27-25-307 - Ad valorem exemptions.
§ 27-25-307. Ad valorem exemptions.
All salt under the ground or salt produced or processed on producing properties and owned by the producer and all leases in production, including mineral rights in producing properties, shall be exempt from all ad valorem taxes now levied or hereafter levied by the State of Mississippi, or any county, or any other taxing district within this state.
Sources: Codes, 1942, § 9405-04; Laws, 1962, ch. 594, § 4, eff from and after June 1, 1962.