Q Where finished lumber, manufactured in Mississippi, is stored in a warehouse prior to transit out of state, does the lumber qualify for exemption from ad valorem taxes under the free port warehouse exemption?

A No. The free port warehouse exemption (Sections 27-31-51 through 27-31-61) is clearly intended to exempt personal property which comes into Mississippi for temporary storage before being transported out of state. In any event, the exemption is discretionary with the board of supervisors. (Attorney General’s Opinion to Dowdy dated August 5, 2011)