2010 Mississippi Code
TITLE 37 - EDUCATION
Chapter 57 - Taxation.
37-57-133 - Changes in assessment roll to incorporate property.
§ 37-57-133. Changes in assessment roll to incorporate property.
In the event taxable real property has been or is incorporated in, annexed to, or otherwise made a part of a school district, or in the event taxable personal property is or becomes situated or located within a school district, as the case may be, prior to October 1 of any year but after the approval of the assessment roll of the county or school district for such year, then the board of supervisors of the county or the governing authority of the municipality, as the case may be, shall have the power and authority to make such changes in the assessment roll as shall be necessary to cause such real or personal property to be assessed properly for the ad valorem taxes levied during said year for which such property shall be liable under the terms of Section 37-57-131.
Sources: Codes, 1942, § 6519-02; Laws, 1954, Ex Sess, ch. 30, § 2; Laws, 1956, ch. 270, § 2; Laws, 1986, ch. 492, § 167, eff from and after July 1, 1987.
Disclaimer: These codes may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
