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Mississippi Statutes, Title 27

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Mississippi/Statutes

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Title 27, Taxation and Finance

57 chapters · 2,101 sections in this title.

All chapters in Title 272,101 Ch 19, Motor Vehicle Privilege and Excise Taxes512 Ch 7, Income Tax and Withholding186 Ch 35, Ad Valorem Taxes—Assessment126 Ch 107, Disaster Relief73 Ch 65, Sales Tax69 Ch 31, Ad Valorem Taxes—General Exemptions62 Ch 15, Statewide Privilege Taxes60 Ch 55, Gasoline and Motor Fuel Taxes60 Ch 104, State Fiscal Affairs56 Ch 105, Depositories56 Ch 41, Ad Valorem Taxes—Collection52 Ch 25, Severance Taxes49 Ch 115, Alyce G. Clarke Mississippi Lottery Law46 Ch 71, Alcoholic Beverage Taxes42

126 sections·Filtered byTitle 27✕Ch 35✕

Miss. Code Ann. § 27-35-37 Branch banks, how assessed
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At the time fixed by law for the assessment of banks, the person in charge of a branch bank shall furnish the assessor, under oath, a statement showing the amount of the capital of the parent bank employed by it, less that invested in real estate of the said branch bank, and the …
Miss. Code Ann. § 27-35-39 Banks; tax payment date; consequences of nonpayment
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Every bank or banking association shall, on or before the first day of December in each year, pay to the collector of taxes in the county in which such bank or association is located, the amount of state and county taxes due by the assessment, which shall be the per centum levied…
Miss. Code Ann. § 27-35-4 Rates of assessment
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(1) All Class I property, as defined in Section 112, Mississippi Constitution of 1890, shall be assessed at the rate of ten percent (10%) of true value. (2) All Class II property and Class III property, as defined in Section 112, Mississippi Constitution of 1890, shall be assesse…
Miss. Code Ann. § 27-35-41 Certain persons reported by assessor
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If the assessor thinks that any person has not given in a correct statement of his credits or choses in action, or any other property, he shall report the same to the board of supervisors, with the grounds of his belief. The board may require such person to produce before it his …

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Miss. Code Ann. § 27-35-43 Duty of assessor and district attorney in case taxpayer refuse to give his assessment

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The assessor shall furnish to the district attorney the names of all persons who wilfully neglect or refuse to give in taxable property, as required by law, and the district attorney shall present the matter to the grand jury. The assessor shall assess said property at such value…

Miss. Code Ann. § 27-35-45 Penalty for failure to list personal property for taxation

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If any person shall fail to list for assessment, as required by law, any personal property which is taxable under the laws of the State of Mississippi, and which said person should list for assessment under the laws of the state, or shall intentionally fail to provide the tax ass…

Miss. Code Ann. § 27-35-47 Land; when to be assessed

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Land shall be assessed for ad valorem taxation for the year 1950 and annually thereafter.

Miss. Code Ann. § 27-35-49 Assessment of lands; appraisal according to true value

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It shall be the duty of the tax assessor to assess all the lands in his county and he shall require the owner, agent, or person having possession, or charge, of any lands, to render a list of all lands owned, or in charge, or in possession, of such owner, agent or person, and lan…

Miss. Code Ann. § 27-35-5 Taxes, increases, penalties and interest recoverable by action

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Every lawful tax including all increases, penalties and interest which may be or become owing or assessed, levied or imposed by the state or by a county, municipality or levee board, whether ad valorem (including all school district taxes), privilege, excise, income or inheritanc…

Miss. Code Ann. § 27-35-50 Determination of true value for purposes of assessment; annual table of inflation factors for industrial property

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(1) True value shall mean and include, but shall not be limited to, market value, cash value, actual cash value, proper value and value for the purposes of appraisal for ad valorem taxation. (2) With respect to each and every parcel of property subject to assessment, the tax asse…

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

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(1) Except as otherwise provided in subsection (2) of this section, whenever any buildings, improvements or structures, mineral, gas, oil, timber or similar interests in real estate, including building permits or reservations, are owned separately and apart from and independently…

Miss. Code Ann. § 27-35-53 How lands not rendered assessed; all lands to be accounted for

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It shall be the duty of the tax assessor in each county to assess the lands in the county. Lands not rendered, or returned shall be assessed by him as provided in Section 27-35-51. It shall be the duty of the board of supervisors to furnish the tax assessor with all necessary map…

Miss. Code Ann. § 27-35-55 How land roll made up

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In preparing the land roll the assessor shall first list all property lying outside incorporated towns and cities, and then list all property lying within incorporated towns and cities. The assessor shall list all rural and suburban property in strict numerical sequence beginning…

Miss. Code Ann. § 27-35-57 Requirements directory

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A failure to observe the requirements of Section 27-35-55 shall not vitiate any assessment, if the land be so described as to be identified. It shall be sufficient identification of land to describe it as the land of (the person owning or claiming it), occupied by ; or that part …

Miss. Code Ann. § 27-35-59 What carried forward to last page

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The several columns on each page containing the number of acres, quantities, and values shall be carefully footed up at the bottom of each page, separately, and the sums from each page shall be carried forward to the last page, and the aggregate sums accurately added up and ascer…

Miss. Code Ann. § 27-35-61 Description of land

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In assessing land, a description of it as a part of a designated tract or division, shall be held to embrace such part as is the subject of separate ownership, as one tract or division, whether owned by one or several jointly. When part of a designated tract or division shall be …

Miss. Code Ann. § 27-35-63 Land sold to state assessed

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Lands which have been sold to the state for taxes shall be assessed in proportion to their true value, if the time for redemption has not expired, and if any of that, subject to redemption, be redeemed from the state, all taxes for which it was sold and damages and costs, and all…

Miss. Code Ann. § 27-35-65 Land commissioner to transmit list

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The land commissioner shall, on the first Monday of January in every year, or as soon thereafter as practicable, make out and transmit to the assessor of each county through the chancery clerk, a list of all lands for which he has issued patents during the preceding twelve (12) m…

Miss. Code Ann. § 27-35-67 Land redeemed or purchased from state assessed

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All lands redeemed under the provisions of this chapter, or purchased from the state in any manner, shall thereafter be assessed and dealt with as the property of individuals, and the tax collector shall thereafter, in his settlement of state, county, or other taxes, be required …

Miss. Code Ann. § 27-35-69 Examination of records by assessor

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The assessor shall carefully examine the records in his county to ascertain what lands have been redeemed or purchased from the state, or have been stricken by the land commissioner from the list of lands held by the state, and, in assessing land, he shall assess all such land as…

Miss. Code Ann. § 27-35-7 Where persons and property assessed

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Real property shall be assessed in the county, municipality and district where situated; and all tangible personal property shall be assessed in the county, municipality or district in which the same may be on the day the said tax lien takes effect, and the list thereof may be re…

Miss. Code Ann. § 27-35-71 School lands taxable when leased

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All school lands known as the sixteenth sections, reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the contin…

Miss. Code Ann. § 27-35-73 Assessor not to be paid unless whole county on roll

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Compensation shall not be allowed to the assessor unless he show on the assessment roll an assessment of all the land in his county; and it shall be the duty of the board of supervisors to carefully compare the assessment roll with the township maps of the county, with a view to …

Miss. Code Ann. § 27-35-75 Clerk of supervisors to furnish assessor and tax commission certain data

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Whenever any road district or other taxing district or municipality is created, or when its metes and bounds are changed, the clerk of the board of supervisors shall deliver, within ten (10) days after such creation or alteration has been made final, to the tax assessor of the co…

Miss. Code Ann. § 27-35-77 County superintendent to furnish certain data

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Whenever any change is made by the county board of education in the boundary line of any school district in the county, it shall be the duty of the county superintendent of education to furnish to the tax assessor of the county, tax collector of the county, the clerk of the board…

Miss. Code Ann. § 27-35-79 Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77

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The clerk of the board of supervisors, or the county superintendent of education, shall be liable on his bond for any taxes that any district or municipality shall fail to receive, if he fail to comply with the requirements of Sections 27-35-75 and 27-35-77.

Miss. Code Ann. § 27-35-81 When assessment rolls filed; board may extend time

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(1) If the assessment is conducted by or under the direction of the assessor, the assessor shall complete the assessment of both real and personal property and file the roll or rolls with the clerk of the board of supervisors on or before the first Monday in July of each year. He…

Miss. Code Ann. § 27-35-83 Supervisors to equalize rolls; notice to taxpayers

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The board of supervisors shall immediately at the July meeting proceed to equalize such rolls and shall complete such equalization at least ten (10) days before the August meeting, and shall immediately by newspaper publication notify the public that such rolls so equalized are r…

Miss. Code Ann. § 27-35-85 Assessor to attend meetings of board of supervisors

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The assessor shall attend the July meeting and all subsequent sessions of the board of supervisors when and while the board is considering assessments and until the final approval of the assessment rolls and render all assistance which his knowledge or information may enable him …

Miss. Code Ann. § 27-35-87 What to be done at meetings

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At the meeting for the equalization of assessments, the board of supervisors shall carefully examine the roll or rolls, and shall then and there cause to be assessed any person or thing that may be found to be omitted, and anything found to be undervalued may be correctly valued.…

Miss. Code Ann. § 27-35-89 Objections to assessments generally

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(1) The board of supervisors of each county shall hold a meeting at the courthouse, or at the chancery clerk’s office in counties where the chancery clerk’s office is in a building separate from the courthouse, on the first Monday of August, to hear objections to the assessment. …

Miss. Code Ann. § 27-35-9 Where banks and other companies assessed

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All banks and other companies and corporations shall be assessed in the county in which the principal office or place of transacting business is situated; and if there shall be no such principal office or place of business, then in the county or counties in which the business of …

Miss. Code Ann. § 27-35-91 Filing of assessment rolls for Harrison County; hearing on objections

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It shall be the duty of the assessor of Harrison county to file with the chancery clerk of said county two (2) copies each of the land and personal rolls of said county, filing one (1) of each with the said clerk at his office at Gulfport and one (1) of each at his office at Bilo…

Miss. Code Ann. § 27-35-93 Objections must be filed or assessment to stand

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A person who is dissatisfied with the assessment may, at the August meeting, present objections thereto in writing which shall be filed by the clerk and docketed and preserved with the roll. All persons who fail to file objections shall be concluded by the assessment and preclude…

Miss. Code Ann. § 27-35-95 Meeting not held; objections to assessments; notice given of proper time

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If from any cause the meeting of the board of supervisors at which objections to assessments should be heard, be not held, then all such objections shall be continued and may be heard at the next meeting of the board, either regular, adjourned, or special. If the board fails to g…

Miss. Code Ann. § 27-35-97 Supervisors may require books and papers to be produced

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The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as wi…

Miss. Code Ann. § 27-35-99 Assessments; timber estimators may be employed by supervisors

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The board of supervisors of any county in the State of Mississippi are hereby authorized, in their discretion, to employ a timber estimator or timber estimators, as such board of supervisors may deem necessary, to estimate any timber, or to ascertain the quantity and quality of a…

Miss. Code Ann. § 27-35-301 Department of Revenue as assessor of public service corporations

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The Department of Revenue is constituted state assessor of railroads and other public service corporations, and it shall, upon the receipt or making of the schedules hereinafter provided for, assess the property of railroads, telegraph, telephone, sleeping car, express, electric …

Miss. Code Ann. § 27-35-303 Schedules required to be filed

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(1) Each person, firm, company or corporation owning and/or operating a railroad, oil or gas pipeline company, electric company or any other company listed in Section 27-35-301, owning property not situated wholly in one (1) county; and any telephone company owning property in mo…

Miss. Code Ann. § 27-35-305 Penalty for failure to file schedule

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If any company, corporation, firm or person, who is required by law to render schedules of its, their or his property to the Department of Revenue, as provided by Section 27-35-303, Mississippi Code of 1972, for the purposes of assessment for taxation, shall fail, refuse or negle…

Miss. Code Ann. § 27-35-307 Assessment and taxation of railroads; false or fraudulent schedules

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If in any case the state railroad assessors have reason to believe that any person, firm, company or corporation which under this chapter is to be assessed by the State Tax Commission has rendered a false or fraudulent schedule, so that an assessment predicated thereon would reli…

Miss. Code Ann. § 27-35-309 Method for assessing companies listed in § 27-35-303; taxation of nuclear generating plants generally; distribution of revenues

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(1) The Department of Revenue shall, if practicable, on or before the first Monday of June of each year, make out for each person, firm, company or corporation listed in Section 27-35-303, Mississippi Code of 1972, an assessment of the company’s property, both real and personal, …

Miss. Code Ann. § 27-35-310 Abandoned nuclear power plant property exempt from ad valorem taxation

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All nuclear power plant property that has been abandoned and written off the books of the public utility owning such property and is no longer considered operating property of such utility by the State Tax Commission or is being permanently decommissioned shall be exempted from a…

Miss. Code Ann. § 27-35-311 Board of Tax Appeals to hear objections made by Department of Revenue; procedure

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(1) It shall be the duty of the Board of Tax Appeals to hear and determine objections to assessments made by the Department of Revenue for ad valorem tax purposes. They may, if they think objections just, sustain the same and amend assessments, if necessary accordingly. (2) Any o…

Miss. Code Ann. § 27-35-313 Rolls to be sent to counties

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So soon as the assessment rolls have remained subject to objection for twenty (20) days, and when all objections, if any, are disposed of, the assessment rolls shall be approved by the Department of Revenue, and a certified copy of the assessment rolls shall be sent immediately t…

Miss. Code Ann. § 27-35-315 Duty of clerk of board of supervisors

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The clerk of the board of supervisors shall make one copy of the said assessment rolls, and shall certify and deliver the same to the tax collector which when done shall have the same force and effect as other certified copies of tax rolls placed in the hands of the tax collector…

Miss. Code Ann. § 27-35-319 Assessing and taxing property of telephone companies located in not more than six counties

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Notwithstanding the provisions of Sections 27-35-31, 27-35-309, 27-35-317 and 27-35-323, when all the property of a telephone company is located in not more than six (6) counties, it shall be assessed and taxed as that of a person; and the laws, providing for the assessment and c…

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

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Any corporation owning, possessing, holding or operating a toll bridge structure located partly but not wholly within one county of this state and any substantial part of which so situated in this state is used or operated, howsoever, by or in connection with any common carrier r…

Miss. Code Ann. § 27-35-325 Department of Revenue empowered to assess certain property escaping taxation

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The Department of Revenue is hereby authorized and empowered and it shall be its duty to assess any property required to be assessed by the Department of Revenue as the state assessor of railroads, which it discovers escaping taxation in former years by reason of not being assess…

Miss. Code Ann. § 27-35-327 Records to be kept and preserved

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Complete and full records shall be kept and preserved by the state tax commission of all things done under the authority vested in it as the state assessor of railroads, and public utilities.