{"data":{"id":"us-ms/miss.-code-ann.-27-35-4","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-35-4","heading":"Miss. Code Ann. § 27-35-4","body":"(1) All Class I property, as defined in Section 112, Mississippi Constitution of 1890 , shall be assessed at the rate of ten percent (10%) of true value.\n\n(2) All Class II property and Class III property, as defined in Section 112, Mississippi Constitution of 1890 , shall be assessed at the rate of fifteen percent (15%) of true value.\n\n(3) All Class IV property and Class V property, as defined in Section 112, Mississippi Constitution of 1890 , shall be assessed at the rate of thirty percent (30%) of true value.","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":"c30157d072d782a95d12350e999d53fcc2db6b3200aa08e0099afac3c70e12c7","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-35-39","next":"us-ms/miss.-code-ann.-27-35-41"},"notice":"GroundRules: Original legal text. Not legal advice."}