Mississippi Attorney General Opinions
Free plain-English summaries of attorney general opinions issued in Mississippi, with full citations and the original source on every page.
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Which Mississippi county does an out-of-state resident register a vehicle in if they keep it on land they own with a camper on it?
Under Mississippi law, a vehicle's domicile, not the owner's residence, determines where it must be registered and taxed. Whether a specific vehicle is domiciled in a Mississippi county is a factual q…
Can the Mississippi Department of Revenue or a county tax assessor set the 'true value' for property tax purposes higher than the property's appraised or market value?
AG Fitch's only definitive answer: under § 27-35-50(1), 'true value' includes but is not limited to market value, cash value, actual cash value, proper value, and value for ad valorem appraisal. It is…
When a church or religious organization buys property in Mississippi, when does the property tax exemption start, and can it be applied retroactively to the current tax year?
The exemption starts at the next lien-attachment date after the religious organization meets the statutory requirements, not retroactively to the current year. For real property, the lien attaches Jan…
When a Mississippi sixteenth-section land lessee fails to pay ad valorem taxes, the lease expires, and a new lessee takes over the same parcel, who owes the unpaid taxes and can the county simply forgive them?
The unpaid ad valorem taxes are a personal debt of the original lessee. A new lessee is not responsible for the prior lessee's taxes and can pay current taxes on the new lease even while the old taxes…
Does a Mississippi disabled veteran have to be unemployable to qualify for the full homestead exemption, or is VA documentation enough?
Section 27-33-67(2)(a) does not require the veteran to be unemployable in the civilian job market. The statute only requires documentation of service-connected total disability and an honorable discha…
Can a Mississippi city use general fund money to subsidize rising garbage collection costs instead of raising fees?
No. The city can adopt an ordinance exempting certain residents from a portion of garbage fees, but it cannot tap the general fund to cover rising waste disposal costs. A 2016 amendment to Section 19-…
When a Mississippi nonprofit historical society leases a city building for a museum, is that leasehold interest exempt from property tax?
No. While property owned by a historical society is exempt from ad valorem tax under § 27-31-1(d) when used exclusively and not for profit, that exemption does not extend to a leasehold interest the s…
If a Mississippi city missed the original deadline to grant an industrial replacement-equipment tax exemption, can it still grant a new application years later?
Yes, but only going forward. A Mississippi municipal authority can grant a new (subsequent) replacement-equipment tax exemption application even after the original June 1 filing deadline was missed. T…
Can a Mississippi county grant both manufacturing and free port warehouse tax exemptions to related entities?
Yes if the entities qualify. Section 27-31-101 (manufacturing exemption) and Section 27-31-53 (free port warehouse exemption) both permit county boards to grant discretionary ad valorem tax exemptions…
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Attorney general opinions in Mississippi are written by the Mississippi Attorney General's office in response to questions from state agencies, legislators, and prosecutors. They are not binding like court decisions, but courts and agencies treat them as persuasive guidance on how state law applies. Every opinion above has a plain-English question and short answer, plus a link to the full original text.