Mississippi Code
Miss. Code Ann. § 21-33-79 (2026)
Refund of erroneously paid taxes
✓ current as of July 2026
The tax collectors of all municipalities are hereby authorized to refund erroneously-paid privilege or ad valorem taxes paid such municipalities. An applicant for such refunds shall submit application to the tax collector of any such municipality, and if such claim be found by the tax collector to be due, and is allowed, then the tax collector of said municipality shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.
Codes, 1930, § 2591; 1942, § 3742-41; Laws, 1926, ch. 273; Laws, 1936, ch. 278; Laws, 1950, ch. 492, § 41; Laws, 1985, ch. 425, § 1, eff. 3/26/1985.
Notes of Decisions
Cited in 3
cases, 1988–2003 · leading case: Fiddle, Inc. v. Shannon, 834 So. 2d 39 (Miss. 2003).
Fiddle, Inc. v. Shannon, 834 So. 2d 39 (Miss. 2003). “" Fiddle relies on the following Miss.Code Ann. §§ 21-33-79 & 27-73-7 to support its contention.”
Morco Indus., Inc. v. City of Long Beach, 530 So. 2d 141 (Miss. 1988). “" It is therefore apparent that such collection of taxes by a municipality must be subject to the statute [ Miss. Code Ann. § 21-33-79 (Supp. 1987)] providing for refund of taxes erroneously collected.”
Fiddle, Inc. v. Stanley A. Shannon (Miss. 2001). “" Fiddle relies on the following Miss. Code Ann. §§ 21-33-79 & 27-73-7 to support its contention.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.