# Miss. Code Ann. § 27-31-5: Miss. Code Ann. § 27-31-5

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-5

## Section

- **Citation:** Miss. Code Ann. § 27-31-5
- **Heading:** Miss. Code Ann. § 27-31-5
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 31 / Section 31-5

## Text

All real and personal property, excepting motor vehicles, owned by incorporated or unincorporated little theatres which promote the dramatic arts and are created as or for a literary institution, a civic improvement society, or for fraternal and benevolent purposes, shall be and the same is hereby exempt from ad valorem taxation, both state, county and municipal; provided, however, that this section shall not apply to such little theatre organizations which are operated as profit-making institutions or organizations.

## Nearby sections

- [Miss. Code Ann. § 27-31-2 Miss. Code Ann. § 27-31-2](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-2.md)
- [Miss. Code Ann. § 27-31-5 Miss. Code Ann. § 27-31-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-5.md)
- [Miss. Code Ann. § 27-31-11 Miss. Code Ann. § 27-31-11](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-11.md)
- [Miss. Code Ann. § 27-31-13 Miss. Code Ann. § 27-31-13](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-13.md)
- [Miss. Code Ann. § 27-31-19 Miss. Code Ann. § 27-31-19](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-19.md)
- [Miss. Code Ann. § 27-31-21 Miss. Code Ann. § 27-31-21](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-21.md)
- [Miss. Code Ann. § 27-31-23 Miss. Code Ann. § 27-31-23](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-23.md)
- [Miss. Code Ann. § 27-31-25 Miss. Code Ann. § 27-31-25](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-25.md)
- [Miss. Code Ann. § 27-31-27 Miss. Code Ann. § 27-31-27](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-27.md)
- [Miss. Code Ann. § 27-31-29 Miss. Code Ann. § 27-31-29](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-29.md)
- [Miss. Code Ann. § 27-31-30 Miss. Code Ann. § 27-31-30](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-30.md)
- [Miss. Code Ann. § 27-31-32 Miss. Code Ann. § 27-31-32](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-32.md)
- [Miss. Code Ann. § 27-31-33 Miss. Code Ann. § 27-31-33](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-33.md)
- [Miss. Code Ann. § 27-31-34 Miss. Code Ann. § 27-31-34](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-34.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C31_S31-5. Check the current official text before relying on it. Not legal advice.