Miss. Code Ann. » Miss. Code Ann. / Title 27 / Chapter 41
Mississippi Code

Miss. Code Ann. § 27-41-1 (2026)

Taxes; when due, payable and collectible

✓ current as of July 2026
Find cases: SyfertCases citing this section JustiaMiss. Code CornellLII Search CasesGoogle Scholar

Except as may otherwise be provided in Section 27-41-2, all state, county, school, road, levee and other taxing districts and municipal ad valorem taxes, except ad valorem taxes levied for county or district or municipal bonds and other evidences of indebtedness for money borrowed, and interest thereon, heretofore or hereafter assessed or levied shall be due, payable and collectible by the tax collector and shall be paid on or before the first day of February next succeeding the date of the assessment and levying of such taxes. All taxes levied for county and district and municipal bonds and interest thereon, or betterment or improvement assessments, shall be paid by each person assessed therewith on or before the first day of February next succeeding the date of the assessment and levying of the same, at the time of payment of the state and county ad valorem taxes, except as otherwise hereinafter provided in this chapter. The tax collector shall begin to accept payment for such ad valorem taxes or assessments not later than December 26 of the year prior to the year in which such taxes are required to be paid.

Any county may, by an order spread upon the minutes of the board of supervisors, allow the acceptance of partial payments for ad valorem taxes. Any municipality wherein municipal taxes are not collected by the county may, by an order spread upon the minutes of the governing authority of said municipality, allow the acceptance of partial payments for ad valorem taxes. If said partial payments are allowed by the county or municipality, said partial payments shall be made as follows:

Codes, 1942, § 9891; Laws, 1934, ch. 188; Laws, 1958, ch. 549, § 9; Laws, 1993, ch. 385, § 1; Laws, 1993, ch. 540, § 5; Laws, 1995, ch. 468, § 2, eff. 1/1/1996.

Notes of Decisions
Cited in 3 cases, 2000–2011 · leading case: Harrison Cnty. Bd. of Supr's v. Carlo Corp., 833 So. 2d 582 (Miss. 2002).
Sort: Relevance Newest Treatment
Harrison Cnty. Bd. of Supr's v. Carlo Corp., 833 So. 2d 582 (Miss. 2002). · cites it 2× “The facts of the case sub judice show that Carlo did not pay its 1997 ad valorem taxes by February 1, 1998, as required by Miss Code Ann. § 27-41-1. On October 13, 1998, Woodfield sent a notice to Carlo stating that the personal property tax was delinquent and requested…”
Teeuwissen v. JP Morgan Chase Bank, N.A., 902 F. Supp. 2d 826 (S.D. Miss. 2011). “” Yet even if, as plaintiffs seem to suggest, Chase’s right to require escrow of property taxes was conditioned on plaintiffs’ failure to timely pay their property taxes, it is manifest from the allegations of their complaint that the Teeuwissens did not timely pay their 2008…”
Harrison Cnty. Bd. of Supervisors v. Carlo Corp., Inc. (Miss. 2000). · cites it 2× “The facts of the case sub judice show that Carlo did not pay its 1997 ad valorem taxes by February 1, 1998, as required by Miss Code Ann. § 27-41-1. On October 13, 1998, Woodfield sent a notice to Carlo stating that the personal property tax was delinquent and requested…”
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.