MISSISSIPPI CODE OF 1972
As Amended

Index for Chapter 033 of Title 21

21-33-1. Date of tax liability.
21-33-3. Municipal tax forms.
21-33-5. Form of land assessment roll.
21-33-7. Form of personal assessment roll.
21-33-9. Manner of municipal assessment.
21-33-10. Corrections or revisions to county assessment roll adopted by municipality; objections to municipal roll; appeal.
21-33-11. Assessment of public utilities and added territory.
21-33-13. Assessment of private car companies.
21-33-15. Assessment of land.
21-33-17. Recapitulation of land roll.
21-33-19. Assessment of personal property.
21-33-21. Assessment of property in added territory.
21-33-23. Filing of assessments rolls.
21-33-25. Validity of assessment not affected by omissions of assessor.
21-33-27. Correction and revision of municipal assessment roll.
21-33-29. Equalization of assessments.
21-33-31. Rolls approved upon completion of equalization.
21-33-33. Objections to roll.
21-33-37. Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto.
21-33-39. Appeals of equalizations and assessments.
21-33-41. Clerk to make copy of rolls.
21-33-43. Change of assessments.
21-33-45. Levy of municipal ad valorem taxes.
21-33-47. Certification of tax levy; publishing of same.
21-33-49. Prescribed tax receipts furnished to tax collector; treatment of real property as to which previous taxes are delinquent; certain tax collector duties and liabilities.
21-33-51. Tax receipts to be given taxpayer.
21-33-53. Duties of tax collector.
21-33-55. Property escaping taxation; assessment.
21-33-57. Property escaping taxation; collection of tax; sale.
21-33-59. Void sales.
21-33-61. Redemption of land sold.
21-33-63. Sale for taxes; sale list.
21-33-65. Sale of land not sold at appointed time.
21-33-67. Recording of conveyances.
21-33-69. Lands struck off to the municipality.
21-33-71. Taxing of lands acquired by municipality.
21-33-73. Municipality may purchase at state and county tax sales.
21-33-75. Sale or lease of land by municipality.
21-33-77. Borrowing on delinquent tax lands.
21-33-79. Refund of erroneously-paid taxes.
21-33-81. Surveys and appraisals authorized.
21-33-83. Appeals.
21-33-85. Application of sections 21-33-1 to 21-33-85.
21-33-87. Tax levy to pay bonds and coupons.
21-33-89. Tax levy for street and cemetery purposes in certain municipalities.
21-33-91. Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district.
21-33-201. Citation of article.
21-33-203. Levying of tax; exemptions.
21-33-205. Collection of tax and payment to municipality.
21-33-207. Procedure for imposition of tax.
21-33-209. Procedure for discontinuance of tax.
21-33-211. Administration of City Utility Tax Law.
21-33-301. Uniform system for issuance of municipal bonds; purposes for which bonds may be issued.
21-33-303. Limitation of indebtedness.
21-33-305. Revenues of public utilities may be pledged for payment of bonds.
21-33-307. Initiating procedures for issuance of bonds.
21-33-309. Holding of bond election.
21-33-311. Results of election.
21-33-313. Details of municipal bonds; supplemental powers conferred in issuance of bonds.
21-33-315. Maturities and interest.
21-33-317. Proceeds of bonds not to be diverted.
21-33-319. Transfer of residue of bond proceeds.
21-33-321. Bond and interest fund may be used to buy outstanding bonds.
21-33-323. Investment of surplus funds.
21-33-325. Borrowing in anticipation of taxes.
21-33-326. Borrowing in anticipation of confirmed federal grants or loans.
21-33-327. Incurring of indebtedness.
21-33-329. Application of article.
21-33-401. Municipal revolving fund.
21-33-501. Definitions.
21-33-503. Establishment of special local improvement taxing districts; levy of annual special tax; notice and hearing; amendments to taxing district resolutions.
21-33-505. Powers and duties of municipality within special taxing district; powers and duties of homeowners' association representing property area within special taxing district; dissolution of district.
21-33-507. Use of proceeds from special tax levied on real estate.
21-33-509. Rate of tax levied; agreements limiting or restricting issuance of bonds by municipality.
21-33-511. Issuance and execution of bonds.
21-33-513. Payment of bonds; source of funds.
21-33-515. Content of resolution regarding issuance of bonds; bond holders' lien on revenue pledged to pay bonds; state not to interfere with special taxes.
21-33-517. Delegation of authority to urban renewal agency or redevelopment authority.
21-33-519. Acceptance and expenditure of contributions.
21-33-521. Bonds considered legal investments.
21-33-523. Provisions of article governing bonds independent of other laws.
21-33-525. Bonds and income therefrom to be tax exempt.
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