{"data":{"id":"us-ms/miss.-code-ann.-27-33-79","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-33-79","heading":"Miss. Code Ann. § 27-33-79","body":"Notwithstanding the limitation imposed on reimbursement of tax losses in Section 27-33-77 , no taxing unit shall be reimbursed more than one hundred six percent (106%) or less than the amount of the reimbursement made to the same taxing unit, for the next preceding year, unless such reimbursement is reduced as a result of a reduction in approved homestead applicants; however, for the 1986 calendar year, no taxing unit shall be reimbursed less than the amount of the reimbursement made to the same taxing unit for the 1985 calendar year.","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":"a08135d6e8c009e6b50e65b9d14d6d2912afa362633589e850c0b6177e5555bc","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-33-77","next":"us-ms/miss.-code-ann.-27-33-9"},"notice":"GroundRules: Original legal text. Not legal advice."}