Ann. § 27-35-505— Freight line company defined
- Miss. Code Ann. § 27-35-507— Equipment company defined
- Miss. Code Ann. § 27-35-509— Companies to make report to state tax commission; information to be given
- Miss. Code Ann. § 27-35-511— Tax commission may call for additional information
- Miss. Code Ann. § 27-35-513— Failure to report; penalty
- Miss. Code Ann. § 27-35-515— Exemptions; payments in lieu of taxes
- Miss. Code Ann. § 27-35-517— Objections to assessments
- Miss. Code Ann. § 27-35-519— Clerks of board of supervisors to apportion payments between municipalities and taxing districts
- Miss. Code Ann. § 27-35-521— §§ 27-35-521 through 27-35-523. Repealed
- Miss. Code Ann. § 27-35-525— Railroads to file reports
- Miss. Code Ann. § 27-35-527— Failure to report; penalty
- Miss. Code Ann. § 27-35-529— Repealed
- Miss. Code Ann. § 27-35-531— Collection of taxes owed on railroad cars
- Miss. Code Ann. § 27-35-701— Definitions
- Miss. Code Ann. § 27-35-703— Assessment of aircraft; airline companies to annually file schedule of aircraft operated within the state; objections to assessments to be heard by Board of Tax Appeals
- Miss. Code Ann. § 27-35-705— Apportionment of valuation of aircraft to Mississippi
- Miss. Code Ann. § 27-35-707— Further apportionment of valuation of aircraft to local taxing entity
- Miss. Code Ann. § 27-35-709— Local levy and collection of tax on apportioned valuation
- Miss. Code Ann. § 27-35-711— Tax to be in lieu of all other ad valorem taxes