Mississippi Code Title 79. Corporations, Associations and Partnerships § 79-11-33

(a) Each house or building used as a place of worship, with a reasonable quantity of ground annexed to such building or house.

(b) Each house or building, together with a reasonable quantity of ground thereto annexed, used:

(c) Each house used for a place of residence for its minister, bishop or representative, together with a reasonable quantity of ground thereto annexed. For purposes of this paragraph, the term “minister” shall mean a minister, priest, pastor, rabbi, nun or other clergy who: (i) has been duly ordained, licensed or qualified according to the principles and procedures prescribed by his religious society, (ii) is regularly engaged as a vocation in preaching and teaching the beliefs of his religious society, in administering its rites and sacraments, and in conducting public worship services in the tradition of his religious society, and (iii) who discharges the duties of a minister in the tradition of his religious society.

(d) A hospital or infirmary and a nurses' home in connection therewith, together with a reasonable quantity of ground thereto annexed.

(e) All buildings used by a school, college or seminary of learning contiguous to and/or a part of the college or seminary plant, for administration, classrooms, laboratories, observatories, dormitories, and for housing the faculty and students thereof, together with a reasonable quantity of land in connection therewith.

(f) All buildings used for an orphan asylum or institution, together with a reasonable quantity of ground used in connection therewith.

(g) All buildings used for a campground or assembly for religious purposes, together with a reasonable quantity of land in connection therewith.

(h) Lands for a cemetery or cemeteries of sufficient dimensions.

(i) All buildings and grounds used for denominational headquarters and/or administrative purposes, together with a reasonable quantity of ground annexed thereto. The title to any buildings and grounds heretofore acquired under this subsection shall not be hereafter held invalid because of the lack of authority of the owner thereof to obtain or hold such title. Provided, however, that the provisions of this subsection shall not affect any pending litigation.

(j) Any land which is maintained and used as a parking area for the convenience of the members of the congregation, church, cathedral, mission or other unit or administrative unit from which the society receives no revenue, fee, charge or assessment. The land on which the parking area is located may be noncontiguous to the land on which the building used as the place of worship is located.