IN GENERAL

Jackson Code of Ordinances ch. 114, art. I

in effect

Jackson Code of Ordinances § 114-1 Director of revenues and assessments to comply with state law on assessments and collections.

Sec. 114-1. - Director of revenues and assessments to comply with state law on assessments and collections. In the assessment and collection of all municipal taxes, the director of revenues and assessments shall follow the state statutes with regard to assessments and collections unless there is a different procedure set forth by this Code or other city ordinance. (Code 1971, § 17-1)

Jackson Code of Ordinances § 114-2 Redemption after tax sales—Preparation of list of sales redeemed.

Sec. 114-2. - Redemption after tax sales—Preparation of list of sales redeemed. As soon after the first day of each month as possible, the director of revenues and assessments shall prepare a list of tax sales redeemed during the previous month, and shall verify his record against the tax sale record in the office of the city clerk. This list shall be prepared in triplicate, with one copy going to the comptroller as his authority for issuing warrants, one copy going to the city clerk to be attached to the warrant when issued and ready for delivery, and the third copy to be retained by the director of revenues and assessments as a part of his permanent record. (Code 1971, § 17-2)

Jackson Code of Ordinances § 114-3 Same—Entry on claims docket by city clerk.

Sec. 114-3. - Same—Entry on claims docket by city clerk. An entry shall be made by the city clerk on the claims docket for the total amount due each purchaser on tax sales redeemed during the preceding month. (Code 1971, § 17-3)

Jackson Code of Ordinances § 114-4 Municipal ad valorem tax exemption for commercial structures rehabilitated as housing structures.

Sec. 114-4. - Municipal ad valorem tax exemption for commercial structures rehabilitated as housing structures. (a) Exemption from municipal ad valorem taxes, excluding ad valorem taxes for school purposes, shall be allowed, as hereinafter provided, for any non-residential structure comprising no less than 5,000 square feet, which is in excess of 25 years of age and was used for commercial or institutional purposes but has undergone substantial rehabilitation, renovation or replacement for residential usage. (b) The exemption may be in an amount equal to the increase in the assessed value of the property resulting from the rehabilitation, renovation or replacement of the structure as determined by the tax assessor and shall commence upon January 1 of the year following completion of the rehabilitation, renovation or replacement. Said exemption shall last for a period of time not to exceed ten years, it being in the discretion of the city council to grant an exemption for a shorter period of time. (c) The property owner seeking the exemption provided for in this section shall file an application in triplicate with the city clerk by June 1 of the year immediately following the year in which the date of said rehabilitation, renovation or replacement occurs and shall pay an application fee of $50.00. (d) No property shall be eligible for the exemption unless the appropriate building permit has been acquired and the tax assessor has verified that the rehabilitation, renovation or replacement indicated on the application has been completed. (e) Municipal ad valorem tax exemptions granted under this section shall be for the purpose of promoting the economic, cultural or educational advancement of the municipality and publication of the city's notice of intent to grant an exemption shall be made at least ten days prior to the actual granting of an exemption. (f) This section is enacted pursuant to authority provided in MCA 1972, § 27-31-50, as amended. (Ord. No. 2002-1(2), §§ 1—6, 1-22-02)

Jackson Code of Ordinances § 114-5 Municipal ad valorem tax exemption for multi-family residential structures rehabilitated to eliminate substandard housing conditions.

Sec. 114-5. - Municipal ad valorem tax exemption for multi-family residential structures rehabilitated to eliminate substandard housing conditions. Partial exemption from municipal ad valorem taxes, excluding ad valorem taxes for school purposes, shall be allowed, as hereinafter provided, for any multi-family residential structure comprising no less than 25 units, which is in excess of 25 years of age and has undergone substantial rehabilitation, renovations or replacement in an effort to eliminate substandard housing conditions. Any replacement structure shall not exceed the total square footage of the replaced structures by more than 30 percent. The partial exemption may be in an amount equal to the increase in the assessed value of the property resulting from the rehabilitation, renovation or replacement of the structure as determined by the tax assessor and shall commence upon January 1 of the year following completion of the rehabilitation, renovation or replacement. Said partial exemption shall last for a period of time not to exceed ten years, it being in the discretion of the city council to grant an exemption for a shorter period of time. The property owner seeking the partial exemption provided for in this section shall file an application in triplicate with the city clerk by June 1 of the year immediately following the year in which the date of said rehabilitation, renovation or replacement occurs and shall pay an application fee of $50.00. No property shall be eligible for the partial exemption unless the appropriate building permit has been acquired and the tax assessor has verified that the rehabilitation, renovation or replacement indicated on the application has been completed. Municipal ad valorem tax exemptions granted under this section shall be for the purpose of promoting the economic, cultural or educational advancement of the municipality and publication of the city's notice of intent to grant an exemption shall be made at least ten days prior to the actual granting of an exemption. (Ord. No. 2003-49(2), §§ 1—5, 11-25-03)

Source: City of Jackson, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/jackson/codes/code_of_ordinances?nodeId=COOR_CH114TA_ARTIINGEFetched: 11/1/2026