Mississippi § 21-33-1 - Date of tax liability.
Full text of Mississippi Mississippi Code of 1972 Annotated § 21-33-1 — Date of tax liability., with citation guidance and answers to common questions.
§ 21-33-1. Date of tax liability.
All lands and other taxable property subject to assessment, held by any person within the municipality, or in added territory, on the first day of January, shall be assessed, and ad valorem taxes thereon levied and collected for the ensuing year, excepting motor vehicles as defined by the “Motor Vehicle Ad Valorem Tax Law of 1958,” Sections 27-51-1 through 27-51-49, Mississippi Code of 1972.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 21-33-1
What does Mississippi Code of 1972 Annotated § 21-33-1 cover?
Section 21-33-1 ("Date of tax liability.") 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 § 21-33-1?
A common citation format is "Mississippi Code of 1972 Annotated § 21-33-1" (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 § 21-33-1 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.