{"data":{"id":"us-ms/miss.-code-ann.-37-115-3","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 37-115-3","heading":"Miss. Code Ann. § 37-115-3","body":"The lands and property of the University of Mississippi shall not be subject to state, county or municipal taxation. The buildings and improvements that are or may be erected on any land belonging to the university that has been or may be leased to private persons for the purpose of affording cheap board to the students attending the institution, shall not be subject to taxation.","path":["MS Code","Title 37"],"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":"2c1fef7f8ca362533d6b8c488f0ba85c2f34d0b46d428c580f775c04166edf7f","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-37-115-29","next":"us-ms/miss.-code-ann.-37-115-31"},"notice":"GroundRules: Original legal text. Not legal advice."}