Mississippi § 27-51-35 - Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission.
Full text of Mississippi Mississippi Code of 1972 Annotated § 27-51-35 — Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission., with citation guidance and answers to common questions.
§ 27-51-35. Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission.
Any municipality in the state electing not to adopt the motor vehicle assessment schedule for the assessment and collection of its ad valorem taxes on motor vehicles, provided for by Section 27-51-19, shall order its tax assessor to prepare and file with the municipal board of such municipality an assessment schedule for such purposes, excepting motor vehicles owned by public utilities and railroads, which, under the authority of Section 27-35-301, Mississippi Code of 1972, are assessed by the state tax commission. The said order shall be made of minute record and a certified copy shall be furnished the municipal tax assessor. In preparing the assessment schedule, the municipal tax assessor shall comply in general with the provisions of Section 27-51-19, excepting that he shall equalize the assessed value of motor vehicle with the assessed value of other property located within his jurisdiction rather than with the assessed value of property throughout the state.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 27-51-35
What does Mississippi Code of 1972 Annotated § 27-51-35 cover?
Section 27-51-35 ("Preparation of assessment schedule where municipality elects not to adopt schedule prepared by state tax commission.") 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 § 27-51-35?
A common citation format is "Mississippi Code of 1972 Annotated § 27-51-35" (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 § 27-51-35 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.