Dedication of natural areas to commission; exemption from ad valorem taxation.

Miss. Code Ann. § 49-5-155
in effect
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The owner of any natural area may dedicate that area as a natural area preserve by executing with the commission articles of dedication. The articles shall transfer such portion of the owner’s estate as agreed upon by the owner and the commission to the commission for the people of Mississippi. The commission may acquire articles of dedication for consideration or by donation, devise or bequest. The articles of dedication shall be recorded in the office of the chancery clerk of the county in which any or all of the natural area is located before the area shall become a natural area preserve. The commission may dedicate any property owned by the commission as natural area preserve by filing and recording articles of dedication in the office of the chancery clerk of the county in which any or all of the area is located. The articles of dedication shall contain: Provisions for the management, custody and use of the natural area preserve; Provisions which define the rights and privileges of the owner and the commission or the managing agency, including any rights of the owner related to his eligibility for an income tax credit authorized under Section27-7-22.22; and Such other provisions as the owner or commission shall deem necessary to discharge the provisions of Sections 49-5-141 through 49-5-157 or to complete the transfer. The commission shall agree to no articles of dedication which do not provide for the protection, preservation and management of the natural area in a manner consistent with the intent and purposes of Sections 49-5-141 through 49-5-157. Any interest in real property owned by the commission in a natural area preserve shall be exempt from all ad valorem taxation levied by the State of Mississippi or any county or municipality or other political subdivision of this state. Any person who shall convey any interest in real property to the commission for the purposes set forth in Sections 49-5-141 through 49-5-157 shall be entitled to have the assessment of such property reduced by the amount of the value of the interest conveyed to the commission. The authorities responsible for determining and making the assessment shall also determine the value of the interest conveyed to the commission. This reduction in the assessment of such property shall terminate when the interest conveyed to the commission terminates. The commission shall be the agency of the State of Mississippi primarily responsible for acquisition of natural area preserves, but no provision of Sections 49-5-141 through 49-5-157 shall be construed to limit the commission’s authority to acquire other property. Any property acquired by the commission or any other agency of the state or political subdivision thereof pursuant to any other authority in law may be dedicated according to this section. No provisions of Sections 49-5-141 through 49-5-157 shall be construed to limit the authority of any other agency to acquire and dedicate natural areas according to the provisions of Sections 49-5-141 through 49-5-157.

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