{"data":{"id":"us-ms/miss.-code-ann.-27-31-5","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-31-5","heading":"Miss. Code Ann. § 27-31-5","body":"All real and personal property, excepting motor vehicles, owned by incorporated or unincorporated little theatres which promote the dramatic arts and are created as or for a literary institution, a civic improvement society, or for fraternal and benevolent purposes, shall be and the same is hereby exempt from ad valorem taxation, both state, county and municipal; provided, however, that this section shall not apply to such little theatre organizations which are operated as profit-making institutions or organizations.","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":"e2249dc01184caa3c9aeb579d8f58fbfe2c40028fc7f966f151d9e7e894f158a","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-31-49","next":"us-ms/miss.-code-ann.-27-31-50"},"notice":"GroundRules: Original legal text. Not legal advice."}