{"data":{"id":"us-ms/miss.-code-ann.-27-33-7","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-33-7","heading":"Miss. Code Ann. § 27-33-7","body":"The exemption granted shall apply to assessments made for the year 1974 and subsequent years. The right to the exemption shall be determined according to the facts existing on January 1, 1974, and on January 1 of each year thereafter, but shall not be effective in any year unless an application has been made therefor, and the exemption has been granted, or allowed, as hereinafter provided.","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":"4900ce0e30cb0a905f76f9d4549c001354f55a2af13b807acee1452826d9b218","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-33-67","next":"us-ms/miss.-code-ann.-27-33-75"},"notice":"GroundRules: Original legal text. Not legal advice."}