Section 35-6-03-06-102.05 - Order of preferenceThe location of all property which may be claimed for exemption is determined by the location of the dwelling of the applicant. The order of which property has priority is as follows:
1. All eligible property in the county of the applicant's dwelling is preferred over property in another county.2. If the applicant's dwelling is located outside of a municipality, eligible rural land is preferred over eligible urban land.3. Forty (40) acre tracts are preferred over tracts of lesser area.4. Adjoining land of the same section is preferred over other eligible property.5. If all the land is not joined, land nearest the dwelling and in the same county is preferred.35 Miss. Code. R. 6-03-06-102.05