Statutes


State Codes and Statutes

State Codes and Statutes

Statutes > Mississippi > Title-27 > 35

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.