PocketLaw | Mississippi Code

Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax

Section
27-51-11

Ad valorem tax receipts to be presented before road and bridge privilege license issued; reports; penalties; auditing of tax collectors

Section
27-51-13

Copy of tax levy to be furnished to county tax collector; postponement of collections where adoption of tax levy is delayed; notice to be given; owners not to be penalized

Section
27-51-15

Determination of assessed value

Section
27-51-17

County tax collector to be supplied with tax receipts; form of receipts; use of receipts

Section
27-51-19

Assessment schedule to be prepared by Department of Revenue; basis of schedule; corrections

Section
27-51-20

Repealed

Section
27-51-21

Copy of assessment schedule to be forwarded to board of supervisors and municipal board; notice of inspection of schedule; hearings of petitions for reductions

Section
27-51-23

Filing and disposition of objections to assessment schedule and claims for adjustment; suits for taxes paid by dissatisfied taxpayers

Section
27-51-25

County tax collector's reports and records of tax collections; remittance of tax collections to municipalities

Section
27-51-27

Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury

Section
27-51-29

Procedure where municipality desires county tax collector to collect motor vehicle ad valorem taxes; fees; inspection of tax collector's records; penalties; liability of tax collector on official bond

Section
27-51-31

Owner liable for motor vehicle ad valorem taxes to make application for privilege license; contents; penalty for misstatements; liability of tax collector on official bond

Section
27-51-33

Tax assessors not required to assess motor vehicles; value of vehicles part of assessed value of personal property in county and municipality; effectiveness of order directing county tax collector to collect municipal taxes

Section
27-51-35

Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission

Section
27-51-37

Duties of municipal tax assessor; proceedings by municipal board

Section
27-51-39

Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer

Section
27-51-41

Highway safety patrol and other peace officers to check for violations of law; arrest and fines; penalty for unauthorized delay in payment of taxes

Section
27-51-45

Commissioner of Revenue may postpone time for preparing assessment schedule

Section
27-51-47

Rules and regulations

Section
27-51-49

In General

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Short title

Purpose of chapter

Definitions

Persons liable for tax; time of payment; due date

Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax

Ad valorem tax receipts to be presented before road and bridge privilege license issued; reports; penalties; auditing of tax collectors

Copy of tax levy to be furnished to county tax collector; postponement of collections where adoption of tax levy is delayed; notice to be given; owners not to be penalized

Determination of assessed value

County tax collector to be supplied with tax receipts; form of receipts; use of receipts

Assessment schedule to be prepared by Department of Revenue; basis of schedule; corrections

Repealed

Copy of assessment schedule to be forwarded to board of supervisors and municipal board; notice of inspection of schedule; hearings of petitions for reductions

Filing and disposition of objections to assessment schedule and claims for adjustment; suits for taxes paid by dissatisfied taxpayers

County tax collector's reports and records of tax collections; remittance of tax collections to municipalities

Owner may receive credit for taxes paid when motor vehicle is destroyed; application and proof; perjury

Procedure where municipality desires county tax collector to collect motor vehicle ad valorem taxes; fees; inspection of tax collector's records; penalties; liability of tax collector on official bond

Owner liable for motor vehicle ad valorem taxes to make application for privilege license; contents; penalty for misstatements; liability of tax collector on official bond

Tax assessors not required to assess motor vehicles; value of vehicles part of assessed value of personal property in county and municipality; effectiveness of order directing county tax collector to collect municipal taxes

Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission

Duties of municipal tax assessor; proceedings by municipal board

Objections to municipal assessment schedule and claims for adjustment; determination by board; suit for taxes paid by dissatisfied taxpayer

Exemptions and credits; sale or other disposition of vehicle; penalties

Exemption of percentage of true value of motorcycles, motor homes and trailers

Exemption for active service volunteer fire fighters

Repealed

Highway safety patrol and other peace officers to check for violations of law; arrest and fines; penalty for unauthorized delay in payment of taxes

Commissioner of Revenue may postpone time for preparing assessment schedule

Rules and regulations

Motor vehicle ad valorem taxes not provided for in chapter