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2012 Mississippi Code
Title 21 - Municipalities
Chapter 33 - Taxation and Finance
Article 1 - Taxation
§ 21-33-1. Date of tax liability

MS Code § 21-33-1 (2012) What's This?

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.

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