Mississippi § 49-19-115 - Forest acreage tax. [Repealed effective June 30, 2020].
Full text of Mississippi Mississippi Code of 1972 Annotated § 49-19-115 — Forest acreage tax. [Repealed effective June 30, 2020]., with citation guidance and answers to common questions.
§ 49-19-115. Forest acreage tax. [Repealed effective June 30, 2020].
The board of supervisors of all counties are hereby directed to levy a special tax to be known as “the forest acreage tax.” Such tax shall be Two Cents (2¢) per acre on all timbered and uncultivatable lands in the county in order to receive the financial and supervisory cooperation of the State Forestry Commission in carrying out organized forest fire control and other provisions of Sections 49-19-111 through 49-19-117. In addition to the tax levied under subsection (1) of this section, the board of supervisors of all counties are hereby directed to levy an additional forest acreage tax on all timbered and uncultivatable lands in the county beginning October 1, 1989, and continuing for three (3) succeeding years in the following amounts: Click to view Upon completion of the third year, the total acreage tax shall remain at the Nine Cents (9¢) per acre per year. Uncultivatable lands shall not include bogs, unreclaimed strip mine areas, coastal beach sands, tidal and freshwater marshes, beaver ponds and flood or flowage easements. Those homeowners described in Section 27-33-67(2), who qualify for the exemptions allowed in Article 1, Chapter 33, Title 27, Mississippi Code of 1972, shall be exempt from any forest acreage tax levied pursuant to this section. The provisions of this section and the tax levy required herein shall not be applicable to any counties which were not levying such forest acreage tax on January 1, 1989. This section shall be repealed on June 30, 2020. Total Acreage Increase Tax Fiscal year ending September 30, 1990 3¢ per acre 5¢ per acre Fiscal year ending September 30, 1991 2¢ per acre 7¢ per acre Fiscal year ending September 30, 1992 2¢ per acre 9¢ per acre
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 49-19-115
What does Mississippi Code of 1972 Annotated § 49-19-115 cover?
Section 49-19-115 ("Forest acreage tax. [Repealed effective June 30, 2020].") 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 § 49-19-115?
A common citation format is "Mississippi Code of 1972 Annotated § 49-19-115" (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 § 49-19-115 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.