Miss. Code Ann. § 27-31-25
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MS Code › Title 27 › Chapter 31 › Section 31-25
Text
If a toll bridge shall have been constructed outside of a municipality and completed and exempted by the county, and a municipality shall extend its limits so as to take in territory including said toll bridge, the said bridge and the operating company shall be exempt from municipal taxes for a period for which it shall be exempt from county taxes.
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