Taxes and special assessments; provisions of declaration enforceable after foreclosure of assessment, tax deed, etc.; exemption as homestead
- Statute:
- Mississippi §89-9-31 · Chapter CONDO (Mississippi Condominium Law (Miss. Code §§ 89-9-1 to 89-9-37))
- Topic:
- Ownership · Taxation
- Applies to:
- Condo associations
Property taxes and special assessments are assessed against the unit and the common areas, not the project as a whole. Each unit and common areas are separately assessed as a single parcel; the tax lien hits only that parcel. Declaration provisions survive a tax deed or assessment foreclosure. A condominium unit is eligible for homestead exemption if the other Homestead Exemption Act criteria are met.
📄 Read the official text at lexisnexis.com →
How SoShiny helps with Taxes and special assessments; provisions of declaration enforceable after foreclosure of assessment, tax deed, etc.; exemption as homestead
SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees.
See the feature → Start freeFrequently asked
- What does Mississippi §89-9-31 require?
- Property taxes and special assessments are assessed against the unit and the common areas, not the project as a whole. Each unit and common areas are separately assessed as a single parcel; the tax lien hits only that parcel. Declaration provisions survive a tax deed or assessment foreclosure.
- Who does Mississippi §89-9-31 apply to?
- Mississippi §89-9-31 applies to Condo associations in Mississippi.
- What happens if our condo doesn't comply with §89-9-31?
- Non-compliance can expose the association and individual directors to disputes in the governing forum for Mississippi community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
- Where can I read the official text of Mississippi §89-9-31?
- The official text is published by the Mississippi Legislature at lexisnexis.com. The summary on this page is for plain-English reference only and is not legal advice.
- How does SoShiny help with Taxes and special assessments; provisions of declaration enforceable after foreclosure of assessment, tax deed, etc.; exemption as homestead?
- SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees. Learn more →
Not legal advice. This page is a plain-English summary of Mississippi §89-9-31 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a Mississippi-licensed attorney. For the official statutory text, see the link above.
Stay current on Mississippi association law.
Get the free quick-reference guide plus a heads-up when the statutes that govern your community change.
Don’t run your condo on spreadsheets.
Start your community free →