§ 27-31-45. Computer software
Computer software shall be exempt from ad valorem taxation. For purposes of this section, computer software shall include any program or routine used to cause a computer to perform a specific task or set of tasks, including without limitation, system and application programs and all documentation related thereto.
§ 27-31-47. Furniture marketing businesses
The board of supervisors of any county or the governing authority of any municipality is authorized, in its discretion, to exempt, partially or totally from ad valorem taxation, except ad valorem taxes for school district purposes, the following types of enterprises: any enterprise, located in the county or municipality, that (a) operates in a structure […]
§ 27-31-48. Vendor tooling
Except as otherwise provided in paragraph (b) of this subsection, as used in this subsection, the term “vendor tooling” means any special tools such as dies, molds, jigs and similar items treated as special tooling for federal income tax purposes, owned by a business enterprise operating a motor vehicle production and assembly plant that are […]
§ 27-31-27. Registered or licensed aircraft
All aircraft registered or licensed pursuant to Sections 61-15-1 through 61-15-13 shall be exempt from ad valorem taxation.
§ 27-31-29. Newly constructed single-family dwellings
Any single-family dwelling, including a condominium unit which was built, or caused to be built, to completion on or after January 1, 1983, and is and always has been owned by the person, or his or her donee, who built or caused such dwelling to be built, shall, upon presentation of an affidavit to the […]
§ 27-31-30. Certain military housing units and ancillary supporting facilities
Military housing units and ancillary supporting facilities that are acquired or constructed pursuant to the Military Housing Privatization Initiative (10 USC 2871 et seq.) to support and house active duty military personnel and their families and Department of Defense civilian personnel shall be exempt from ad valorem taxation.
§ 27-31-31. Structures within central business district of municipality
The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for new structures or improvements to or renovations of existing structures located in the designated central business district of the municipality, for a period of not more than ten […]
§ 27-31-32. Exemption from certain ad valorem taxes for residential structures improved, renovated or converted in areas designated as blighted; procedure
The governing authorities of any municipality are authorized, in their discretion, to grant exemptions from ad valorem taxation, except ad valorem taxation for school district purposes, for improvements to or renovations of existing residential structures or existing structures converted for residential use that are located in the areas that are designated as blighted by the […]
§ 27-31-33. Certain leasehold interests belonging to the state or a political subdivision
All leasehold interests in any property, real or personal, belonging to the State of Mississippi, counties, districts, municipalities or any other political subdivision, which were created prior to July 1, 1984, pursuant to a lease agreement or contract and which had been allowed an ad valorem tax exemption, or treated as exempt from ad valorem […]
§ 27-31-34. Possessory and leasehold interests of lessees under certain lease contracts, leases or leaseholds
For purposes of this section, “state” means the State of Mississippi or any county, district, municipality or other political subdivision thereof. All lease contracts, leases or leaseholds in existence on or before April 16, 1993, (a) to which the state is a party, (b) which provide that the leased premises and all facilities and replacements […]