Miss. Code Ann. § 27-1-21

This is the official text of Miss. Code Ann. § 27-1-21, part of Mississippi’s Code Ann — part of the compiled statutory law of Mississippi, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

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Miss. Code Ann. § 27-1-21

Official statutory text

The assessor shall have the right and power and it shall be his duty to inquire into the purchase price paid for any property, real or personal, and to ascertain and acquaint himself with any sales or transfers of property of like description or value made or effected in the vicinity, within the year or years next preceding the listing for assessment then being made; and the price paid for property at such sales or transfers shall be considered by the assessor in determining the value of property to be listed for assessment.

Status: in_force

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.