# Miss. Code Ann. § 27-35-5: Miss. Code Ann. § 27-35-5

> Mississippi · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-5

## Section

- **Citation:** Miss. Code Ann. § 27-35-5
- **Heading:** Miss. Code Ann. § 27-35-5
- **Jurisdiction:** Mississippi
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MS Code / Title 27 / Chapter 35 / Section 35-5

## Text

Every lawful tax including all increases, penalties and interest which may be or become owing or assessed, levied or imposed by the state or by a county, municipality or levee board, whether ad valorem (including all school district taxes), privilege, excise, income or inheritance, is a debt due by the person or corporation owning the property or carrying on the business or profession upon which the tax is levied or imposed, whether properly assessed or not, or by the person liable for the income, inheritance or excise tax, and may be recovered by action by any officer authorized to sue for or collect same. Said increases, interest and penalties shall be recoverable as a part of the tax with respect to which they are imposed. The recovery of a personal judgment for taxes on land or personal property against the owner shall not extinguish the tax lien. In all actions for the recovery of ad valorem taxes the assessment roll shall be only prima facie correct.

## Nearby sections

- [Miss. Code Ann. § 27-35-4 Miss. Code Ann. § 27-35-4](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-4.md)
- [Miss. Code Ann. § 27-35-5 Miss. Code Ann. § 27-35-5](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-5.md)
- [Miss. Code Ann. § 27-35-7 Miss. Code Ann. § 27-35-7](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-7.md)
- [Miss. Code Ann. § 27-35-15 Miss. Code Ann. § 27-35-15](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-15.md)
- [Miss. Code Ann. § 27-35-17 Miss. Code Ann. § 27-35-17](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-17.md)
- [Miss. Code Ann. § 27-35-19 Miss. Code Ann. § 27-35-19](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-19.md)
- [Miss. Code Ann. § 27-35-23 Miss. Code Ann. § 27-35-23](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-23.md)
- [Miss. Code Ann. § 27-35-29 Miss. Code Ann. § 27-35-29](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-29.md)
- [Miss. Code Ann. § 27-35-31 Miss. Code Ann. § 27-35-31](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-31.md)
- [Miss. Code Ann. § 27-35-33 Miss. Code Ann. § 27-35-33](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-33.md)
- [Miss. Code Ann. § 27-35-37 Miss. Code Ann. § 27-35-37](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-37.md)
- [Miss. Code Ann. § 27-35-39 Miss. Code Ann. § 27-35-39](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-39.md)
- [Miss. Code Ann. § 27-35-41 Miss. Code Ann. § 27-35-41](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-41.md)
- [Miss. Code Ann. § 27-35-43 Miss. Code Ann. § 27-35-43](https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-43.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MS_T27_C35_S35-5. Check the current official text before relying on it. Not legal advice.