Miss. Code § 27-35-310

Current through 6/1/2024
Section 27-35-310 - Abandoned nuclear power plant property exempt from ad valorem taxation

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 all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, municipality, levee district, school or any other taxing district within the state.

Miss. Code § 27-35-310

Laws, 1990 Ex Sess, ch. 12, § 4, eff. 6/26/1990.