MS Const., Article 14, Section 270

Any person may, by will, bequeath or devise all or any portion of his estate to any charitable, religious, educational or civil institutions, subject to any statutory rights of surviving spouses and minor children and such other exceptions as may be prescribed by general law; provided that, in all cases, the will containing such bequest or devise must be executed at least one hundred and eighty (180) days before the death of the testator, or such bequest or devise shall be void. Provided, however, that any land devised, not in violation of this section, to any charitable, religious, educational, or civil institution may be legally owned, and further may be held by the devisee for a period of not longer than ten (10) years after such devise becomes effective as a fee simple or possessory interest, during which time such land and improvements thereon shall be taxed as any other land held by any other person, unless exempted by some specific statute.” The 1987 amendment was proposed by Laws 1987, ch. 670, House Concurrent Resolution No. 7, and upon ratification by the electorate on November 3, 1987, was inserted by proclamation of the Secretary of State on December 4, 1987. The repeal of Section 270 was proposed by Laws 1992, ch. 614, House Concurrent Resolution No. 86, and upon ratification by the electorate on November 3, 1992, was deleted by proclamation of the Secretary of State on December 8, 1992.