{"data":{"id":"us-ms/miss.-code-ann.-27-31-36","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-31-36","heading":"Miss. Code Ann. § 27-31-36","body":"All railroad properties and facilities in this state owned by a limited liability company or other entity that is wholly owned by a railroad authority created under Section 19-29-1 et seq. , shall be exempt from ad valorem taxation to the same extent as property belonging to such a railroad authority. For the purposes of this section, the term “railroad properties and facilities” means and has the same definition as that term has in Section 19-29-5 .","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"c979eb6515c037425897e82ec69a5052f1cd52e7f9e35fb72c938595fe1e9144","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-31-35","next":"us-ms/miss.-code-ann.-27-31-37"},"notice":"GroundRules: Original legal text. Not legal advice."}