General Provisions

  1. Law
  2. Mississippi Code
  3. Taxation and Finance
  4. Ad Valorem Taxes-Assessment
  5. General Provisions

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Section
27-35-1

Tax lien; attachment; preferences

Section
27-35-3

Date establishing liability to taxation

Section
27-35-4

Rates of assessment

Section
27-35-5

Taxes, increases, penalties and interest recoverable by action

Section
27-35-7

Where persons and property assessed

Section
27-35-9

Where banks and other companies assessed

Section
27-35-11

Banks; how lands of bank taxed

Section
27-35-12

Banks; personal property of banks taxed

Section
27-35-13

Assessment in election districts and towns

Section
27-35-15

Personal property; how assessed

Section
27-35-17

Tax list; form; tax commission to provide

Section
27-35-19

Tax lists; supervisors to furnish to assessors

Section
27-35-21

Tax list made on printed list

Section
27-35-23

Taxpayer to furnish list; nonresidents to be assessed

Section
27-35-25

Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media

Section
27-35-27

Assessor to have one of the rolls

Section
27-35-29

How value estimated; proceedings in case of undervaluation

Section
27-35-31

Corporations and joint stock companies; how taxed

Section
27-35-33

Assessment of money loaned

Section
27-35-35

Banks; how taxed

Section
27-35-37

Branch banks, how assessed

Section
27-35-39

Banks; tax payment date; consequences of nonpayment

Section
27-35-41

Certain persons reported by assessor

Section
27-35-43

Duty of assessor and district attorney in case taxpayer refuse to give his assessment

Section
27-35-45

Penalty for failure to list personal property for taxation

Section
27-35-47

Land; when to be assessed

Section
27-35-49

Assessment of lands; appraisal according to true value

Section
27-35-50

Determination of true value for purposes of assessment

Section
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

Section
27-35-53

How lands not rendered assessed; all lands to be accounted for

Section
27-35-55

How land roll made up

Section
27-35-57

Requirements directory

Section
27-35-59

What carried forward to last page

Section
27-35-61

Description of land

Section
27-35-63

Land sold to state assessed

Section
27-35-65

Land commissioner to transmit list

Section
27-35-67

Land redeemed or purchased from state assessed

Section
27-35-69

Examination of records by assessor

Section
27-35-71

School lands taxable when leased

Section
27-35-73

Assessor not to be paid unless whole county on roll

Section
27-35-75

Clerk of supervisors to furnish assessor and tax commission certain data

Section
27-35-77

County superintendent to furnish certain data

Section
27-35-79

Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77

Section
27-35-81

When assessment rolls filed; board may extend time

Section
27-35-83

Supervisors to equalize rolls; notice to taxpayers

Section
27-35-85

Assessor to attend meetings of board of supervisors

Section
27-35-87

What to be done at meetings

Section
27-35-89

Objections to assessments generally

Section
27-35-91

Filing of assessment rolls for Harrison County; hearing on objections

Section
27-35-93

Objections must be filed or assessment to stand

Section
27-35-95

Meeting not held; objections to assessments; notice given of proper time

Section
27-35-97

Supervisors may require books and papers to be produced

Section
27-35-99

Assessments; timber estimators may be employed by supervisors

Section
27-35-101

Surveys and appraisals authorized

Section
27-35-103

Pay of persons employed as estimators, surveyors and appraisers

Section
27-35-105

Approval of assessments

Section
27-35-107

Effect of certain omissions of assessors upon validity of assessment

Section
27-35-109

Changes in rolls duty of chancery clerk

Section
27-35-111

Supervisors to file recapitulation with tax commission

Section
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

Section
27-35-115

Department of Revenue to notify board of supervisors; action on rolls

Section
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

Section
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

Section
27-35-121

Effect of appeal

Section
27-35-123

Completion of rolls; clerk to prepare and file copies; penalty for failure

Section
27-35-125

Failure of clerk to make copies; other person appointed

Section
27-35-127

Rolls to be examined by commission; corrections and approval

Section
27-35-129

Board to examine roll and determine if new assessment necessary

Section
27-35-131

Board of supervisors to equalize assessments

Section
27-35-133

Validation of land roll; correction and revision

Section
27-35-135

Consideration of land roll; procedure as to changes

Section
27-35-137

Compensation for reassessment

Section
27-35-139

Correction of assessments between county lines

Section
27-35-141

Board may have new assessment roll made when same destroyed

Section
27-35-143

Change of assessment in certain cases

Section
27-35-145

Application for change of assessment; hearing; order

Section
27-35-147

Changes of assessments on motion of board or other officer

Section
27-35-149

Further procedure under §§ 27-35-143 through 27-35-147

Section
27-35-151

Meetings of board of supervisors

Section
27-35-153

Addition to rolls by assessor

Section
27-35-155

Assessment of persons and property having escaped taxation

Section
27-35-157

Notice to persons assessed for former years

Section
27-35-157

Notice to persons assessed for former years

Section
27-35-159

Tax delinquent lands; change in assessment

Section
27-35-161

Taxes collected from persons removing

Section
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

Section
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

Section
27-35-167

Receipt of new assessment rolls by taxing districts and adoption of true values