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2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 31 - Ad Valorem Taxes--General Exemptions
In General
§ 27-31-17. Bonds, etc., of agricultural agencies
Universal Citation: MS Code § 27-31-17 (2017)
All stocks in, bonds of or other evidences of debt issued by any agricultural credit corporation or association, and all money loaned by any such organization for agricultural purposes are hereby exempted from all ad valorem taxes; provided, however, that the exemption from taxation on money loaned, as provided herein, shall not apply to money loaned at a rate of interest in excess of eight per cent per annum.
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