{"data":{"id":"us-ms/miss.-code-ann.-59-9-35","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 59-9-35","heading":"Miss. Code Ann. § 59-9-35","body":"Any contract for the lease of any development for the manufacture of ships, vessels, shipyards, shipbuilding facilities, machinery and equipment, ship components, systems, parts, fuel and materials required or incidental to any of such purposes to be constructed out of the proceeds of bonds to be issued under the provisions of this chapter may be exempt from ad valorem taxation except state ad valorem taxation and school district ad valorem taxation. The time of such exemption shall not exceed a total of ten (10) years, which shall commence from the date of the contract. Any request for an exemption must be made in writing before the date of the contract.\n\nThe lessee shall be required, after the expiration of any exemption granted hereunder, to pay ad valorem taxes on the leasehold notwithstanding that title to such development is vested in the county and port authority.","path":["MS Code","Title 59"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T20:49:39Z","sha256":"31db56305740a3c898b8ab6589ddd22cdd8f1a4bb529ed81c8aa058055552048","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-59-9-33","next":"us-ms/miss.-code-ann.-59-9-37","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}