Mississippi § 27-35-331 - Public service corporations liable for ad valorem taxes on certain buildings and land.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-35-331 — Public service corporations liable for ad valorem taxes on certain buildings and land., with citation guidance and answers to common questions.
§ 27-35-331. Public service corporations liable for ad valorem taxes on certain buildings and land.
The public service corporations to which Sections 27-35-331 through 27-35-343 apply are persons, individuals, partnerships, corporations, associations or entities that own, control, manage or operate a business engaged in: The generation, manufacture, transmission or distribution of electricity to or for the public for compensation. The distribution or sale of natural or artificial gas to the public for compensation; provided, however, Sections 27-35-331 through 27-35-343 shall not apply to entities engaged in the interstate transmission of gas by pipeline. The transmission, conveyance or reception of any message over wire or by radio, or otherwise, of writing, signs, signals, pictures and sounds of all kinds by or for the public for compensation; provided, however, Sections 27-35-331 through 27-35-343 shall not apply to telephone companies whose properties are located in not more than six (6) counties as provided in Section 27-35-319, Mississippi Code of 1972.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-35-331
What does Mississippi Code of 1972 Annotated § 27-35-331 cover?
Section 27-35-331 ("Public service corporations liable for ad valorem taxes on certain buildings and land.") 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 § 27-35-331?
A common citation format is "Mississippi Code of 1972 Annotated § 27-35-331" (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 § 27-35-331 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.