University lands shall not be taxed.
Miss. Code Ann. § 37-121-19
in effectThe lands andproperty of Alcorn State University shall not be subject to state,county or municipal taxation. The buildings and improvements thatare or may be erected on any land belonging to the university thathas been or may be leased to private entities for the purpose of affordingaffordable board to the students attending the institution shall notbe subject to taxation.
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.37.htmlFetched: 6/9/2026