Mississippi Code
Miss. Code Ann. § 27-41-5 (2026)
Provisions of chapter applicable to municipalities
✓ current as of July 2026
The provisions of this chapter shall apply to all municipalities in the State of Mississippi, including those operating under special charters, provided, however, that municipalities operating under special charters, wherein ad valorem taxes become delinquent on any date other than February 1, may continue to collect such taxes as heretofore, and provided, further, that such municipalities operating under special charter may by ordinance provide for the payment of municipal ad valorem taxes in installments as is provided in this chapter except that such municipality shall have the power to fix the dates of the payment of the installments other than those fixed by this chapter.
Codes, 1942, § 9893; Laws, 1934, ch. 188.
Notes of Decisions
Cited in 1
case, 2014–2014 · leading case: Booneville Collision Repair, Inc. v. City of Booneville, Mississippi, 152 So. 3d 265 (Miss. 2014).
Booneville Collision Repair, Inc. v. City of Booneville, Mississippi, 152 So. 3d 265 (Miss. 2014). “” Miss. Code Ann. § 27-41-5 (Rev. 2010). And Section 21-33-53, which prescribes the duties of the municipal tax collector, states that “[t]he 8 tax collector shall collect municipal taxes during the time and in the same manner and under the same penalties as the state and county…”
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