Mississippi Code
Miss. Code Ann. § 29-15-11 (2026)
Lessee of tidelands or submerged lands responsible for tax levy on leasehold interest
✓ current as of July 2026
Upon the proper authorized leasing of any state public trust tidelands, or submerged lands, the lessee shall be responsible for any county or municipal tax levy upon the leasehold interest.
Laws, 1989, ch. 495, § 7, eff. 3/31/1989.
Notes of Decisions
Cited in 2
cases, 2004–2006 · leading case: Bayview Land, Ltd. v. State Ex Rel. Clark, 950 So. 2d 966 (Miss. 2006).
Bayview Land, Ltd. v. State Ex Rel. Clark, 950 So. 2d 966 (Miss. 2006). “The Appellants reiterate and incorporate their earlier arguments to convince this Court otherwise.”
Bayview Land, Ltd. v. State of Mississippi (Miss. 2004). “§ 29-15-11 to find that the State and its political subdivisions have authority to assess and collect ad valorem taxes from persons or firms occupying land held by the State in the Public Tidelands Trust. The Appellants reiterate and incorporate their earlier arguments to…”
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