Mississippi Code
Miss. Code Ann. § 27-35-12 (2026)
Banks; personal property of banks taxed
✓ current as of July 2026
The personal property of a bank or banking association shall be assessed and shall be liable for county, district and municipal ad valorem taxes, and every bank shall pay such ad valorem taxes at the time and in the manner provided by law.
Laws, 1978, ch. 410, § 6, eff. 1/1/1979.