35 Miss. Code R. § 6-01-04-100
Current through June 25, 2024
Pursuant to the provisions of Miss. Code Ann. Section 27-31-101, et seq., the county board of supervisors and municipal authorities are authorized to grant exemptions from ad valorem taxation under certain circumstances. The decision as to whether a particular taxpayer satisfies the statutory conditions for said exemption should be first made by the local authorities and then reviewed by the Tax Commission.
35 Miss. Code. R. § 6-01-04-100