Mississippi Code

Miss. Code Ann. § 27-35-155 (2026)

Assessment of persons and property having escaped taxation

✓ current as of July 2026

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When the assessor shall discover any persons or property that have escaped taxation in any former year or years, or shall discover that any person or property is escaping taxation for the current year, after the final approval of the assessment roll, as provided by Section 27-35-127, Mississippi Code of 1972, by reason of not being assessed, he shall make the proper assessment by way of an additional assessment for such year or years, distinctly specifying the property, its location, its value, the name of the owner, if known, and the year or years it has escaped assessment and taxation, separately assessing the person or property for the current year. When such assessments are completed, he shall file the same, under his affidavit, with the clerk of the board of supervisors; and shall at the same time notify the board of supervisors, in writing, of the assessment. The power of the assessor to assess property that has escaped taxation by way of additional assessments for a former year or years shall expire at the end of the seven (7) years from the date when his right so to do first accrued.

No leasehold interest in any property, real or personal, belonging to the State of Mississippi, counties, districts, municipalities or any political subdivisions, shall be subjected to ad valorem taxation for any past year on the basis of it having been omitted from the ad valorem tax rolls.

Codes, 1880, § 486; 1892, § 3768; 1906, § 4277; Hemingway's 1917, § 6911; 1930, § 3197; 1942, § 9821; Laws, 1932, ch. 181; Laws, 1946, ch. 336, § 1; Laws, 1954, ch. 379; Laws, 1984, ch. 456, § 3, eff. 5/9/1984.

Brought forward without change by Laws, 2018, ch. 441, SB 2578,§ 2, eff. 4/12/2018.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1995–2023 · leading case: In re Assessment of Ad Valorem Taxes on Leasehold Interest Held by Reed Mfg., Inc. ex rel. Itawamba Cnty. Bd. of Supervisors, 854 So. 2d 1066 (Miss. 2003).

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In re Assessment of Ad Valorem Taxes on Leasehold Interest Held by Reed Mfg., Inc. ex rel. Itawamba Cnty. Bd. of Supervisors, 854 So. 2d 1066 (Miss. 2003). · cites it 2× “Miss.Code Ann. § 27-35-155 reads in pertinent part: The power of the assessor to assess property that has escaped taxation by way of additional assessments for a former year or years shall expire at the end of the seven (7) years from the date when his right so to do first…”

Enter. Prods. Co. v. Bd. of Supervisors, 729 So. 2d 790 (Miss. 1998). · cites it 4× “This appeal originated from the Circuit Court of Forrest County, which heard the matter on an appeal by Enterprise Products Company, hereinafter Enterprise, from a decision of the Board of Supervisors of Forrest County to back assess certain property that it had determined had…”

Enter. Pdcts Co v. Forrest Cnty Bd of Suprvs (Miss. 1995). · cites it 4× “This appeal originated from the Circuit Court of Forrest County, which heard the matter on an appeal by Enterprise Products Company, hereinafter Enterprise, from a decision of the Board of Supervisors of Forrest County to back assess certain property that it had determined had…”

Reed Mfg., Inc. v. Itawamba Cnty. Bd. of Supervisors (Miss. 2002). · cites it 2× “Miss. Code Ann. § 27-35-155 reads in pertinent part: The power of the assessor to assess property that has escaped taxation by way of additional assessments for a former year or years shall expire at the end of the seven (7) years from the date when his right so to do first…”

Charles E. Stokes, In the Off. Capacity of Tax Assessor of Hinds Cnty., Mississippi; & Hinds Cnty., Mississippi v. Jackson Sales & Storage Co. (Miss. 2023). “Miss. Code Ann. § 27-35-155 (Rev. 2017). ¶46.”

Enter. Pdcts Co v. Forrest Cnty Bd of Suprvs (Miss. 1995). “" Miss. Code Ann. § 27-35-155 (1972). I. Facts Enterprise owns certain real property in Forrest County that contains large underground storage areas for liquid natural gas.”

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