27-33-29 - Effect of destruction, etc., of dwelling.
§ 27-33-29. Effect of destruction, etc., of dwelling.
[Through December 31, 2009, this section shall read as follows:]
(1) Except as otherwise provided in subsection (2) of this section, in the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.
(2) A dwelling house located in any of the counties of the state covered by the Presidential Declaration of Major Disaster for the State of Mississippi (FEMA-1604-DR) dated August 29, 2005, that was destroyed as a result of Hurricane Katrina, or is demolished or being repaired as a result of damage sustained as a result of Hurricane Katrina so that the family group is compelled to temporarily reside in another place, shall continue as a home for a period of four (4) years after such occurrence if construction or repairs have begun on the dwelling house that will lead to the occupancy of the dwelling house by the family group.
[From and after January 1, 2010, this section shall read as follows:]
In the event a dwelling house, eligible for exemption under this article, is destroyed by fire, flood, storm, or other unavoidable cause, or is demolished or being repaired, so that the family group is compelled to temporarily reside in another place, it shall continue as a home for a period of one (1) year after such occurrence.
Sources: Codes, 1942, § 9728; Laws, 1940, ch. 127; Laws, 1946, ch. 261, § 14; Laws, 2006, ch. 462, § 1; Laws, 2008, ch. 368, § 1; Laws, 2009, ch. 413, § 1, eff from and after Jan. 1, 2009.