Statutes, codes, and regulations
Mississippi Code 1972
Title 21 - MUNICIPALITIESChapter 33 - TAXATION AND FINANCE
Article 1 - TAXATION
Section 21-33-1 - Date of tax liability

Miss. Code § 21-33-1

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Current through the 2024 Regular Session
Section 21-33-1 - Date of tax liability

All lands and other taxable property subject to assessment, held by any person within the municipality, or in added territory, on the first day of January, shall be assessed, and ad valorem taxes thereon levied and collected for the ensuing year, excepting motor vehicles as defined by the "Motor Vehicle Ad Valorem Tax Law of 1958," Sections 27-51-1 through 27-51-49, Mississippi Code of 1972.

Miss. Code § 21-33-1

Codes, 1942, § 3742-01; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 1; Laws, 1958, ch. 549, § 1.