reglab/housing_qa huggingface dataset:
MS Code § 27-35-61 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-61. Description of land

 In assessing land, a description of it as a part of a designated tract or division, shall be held to embrace such part as is the subject of separate ownership, as one tract or division, whether owned by one or several jointly. When part of a designated tract or division shall be sold for taxes, the sale shall pass the title of such part as was the subject of such separate ownership when it was assessed. The sale of a specified number of acres of a tract containing more, or a specified portion of a tract, shall pass an undivided interest in the whole tract equal to the proportion which the number of acres or portion sold bears to the whole tract. When part of a known tract or division of land is assessed by a description which identifies it, any other part of it which is assessed but not so identified, shall be held to embrace all of such tract or division not included in the part identified. Parol testimony shall always be admissible to apply a description of land on the assessment roll, or in a conveyance for taxes, where such testimony will show what land was assessed and sold, and there is enough in the description on the roll or conveyance to be applied to a particular tract of land by the aid of such testimony.
MS Code § 27-35-63 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-63. Land sold to state assessed

 Lands which have been sold to the state for taxes shall be assessed in proportion to their true value, if the time for redemption has not expired, and if any of that, subject to redemption, be redeemed from the state, all taxes for which it was sold and damages and costs, and all subsequently accruing state, county, or other taxes due on it up to and including the year of redemption, if the county taxes have been levied at the date of redemption, shall be paid by the person redeeming it.
MS Code § 27-35-65 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-65. Land commissioner to transmit list

 The land commissioner shall, on the first Monday of January in every year, or as soon thereafter as practicable, make out and transmit to the assessor of each county through the chancery clerk, a list of all lands for which he has issued patents during the preceding twelve (12) months.
MS Code § 27-35-67 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-67. Land redeemed or purchased from state assessed

 All lands redeemed under the provisions of this chapter, or purchased from the state in any manner, shall thereafter be assessed and dealt with as the property of individuals, and the tax collector shall thereafter, in his settlement of state, county, or other taxes, be required to account for all taxes on such lands which may be lawfully due, and which he should collect.
MS Code § 27-35-69 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-69. Examination of records by assessor

 The assessor shall carefully examine the records in his county to ascertain what lands have been redeemed or purchased from the state, or have been stricken by the land commissioner from the list of lands held by the state, and, in assessing land, he shall assess all such land as the property of individuals; and the board of supervisors, in examining the assessment roll, shall pay particular attention to this requirement.
MS Code § 27-35-71 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-71. School lands taxable when leased

 All school lands known as the sixteenth sections, reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the continuance of the lease; but in case of sale thereof for taxes, only the title of the lessee or his assignee shall pass by the sale.
MS Code § 27-35-73 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-73. Assessor not to be paid unless whole county on roll

 Compensation shall not be allowed to the assessor unless he show on the assessment roll an assessment of all the land in his county; and it shall be the duty of the board of supervisors to carefully compare the assessment roll with the township maps of the county, with a view to the enforcement of this provision.
MS Code § 27-35-75 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-75. Clerk of supervisors to furnish assessor and tax commission certain data

 Whenever any road district or other taxing district or municipality is created, or when its metes and bounds are changed, the clerk of the board of supervisors shall deliver, within ten (10) days after such creation or alteration has been made final, to the tax assessor of the county and to the state tax commission a certified copy of the metes and bounds of the district or municipality, and, in addition to these copies, such official shall also furnish the tax commission with as many additional certified copies of such order as there are public service corporations operating in or through the district.
MS Code § 27-35-77 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-77. County superintendent to furnish certain data

 Whenever any change is made by the county board of education in the boundary line of any school district in the county, it shall be the duty of the county superintendent of education to furnish to the tax assessor of the county, tax collector of the county, the clerk of the board of supervisors and the state tax commission, within fifteen (15) days after the order of the county board of education making such change has become final, a certified copy of the metes and bounds of such school district, and, in addition to these copies, the said county official shall also furnish the state tax commission as many additional certified copies of such order as there are public service corporations operating in or through such district.
MS Code § 27-35-79 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-79. Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77

 The clerk of the board of supervisors, or the county superintendent of education, shall be liable on his bond for any taxes that any district or municipality shall fail to receive, if he fail to comply with the requirements of Sections 27-35-75 and 27-35-77.
MS Code § 27-35-81 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-81. When assessment rolls filed; board may extend time

  If the assessment is conducted by or under the direction of the assessor, the assessor shall complete the assessment of both real and personal property and file the roll or rolls with the clerk of the board of supervisors on or before the first Monday in July of each year. He shall make an affidavit and append it to each roll, showing that he has faithfully endeavored to ascertain and assess all the persons and property in his county, that he has not omitted any person or thing, or placed upon, or accepted an under valuation of any property, through fear, favor or partiality, and that he has required every taxpayer to make the oath required to be taken by the person rendering a list of his taxable property wherever possible. The assessor shall file with the roll or rolls, under oath, a list showing the name of every taxpayer who has failed or refused to make oath to his tax lists.   If the roll or rolls are not filed as required by this section on or before the first Monday in July of each year, the board of supervisors at its July meeting shall adopt an order showing the failure of the roll or rolls to be filed and shall certify to the Department of Revenue a statement showing such failure and the time necessary to complete the roll or rolls.   Upon receipt of such certificate from the board of supervisors of any county, the Department of Revenue shall provide when such roll shall be completed and filed, and the date when the board of supervisors shall meet to equalize the roll or rolls, and the time when objections to the assessments contained in such roll or rolls, shall be heard by the board of supervisors, provided that not less than ten (10) days' notice shall be given prior to the hearing of such objections. When such roll or rolls shall be filed, they shall be dealt with in all respects as now provided by law except as to the time.
MS Code § 27-35-83 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-83. Supervisors to equalize rolls; notice to taxpayers

 The board of supervisors shall immediately at the July meeting proceed to equalize such rolls and shall complete such equalization at least ten (10) days before the August meeting, and shall immediately by newspaper publication notify the public that such rolls so equalized are ready for inspection and examination. In counties having two (2) judicial districts, the board shall by order designate on what days during August it will begin in each of the two (2) districts upon its hearing of objections, and these days shall be named in the said notice, and the board shall be authorized to hold its sessions in the two (2) districts respectively as designated in the order aforesaid. The foregoing provision with reference to counties with two (2) judicial districts shall apply to any subsequent meetings whereof notice to taxpayers is necessary to be given.
MS Code § 27-35-85 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-85. Assessor to attend meetings of board of supervisors

 The assessor shall attend the July meeting and all subsequent sessions of the board of supervisors when and while the board is considering assessments and until the final approval of the assessment rolls and render all assistance which his knowledge or information may enable him to give.
MS Code § 27-35-87 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-87. What to be done at meetings

 At the meeting for the equalization of assessments, the board of supervisors shall carefully examine the roll or rolls, and shall then and there cause to be assessed any person or thing that may be found to be omitted, and anything found to be undervalued may be correctly valued. In the year in which the land assessment is made, the board shall carefully examine the land roll and see that it embraces all the land in the county, and correctly represents it as being the property of individuals or the state or United States, according to the fact, and taxable or not taxable according to law, and that all is correctly described so as to be identified with certainty, and that there are no double assessments. All land improperly omitted from the roll shall be added thereto by the board or under its direction, and land incorrectly or insufficiently described shall be properly described, and land which is not classed correctly or undervalued shall be properly classified and valued. The board shall cause all corrections to be made in the rolls, which, being done, the board shall enter an order approving the assessments, with or without corrections, as the case may be, subject to the right of parties in interest to be heard on objections as hereafter provided.
MS Code § 27-35-89 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-89. Objections to assessments generally

  The board of supervisors of each county shall hold a meeting at the courthouse, or at the chancery clerk's office in counties where the chancery clerk's office is in a building separate from the courthouse, on the first Monday of August, to hear objections to the assessment. The board shall examine the assessment rolls, and hear and determine all exceptions thereto, and shall sit from day to day until the same shall have been disposed of, and all proper corrections made, or may take objections under advisement as provided in subsection (2) of this section. The board shall equalize the assessment and may increase or diminish the valuation of any property, so that property of the same value shall be assessed for an equal sum. Where an individual assessment has been increased immediate notice in writing shall be sent by mail to the person whose assessment is increased by the clerk of the board of supervisors. At the said meeting the board shall have the power to change erroneous assessments or to add omitted property but any person affected by such action shall have notice as next above provided. If the board adjourn before considering the objections filed, such objections shall be heard at the next regular meeting of the board.   The board of supervisors may take an objection under advisement to allow the taxpayer or his designee, the tax assessor or the board to compile information relating to the objection; however, the board shall enter an order on the objection on or before the first Monday of September.
MS Code § 27-35-91 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-91. Filing of assessment rolls for Harrison County; hearing on objections

 It shall be the duty of the assessor of Harrison county to file with the chancery clerk of said county two (2) copies each of the land and personal rolls of said county, filing one (1) of each with the said clerk at his office at Gulfport and one (1) of each at his office at Biloxi, and the board of supervisors, in passing on said assessment rolls, shall at the proper meeting held by them at Biloxi, approve such of said rolls as shall relate to and embrace property included and being in the second district, and at the proper meeting held in Gulfport shall approve such of said rolls as shall relate to and embrace property included in the first district, and in all instances acting upon said rolls, insofar as the territory embraced in each of the respective districts is concerned, in the same manner as though the action or approval of the assessment rolls related to the approval thereof of different counties. The assessor and clerk shall provide suitable copies of said entire rolls, as finally approved, in all instances where required by law, as though said rolls related to different counties; provided, that only one (1) copy of each shall be required to be filed with any state office, in which said roll shall be required to be filed under the law now or hereafter existing, insofar as the same shall relate to each of said districts.   At the time of hearing objections to the assessment rolls each year, the board shall adjourn, for the purpose of hearing objections to the assessment roll, from the district in which it may be regularly in session to the other district, and remain in session not longer than the time provided by law for a separate county and so as to give a hearing on any objections to the taxpayers of the respective districts in the particular district of the taxpayer insofar as may be practical under the circumstances.
MS Code § 27-35-93 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-93. Objections must be filed or assessment to stand

 A person who is dissatisfied with the assessment may, at the August meeting, present objections thereto in writing which shall be filed by the clerk and docketed and preserved with the roll. All persons who fail to file objections shall be concluded by the assessment and precluded from questioning its validity after its final approval by the board of supervisors or by operation of law, except minors and persons non compos mentis.
MS Code § 27-35-95 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-95. Meeting not held; objections to assessments; notice given of proper time

 If from any cause the meeting of the board of supervisors at which objections to assessments should be heard, be not held, then all such objections shall be continued and may be heard at the next meeting of the board, either regular, adjourned, or special. If the board fails to give the proper notice to the taxpayers of the meeting at which objections are to be heard, the board shall immediately proceed to give such notice and shall fix the time when it will hear and determine all objections to the assessments therein contained, and the board shall proceed and deal with the roll, or rolls, with all the powers and duties as are now provided by law, except as to the time. If the board fails to hold any meeting, or give any notice, or to perform any other duty in reference to the assessment roll, or rolls, at the time required by law, such duty shall be performed at a later date upon the giving of proper notice to persons affected.
MS Code § 27-35-97 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-97. Supervisors may require books and papers to be produced

 The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as will fully inform them as to the true value of the property to be assessed. Any person or concern failing or refusing to comply with such demand shall be precluded from objecting to any such assessment.
MS Code § 27-35-99 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-99. Assessments; timber estimators may be employed by supervisors

 The board of supervisors of any county in the State of Mississippi are hereby authorized, in their discretion, to employ a timber estimator or timber estimators, as such board of supervisors may deem necessary, to estimate any timber, or to ascertain the quantity and quality of any timber, which may be subject to assessment for taxes under the laws of the State of Mississippi at any time it may become necessary for any board of supervisors to have correct information as to estimates of timber, or correct information as to the quantity and quality of any timber taxable under the laws of the state, in order that such board of supervisors may correctly equalize assessments, and correctly perform the duties required of them with reference to the assessment of property; or at any time it may become necessary for any such board of supervisors to have correct timber estimates or correct information as to the quantity and quality of any taxable timber, for use as evidence in defending any litigation in any court, in which the assessment of any such timber may be contested or attacked, or the collection of taxes thereon may be delayed or prevented.
MS Code § 27-35-101 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-101. Surveys and appraisals authorized

 The board of supervisors of any county in this state is hereby authorized in its discretion, to have the cultivatable, uncultivatable, or timbered lands of any owner, or of the entire county or any part thereof, surveyed and the acreage thereof determined and the value of the lands and of any timber, buildings or improvements thereon appraised by a competent person or persons, to be selected by the board of supervisors, the cost thereof to be paid from the general county fund. The board of supervisors of any county is hereby authorized to have the lots and blocks or other tracts in the municipalities of the county surveyed and the area determined, and the valuation thereof and of any buildings, structures, or other improvements thereon, appraised for the purpose of taxation in the same manner and at the same time that lands outside of municipalities are surveyed and appraised. In case a survey and appraisal is ordered, at least thirty (30) days' notice by publication shall be given and competitive bids received for the work. When such survey and appraisal is made, a permanent record thereof shall be made and preserved by the clerk of the board of supervisors, to which the tax assessor of the county shall at all times have access.   The board of supervisors of any county in this state having within its boundaries a municipality with a population in excess of one hundred fifty thousand (150,000) according to the latest federal census, is authorized to secure from such municipality surveys, appraisals and related materials made or caused to be made by it for the valuation for assessment purposes of property located in such municipality, and to pay to such municipality therefor out of the general county fund such sum or sums as may be agreed upon between such board of supervisors and the governing authorities of such municipality, all of which may be done without the necessity of publication of notice for or the reception of bids.
MS Code § 27-35-103 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-103. Pay of persons employed as estimators, surveyors and appraisers

 Any person or persons employed by the board of supervisors of any county in this state, under Sections 27-35-99 and 27-35-101, shall be paid for their services out of the general fund of the county in which such person or persons are so employed. No person related to any member of the board of supervisors by affinity or consanguinity, shall be appointed estimator or inspector or surveyor by the board of supervisors. The compensation for estimators or inspectors shall be fixed at a sum not to exceed Five Cents (5¢) per acre for estimating timber on upland, and not exceeding Ten Cents (10¢) per acre for estimating timber on lowlands. No payment shall be made by the board of supervisors until a sworn itemized statement of the number and location of acres actually estimated by such estimator, or inspector, has been filed by him with the clerk of the board of supervisors.
MS Code § 27-35-105 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-105. Approval of assessments

 Assessments must be approved by an order of the board of supervisors entered on the minutes; but the failure to make and enter such order shall not vitiate the assessment if it shall appear that the assessment was made according to law.
MS Code § 27-35-107 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-107. Effect of certain omissions of assessors upon validity of assessment

 The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, shall not affect the validity of the assessment if approved by the board of supervisors.