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Miss. Code § 27-51-42.2 Exemption For Active Service Volunteer Fire Fighters
Library | Mississippi Statutes |
Edition | 2023 |
Currency | Current through the 2023 Regular Session |
Year | 2023 |
Citation | Miss. Code § 27-51-42.2 |
The board of supervisors of any county is authorized to grant an exemption from motor vehicle ad valorem taxes in the amount of One Hundred Dollars ($100.00) or the amount of ad valorem taxes due, whichever is the lesser amount, on one (1) motor vehicle owned by each resident of the county who is in active service as a volunteer fire fighter for any municipality, county or fire district in the state. To receive the tax exemption, such person must make application, under oath, with the county fire coordinator on a form prepared by the State Tax Commission, and present evidence that he or she is actively serving as a volunteer fire fighter and has continuously served in su...
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