Mississippi Code
Miss. Code Ann. § 57-3-5 (2026)
Definitions
✓ current as of July 2026
Wherever used in this chapter, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, shall be given the following respective interpretations:
- (1) "Municipality" means any county, supervisors district, incorporated city, town or village in the State of Mississippi;
- (2) "Project" means land, buildings, improvements, fixtures, machinery, equipment and furnishings, and all real and personal properties deemed necessary in connection therewith, or any part or combination of parts of the foregoing, whether or not now in existence, which shall be suitable for use by any of the following or by any combination thereof:
- (a) Any industrial enterprise for the manufacturing, processing or assembling of any products of agriculture, mining or industry;
- (b) Any industrial enterprise for storing or warehousing products of agriculture, mining or industry;
- (c) Any industrial or commercial enterprise for distributing any products of agriculture, mining or industry;
- (d) Any enterprise for the purpose of research in connection with:
- (i) Any of the foregoing;
- (ii) The development of new products or processes; or
- (iii) The improvement of existing products or known processes;
- (e) Any industrial enterprise for national, regional or divisional offices or facilities in connection with the management, supervision or service of its manufacturing, processing, assembling, storing, warehousing, distribution or research operations, wherever located; but does not include facilities designed for the sale or distribution to the public of electricity, gas, water, telephone or other services commonly classified as public utilities;
- (f) Any enterprise allowed under Section 144(a) of the Internal Revenue Code of 1986;
- (g) Any conference center, or any final destination or resort hotel having a minimum of one hundred fifty (150) rooms, or any combination of the foregoing; or
- (h) Any theme park or movie industry production studio, or any combination thereof, which would employ a minimum of two hundred (200) net full-time employees.
- (3) "Governing body" means the board or body in which the legislative powers of the municipality are vested, and as to supervisors districts such board or body shall be the county board of supervisors, acting with the consent of the member from the district affected;
- (4) "Mortgage" means a mortgage, indenture of trust, deed of trust or any other instrument securing bonds.
Codes, 1942, § 8936-53; Laws, 1960, ch. 147, § 3; Laws, 1963, 1st Ex. Sess. ch. 27, § 1; Laws, 1976, ch. 419, § 1; Laws, 1980, ch. 433, § 2; Laws, 1986, ch. 390; Laws, 1990 Ex Sess, ch. 71, § 3, eff. 6/30/1990.
Notes of Decisions
Cited in 6
cases, 1984–2007 · leading case: Fuselier v. State, 702 So. 2d 388 (Miss. 1997).
Fuselier v. State, 702 So. 2d 388 (Miss. 1997). “§ 57-3-5 ("Conviction of felony or perjury shall not render the convict incompetent to testify, but the fact of conviction may be shown in evidence to affect his credibility.”
BD. OF SUP'RS, ETC. v. Hattiesburg Coca-Cola Bottling Co., 448 So. 2d 917 (Miss. 1984). “" As used in the legislation, § 57-3-5(2) defines "Project" to mean: ..”
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). “In exempting all lease agreements it clearly intended to exempt the industry who would operate the project under a lease agreement, and by exempting “all projects”, as defined in §§ 57-3-5(2), we think the legislature intended to provide that every interest in the real and…”
Glen S., Inc. v. Marshall Cnty., 967 So. 2d 1256 (Miss. Ct. App. 2007). “See Miss.Code Ann. § 57-3-5(2)(b) (Rev.2003).”
Reed Mfg., Inc. v. Itawamba Cnty. Bd. of Supervisors (Miss. 2002). “In exempting all lease agreements it clearly intended to exempt the industry who would operate the project under a lease agreement, and by exempting "all projects", as defined in §§ 57-3-5(2), we think the legislature intended to provide that every interest in the real and…”
Eric Fuselier v. State of MS (Miss. 1995). “§ 57-3-5 ("Conviction of felony or perjury shall not render the convict incompetent to testify, but the fact of conviction may be shown in evidence to affect his credibility.”
— Miss. Code Ann. § 57-3-5(2) — 3 cases
BD. OF SUP'RS, ETC. v. Hattiesburg Coca-Cola Bottling Co., 448 So. 2d 917 (Miss. 1984). “" As used in the legislation, § 57-3-5(2) defines "Project" to mean: ..”
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). “In exempting all lease agreements it clearly intended to exempt the industry who would operate the project under a lease agreement, and by exempting “all projects”, as defined in §§ 57-3-5(2), we think the legislature intended to provide that every interest in the real and…”
Reed Mfg., Inc. v. Itawamba Cnty. Bd. of Supervisors (Miss. 2002). “In exempting all lease agreements it clearly intended to exempt the industry who would operate the project under a lease agreement, and by exempting "all projects", as defined in §§ 57-3-5(2), we think the legislature intended to provide that every interest in the real and…”
— Miss. Code Ann. § 57-3-5(2)(b) — 1 case
Glen S., Inc. v. Marshall Cnty., 967 So. 2d 1256 (Miss. Ct. App. 2007). “See Miss.Code Ann. § 57-3-5(2)(b) (Rev.2003).”
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