Mississippi § 17-21-7 - Exemption from county ad valorem taxes for certain central business district structures; application for exemption.
Full text of Mississippi Mississippi Code of 1972 Annotated § 17-21-7 — Exemption from county ad valorem taxes for certain central business district structures; application for exemption., with citation guidance and answers to common questions.
§ 17-21-7. Exemption from county ad valorem taxes for certain central business district structures; application for exemption.
The board of supervisors of any county wherein there is located a municipality described in Section 17-21-5 may, in its discretion, exempt from any or all county ad valorem taxes, excluding ad valorem taxes for school district purposes, for a period of not more than seven (7) years, any privately owned new structures and any new renovations of and improvements to existing structures where an exemption has been granted by the municipality in accordance with the provisions of Section 17-21-5. The exemption from county ad valorem taxes may be granted only upon written application to the board of supervisors of the county by any person, firm or corporation claiming the exemption. A copy of the order of the governing authority of the municipality granting an exemption from municipal ad valorem taxes shall be attached to the application as an exhibit thereto.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 17-21-7
What does Mississippi Code of 1972 Annotated § 17-21-7 cover?
Section 17-21-7 ("Exemption from county ad valorem taxes for certain central business district structures; application for exemption.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 17-21-7?
A common citation format is "Mississippi Code of 1972 Annotated § 17-21-7" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 17-21-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.