35 Miss. Code. R. 6-01-04-100
Pursuant to the provisions of Miss. Code Ann. Section 27-31-101, et seq., the county board of supervisors and municipal authorities are authorized to grant exemptions from ad valorem taxation under certain circumstances. The decision as to whether a particular taxpayer satisfies the statutory conditions for said exemption should be first made by the local authorities and then reviewed by the Tax Commission.
Notes
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