Public trust tidelands.

Miss. Code Ann. § 27-31-39

in effect

All Public Trust Tidelands belonging to the State of Mississippi or any of its political subdivisions shall be exempt from ad valorem taxation.

Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.27.htmlFetched: 6/9/2026