57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-31-109 Granting of exemptions
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At its next meeting after receipt of certification from the State Tax Commission, the governing authorities of the municipality or the county board of supervisors, as the case may be, may enter an order on its minutes declaring that such property is exempted, and the date when su…
Miss. Code Ann. § 27-31-11 Parking garages not operated for profit; exemption by municipalities
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The governing authorities of any municipality located within any county as described in Section 27-31-9, may, in their discretion, exempt from all municipal ad valorem taxation, for a period of not more than ten (10) years, any parking garage providing motor vehicle parking servi…
Miss. Code Ann. § 27-31-111 Cessation of exempted operations
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If at any time during an authorized period of ad valorem tax exemption for a given plant there is a cessation of manufacturing operations as herein defined for a continuous period of twelve (12) months or more, all unexpired tax exemptions covered by Sections 27-31-101 through 27…
Miss. Code Ann. § 27-31-113 Cancellation of exemption obtained by fraud, etc
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If, at any time after exemption from ad valorem taxation hereunder has been obtained, it comes to the attention of the governing authorities of the municipality, the county board of supervisors, the Mississippi Agricultural and Industrial Board, the state tax commission, or the a…