{"data":{"id":"us-ms/miss.-code-ann.-27-35-319","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-35-319","heading":"Miss. Code Ann. § 27-35-319","body":"Notwithstanding the provisions of Sections 27-35-31 , 27-35-309 , 27-35-317 and 27-35-323 , when all the property of a telephone company is located in not more than six (6) counties, it shall be assessed and taxed as that of a person; and the laws, providing for the assessment and collection of taxes on the property of persons, shall apply to the assessment and collection of taxes on the property of such companies. All shares or certificates of stock issued by any such corporation or company shall be exempt from taxation and shall not be returned for assessment. Its land and tangible personal property shall be assessed and taxed where situated on the first day of January of the 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":"228dff577bd2375f1787a46a623ebb43834523d5ab71e800fe3a9ffc3f7c5e03","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-35-315","next":"us-ms/miss.-code-ann.-27-35-321"},"notice":"GroundRules: Original legal text. Not legal advice."}