35 Miss. Code. R. 6-03-06-101.02 - Separately assessed

All such identified property on which homestead exemption is claimed must be separately assessed on the land roll. No property may be eligible for exemption unless it contains a value for land and a value for the dwelling. The land and dwelling must be separately assessed on the land roll or no exemption may be allowed. A special provision is made if a dwelling has been destroyed. The property can continue to be eligible for homestead for one (1) year after the date of destruction.

Notes

35 Miss. Code. R. 6-03-06-101.02