{"data":{"id":"us-ms/miss.-code-ann.-27-35-335","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-35-335","heading":"Miss. Code Ann. § 27-35-335","body":"Sections 27-35-331 through 27-35-343 do not apply to properties owned by such public service corporations utilized in the furnishing of the utility service in which such public service corporations are engaged. This exclusion includes, but is not restricted to, the following: electric generating plants and related facilities; electric transmission and distribution facilities; electric substations; telephone exchanges; communication facilities by means of which communication service is effected; communication relay facilities; gas mains, pumping stations; metering facilities; compression stations; all facilities and equipment by means of which gas is received from the supplier and delivered to the consumer. It is the intent of Sections 27-35-331 through 27-35-343 to vest in county tax assessors the jurisdiction to assess only those types and kinds of properties enumerated in Section 27-35-333 , and no other.","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":"966b262171a1dfb2e25d77d27ada2d03219dab7796561b46b4773de5960654e8","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-35-333","next":"us-ms/miss.-code-ann.-27-35-337"},"notice":"GroundRules: Original legal text. Not legal advice."}