Mississippi § 21-33-91 - Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district.
Full text of Mississippi Mississippi Code of 1972 Annotated § 21-33-91 — Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district., with citation guidance and answers to common questions.
§ 21-33-91. Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district.
The governing authorities of any municipality having a population of more than one hundred thousand (100,000) according to the most recent federal census and in which the qualified electors have approved at a special election participation in redevelopment projects in its central business district pursuant to Sections 43-35-201 through 43-35-235 may, in their discretion, exempt from all municipal ad valorem taxes, for a period of not more than seven (7) years from and after January 1, 1974, any privately owned new structures and any new renovations of and improvements to existing structures lying within a slum or blighted area within the central business district, as determined by the municipality, but only if such structures shall have been constructed, renovated or improved pursuant with the requirements of the approved project of the municipality for redevelopment of slum or blighted areas within its central business district. Such exemption shall be granted upon written application only after the finding by the governing authorities of a municipality that the construction, renovation or improvement of said property is for the purpose of promoting business and commerce in the central business district.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 21-33-91
What does Mississippi Code of 1972 Annotated § 21-33-91 cover?
Section 21-33-91 ("Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district.") 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 § 21-33-91?
A common citation format is "Mississippi Code of 1972 Annotated § 21-33-91" (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 § 21-33-91 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.