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Mississippi Code

Miss. Code Ann. § 27-35-49 (2024)

Assessment of lands; appraisal according to true value

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It shall be the duty of the tax assessor to assess all the lands in his county and he shall require the owner, agent, or person having possession, or charge, of any lands, to render a list of all lands owned, or in charge, or in possession, of such owner, agent or person, and land shall be appraised according to its true value and assessed in proportion thereto, taking into consideration the improvements thereon.

Every person owning or being in possession, or in charge, of any land shall deliver to the tax assessor on demand, and in any event, not later than April first in each year, a list of all lands owned by, or in possession, or in charge, made out on the tax lists prescribed; and showing the total number of acres (except the land be platted by blocks and lots), the total number of acres of cultivatable lands and the value thereof, and the number of acres of uncultivatable land and the value thereof and the number of acres devoted to agricultural purposes as of January 1 of each year; and buildings or improvements subject to taxation on any lands returned for assessment. If the lands be surveyed and platted, it shall be returned so as to clearly identify it by the recorded plat thereof, and the list rendered shall disclose the value of each lot and the value of any buildings, structures, or improvements thereon. Any person required by this section to render a list of any lands shall show in what road district, school district, levee district, municipality, or other taxing district, the same is located. If any person shall deliver or disclose to an assessor, or deputy assessor, a list, statement or return in regard to his land which, in the opinion of the assessor, or deputy assessor, is false or fraudulent, or contains any understatement or undervaluation, or fails to show the proper classification of lands, or fails to show buildings and improvements, or other elements of value, the assessor shall make an assessment of the land with the proper classification thereof including the omitted things, at a valuation equal to the value at which like lands similarly situated are assessed. Lands not given in by any person shall be assessed in the same manner by the assessor at a valuation equal to the assessment of other like lands similarly situated and all buildings and improvements, or other elements of value shall in all cases be separately valued and assessed.

Codes, Hutchinson's 1848, ch. 8, art 17 (13); 1857, ch. 3, art 18; 1871, § 1675; 1880, § 489; 1892, § 3772; 1906, § 4281; Hemingway's 1917, § 6915; 1930, § 3145; 1942, § 9769; Laws, 1928, Ex ch. 58; Laws, 1950, ch. 298, § 2; Laws, 1980, ch. 505, § 8; Laws, 1998, ch. 454, § 1, eff. 7/1/1998.

Notes of Decisions
Cited in 10 cases, 1983–1999 · leading case: Hearn v. Autumn Woods Off. Park Prop. Owners Ass'n, 757 So. 2d 155 (Miss. 1999).
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Hearn v. Autumn Woods Off. Park Prop. Owners Ass'n, 757 So. 2d 155 (Miss. 1999). · cites it 5× “Autumn Woods suggests that Miss. Code Ann. § 27-35-49 is the more applicable statute to determine whether the easement was assessed in the value of Lot 7.”
Morley v. Jackson Redevelopment Auth., 632 So. 2d 1284 (Miss. 1994). · cites it 2× “Miss. Code Ann. § 27-35-49 (Supp. 1991). The majority of states do not allow the use of property tax assessments to be injected at eminent domain proceedings for any purpose.”
Washington Cnty. Bd. of Supervisors v. Greenville Mill, 437 So. 2d 401 (Miss. 1983). “§ 27-35-15 (1972) on personal property; Miss.Code Ann. § 27-35-49 (1972) on lands.”
Enter. Prods. Co. v. Bd. of Supervisors, 729 So. 2d 790 (Miss. 1998). · cites it 2× “However, in 1993, the Mississippi Attorney General issued an opinion stating that the caverns were taxable as permanent improvements to real estate within the meaning of Miss.Code Ann. § 27-35-49 (1995). 1 The opinion also stated that the caverns were subject to back assessment…”
Madison Cnty. v. Lenoir, 695 So. 2d 596 (Miss. 1997). “Miss Code Ann. § 27-35-49 provides that: It shall be the duty of the tax assessor to assess all the lands in his county and he shall require the owner, agent, or person having possession, or charge of any lands, to render a list of all lands owned, or in charge, or in…”
H. Power Hearn v. Autumn Woods Off. Park Prop. Owners, No. 1998-CA-01942-SCT (Miss. Nov. 30, 1998). · cites it 5× “Hearn argues that after the single assessment of lot 7 pursuant to Miss. Code Ann. § 27-35-49 (Supp. 1999) was completed, that assessment covered all interests in the lot.”
Merritt v. Magnolia Fed. Bank for Sav., 573 So. 2d 746 (Miss. 1990). “§ 21-33-15, § 21-33-59, § 27-35-61 (1972); Miss.Code Ann. § 27-35-49 — 27-35-53 (Supp.”
Madison Cnty. v. Martha K. Lenoir, No. 96-CA-00184-SCT (Miss. Jan. 16, 1996). “Miss Code Ann. § 27-35-49 provides that: It shall be the duty of the tax assessor to assess all the lands in his county and he shall require the owner, agent, or person having possession, or charge of any lands, to render a list of all lands owned, or in charge, or in…”
Enter. Pdcts Co v. Forrest Cnty Bd of Suprvs, No. 95-CT-00792-SCT (Miss. July 15, 1995). “" Miss. Code Ann. § 27-35-49 (1972). Pursuant to this opinion, the assessor separately valued the caverns and added that valuation to the land value in arriving at a total assessment of Enterprise's lands.”
Enter. Pdcts Co v. Forrest Cnty Bd of Suprvs, No. 95-CT-00792-SCT (Miss. July 15, 1995). “The tax assessor and the supervisors believed the improvements were to be treated by them as "gas wells" which are not taxable, and accordingly, did not value them or include them in the appraised or assessed value of the property.”
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