A property owner whose property is totally taken in fee simple by the transportation department exercising the power of eminent domain under this article or under any other statute, shall be entitled to reimbursement from the department of the pro rata portion of real property taxes paid that are allocable to a period subsequent to the vesting of title in the department or subsequent to the effective date of possession of such real property, whichever is earlier. Laws, 1997, ch. 439, § 19, eff. 7/1/1997.
Mississippi Legal Code