Chapter 19. TAXATION

§ 19-1. Taxable property.

Latest version.

The taxable property subject to assessment shall be that owned, possessed by or in charge of the taxpayer on the first day of January of the year in which such assessment is made.

(Code 1962, § 20-12)

State law reference

Similar provision, Miss. Code 1972, § 21-33-1.

                    
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