reglab/housing_qa huggingface dataset:
MS Code § 27-29-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-5. Filing of lists of amendments to assessments

 Before the fifteenth day of September every year and before the fifteenth day of January of every year, within which the tax collector's term of office shall expire, the clerk of the board of supervisors shall file, with the auditor of public accounts, on blanks to be furnished by such auditor, the following lists of the amendments in assessments made by the board of supervisors, to wit:   Additional and raised assessments of personal property.   Additional and raised assessments of real property.   Reductions in assessments of real property.   Reductions in assessments of personal property.   Erroneous assessments of real property.   Erroneous assessments of personal property.
MS Code § 27-29-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-7. Certification of correctness of lists

 The clerk of the board of supervisors shall certify to the truth and correctness of such lists of amendments to assessments referred to in Section 27-29-5 and shall further certify that he has compared the items listed for credit with the stub tax receipts and that no taxes have been collected on any such items.
MS Code § 27-29-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-9. Penalties for failure to make lists

 Any such clerk of the board of supervisors, who shall fail to make such list or lists, referred to in Section 27-29-5, by the time specified, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not exceeding one hundred dollars for each offense.
MS Code § 27-29-11 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-11. Tax collector's monthly report; taxes paid over

 The tax collector shall make reports in writing, verified by his affidavit, on the first day of each month or within twenty (20) days thereafter, except as hereinafter provided, to the Auditor of Public Accounts and to the clerk of the board of supervisors, of all taxes collected by him during the preceding month for the state, levee and county respectively; and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes collected to the State Treasurer; however, all taxes collected by him for the county shall be paid into the county depository on the day such taxes are collected or on the next business day thereafter.
MS Code § 27-29-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-13. Final report at end of fiscal year

 The tax collector's final report and settlement with the auditor of public accounts and with the clerk of the board of supervisors for the taxes of any fiscal year shall be made on or within fifteen (15) days after the first day of November next thereafter. If the tax collector fails to make any report, or to pay over any taxes as above required, he shall pay damages of thirty per centum (30%) thereon, and interest on said amount of principal and damages at the rate of six per centum (6%) per annum for the time the same shall be due until paid. The auditor and clerk shall not omit in any case to charge the damages to the collector when incurred, but the same shall be remitted on the certificate of the governor and attorney general that they are satisfied that the delay has not been wilful or was not due to inexcusable neglect by the collector.
MS Code § 27-29-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-15. Tax collectors to make reports monthly of all levee taxes collected

 The tax collector of each county within the Yazoo-Mississippi Delta Levee District shall make reports in writing, verified by affidavit, on the first day of each month, or within twenty (20) days thereafter, to the auditor of public accounts and to the treasurer of the board of levee commissioners for the Yazoo-Mississippi Delta of all taxes collected by him during the preceding month for taxes due said board of levee commissioners for the Yazoo-Mississippi Delta, for levee taxes, and if he has collected none, the report shall be made out and state that fact. He shall, at or within the same time, pay over all taxes so collected by him to the treasurer of the said board of levee commissioners. His final report and settlement with the auditor of public accounts and with the treasurer of said board of levee commissioners for the Yazoo-Mississippi Delta for the taxes of any fiscal year so collected by him for said board of levee commissioners shall be made on or within twenty (20) days after the first day of September of the same year. If any such tax collector shall fail to make any report as hereinbefore provided for, or to pay over any taxes as above mentioned and required, he and the sureties on his bond as levee tax collector shall be liable for and shall pay damages at the rate of thirty per centum (30%) per annum thereon and interest on the aggregate amount of principal and damages so due as aforesaid at the rate of six per centum (6%) per annum from the date when such taxes should have been reported and paid over as above herein provided. The said auditor and the said treasurer shall not omit in any case to charge the damage above provided for the collector, when incurred, but the same may be remitted on the certificate of the governor and attorney general, that they are satisfied that the delay has not been wilful, or unavoidable by the collector.
MS Code § 27-29-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-17. Notification to district attorney of default; commencement of suit

 If any collector fails to pay into the state treasury the amount of taxes due the state within the time prescribed, the auditor shall immediately notify the district attorney, and shall furnish him a statement under his hand and seal of office of the amount due by the collector. The district attorney shall forthwith commence suit on the bond of the collector for the amount due, of which the statement, certified by the auditor, shall be competent evidence. If the auditor be not informed of the amount, he shall so state, and the district attorney shall investigate the matter and bring suit for the amount due.
MS Code § 27-29-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-19. Suits against tax collectors to have precedence

 Suits against tax collectors as provided in Section 27-29-17 shall be tried at the return term and shall have precedence over all other civil causes. Judgment shall be given for the amount due by the collector with thirty per centum (30%) per annum damages, after deducting all legal allowances to which he may be entitled.
MS Code § 27-29-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-21. Proceedings in behalf of county

 Like proceedings to those provided in Section 27-29-17 shall be instituted by the district attorney, or any attorney employed by the board of supervisors, for nonpayment of county taxes, on notification by the clerk of the board of supervisors of the county, whose duty it shall be to give such notification.
MS Code § 27-29-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-25. Failure of collector to report; suspension

 Every tax collector shall make report to the auditor of public accounts and clerk of the board of supervisors, respectively, as hereinbefore provided; and if any tax collector shall not report to the auditor or clerk, and pay over to the state and county treasurers, within twenty (20) days after the last day of each month during the time of collecting taxes, he shall not only be punishable under the criminal laws of this state, but the auditor and clerk of the board of supervisors, after notice to a tax collector in default and continued failure by him to report and pay over, as above provided, shall report the failure to the governor, who may suspend the tax collector and prohibit him from the performance of his functions, and may appoint some suitable person, being a qualified elector of the county, to collect the taxes, who shall give bond, with sureties, as required of tax collectors, to be approved in the same way. Such substituted tax collector shall proceed to collect the taxes remaining uncollected and to make such reports and payments of state and county taxes as the tax collector is required to make; and, for any failure of duty in this respect, he shall be subject to like penalties and proceedings as provided for in case of default by a tax collector.
MS Code § 27-29-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-27. Clerk to examine the report

 Whenever the tax collector shall make a report as provided, it shall be the duty of the clerk of the board of supervisors to examine the same and to carefully compare it with the duplicate tax receipts, the cash book, and all other books and records in the collector's office pertaining to the collection of taxes, and to certify whether the report be true and correct or not. If the report be found to be untrue, and it be not immediately corrected by the collector and the proper amount paid over, the same proceedings shall be taken as though no report or payment had been made.
MS Code § 27-29-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-29. Liability of assessor and collector

 The assessor and collector, with their sureties, shall be severally held liable on their bonds and bound to pay the county or state the full amount of all sums lost to the state or county, respectively, from the failure or neglect of the assessor to assess, return, or otherwise faithfully to complete his assessment, or from any neglect of the collector to collect the taxes assessed. Any taxpayer may cause suit to be instituted for the above, against the assessor and sureties, or the collector and sureties, on his official bond, the person causing suit to be instituted becoming responsible for the costs in the suit. But the failure of the assessor to assess the taxes, or of the tax collector to collect the same, shall not affect the liability of the person or property, who or which ought to have paid the taxes or been assessed.
MS Code § 27-29-31 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-31. Tax collector about to go out of office; duties

 Every tax collector, at the expiration of his term of office, shall file with the clerk of the board of supervisors of the county, on the first Monday of January, a list of all the uncollected taxes for the current fiscal year, which shall show the name of every person owing taxes, the amount of personalty assessed thereto and the description, section, township, range, and assessed valuation of realty assessed thereto. Said list shall be copied from the real and personal assessment rolls in the order that the assessments occur thereon. The board of supervisors and the county auditor shall carefully examine said list, comparing it with all records pertaining thereto, and allow the retiring tax collector credit for all taxes on so much of said list as they find to be truly and correctly uncollected, and the board shall charge the succeeding tax collector with all taxes so found to be uncollected. Such succeeding tax collector shall proceed to collect them as required by law; and the change in the office shall not in any manner affect the collection of any taxes or the advertisement or sale of any property for taxes; but all books, papers, receipts, assessment rolls, and other documents pertaining to the office of tax collector, and all personal property seized for taxes, shall be delivered by the retiring tax collector to his successor without delay. Sales of real and personal property shall be made by the tax collector in office at the time of the sale.
MS Code § 27-29-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-33. Tax collector about to go out of office; statement of uncollected taxes; collection of taxes

 The clerk of the board of supervisors shall transmit to the auditor of public accounts a certified copy of the list of uncollected taxes, furnished by the tax collector whose term of office has expired, on or before the first day of February, after it has been filed, together with certified transcripts of orders of the board relating thereto, and shall certify to the truth and correctness of said list. The retiring tax collector shall, within ten (10) days after the expiration of his term of office, pay into state, county, and levee treasuries all taxes collected by him and payable therein, and shall, within said time, make his final settlement with the auditor of the county and with the auditor of public accounts.
MS Code § 27-29-35 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 29 - Ad Valorem Taxes-General Provisions|§ 27-29-35. Counties and municipalities required to reduce ad valorem taxes in a certain amount if they receive severance tax revenue from offshore drilling on the Mississippi Gulf Coast

 From and after July 1, 2004, the board of supervisors of a county shall reduce the ad valorem taxes levied by the county in an amount equal to one-half (1/2) of the county's share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast. From and after July 1, 2004, the governing authorities of a municipality shall reduce the ad valorem taxes levied by the municipality in an amount equal to one-half (1/2) of the municipality's share of the revenue derived from the oil and gas severance tax under Sections 27-25-505 and 27-25-705 as a result of offshore drilling on the Mississippi Gulf Coast.
MS Code § 27-38-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 38 - Ad Valorem Taxes-Telecommunications Tax Reform|§ 27-38-1. Short title

 This chapter may be cited as the "Mississippi Telecommunications Tax Reform Act."
MS Code § 27-38-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 38 - Ad Valorem Taxes-Telecommunications Tax Reform|§ 27-38-5. Certain providers of telecommunication services entitled to refund of ad valorem tax; when refund payments due; refund payments to be made from Telecommunications Ad Valorem Tax Reduction Fund; proportionate reduction of refunds in the event of insufficient monies in Fund; unpaid refunds to carry forward to succeeding taxable years; excess amounts in Fund to be transferred to Motor Vehicle Ad Valorem Tax Reduction Fund

  With respect to ad valorem taxes becoming due after January 1, 2001, every person providing telecommunications services subject to sales tax under Section 27-65-19(1)(d), Mississippi Code of 1972, and which operates in more than six (6) counties, shall be entitled to a refund from the State of Mississippi in an amount equal to fifty percent (50%) of the aggregate amount of the ad valorem tax paid by such person on Class IV property, as defined in Section 112, Mississippi Constitution of 1890, to local taxing districts.   On or before March 15, 2001, and on or before March 15 of each year thereafter, the Department of Revenue shall pay all refunds to which telecommunications service providers are entitled under the provisions of subsection (1) of this section for ad valorem taxes that became due on or before the first day of February immediately preceding March 15.   The payments made pursuant to subsection (2) of this section shall be paid by the Department of Revenue exclusively out of the Telecommunications Ad Valorem Tax Reduction Fund created pursuant to Section 27-38-7. To the extent that the amount contained in such fund does not equal or exceed the payments prescribed by this section, such payments shall be proportionately reduced by the amount of the shortfall; provided, however, that any reduction shall be carried forward and paid to the respective telecommunications service provider in any succeeding taxable year or years in which monies remain in the fund after payment of all refunds pursuant to subsection (2) of this section for such year. The Department of Revenue shall determine the amount of any reductions pursuant to this subsection.   On or before April 15, 2001, and on or before April 15 of each year thereafter, amounts in the Telecommunications Ad Valorem Tax Reduction Fund, which are in excess of the amounts necessary to pay all refunds pursuant to subsection (2) of this section and all amounts carried forward pursuant to subsection (3) of this section shall be transferred into the Motor Vehicle Ad Valorem Tax Reduction Fund established in Section 27-51-105.
MS Code § 27-38-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 38 - Ad Valorem Taxes-Telecommunications Tax Reform|§ 27-38-7. Telecommunications Ad Valorem Tax Reduction Fund established; Fund administered by State Tax Commission

  There is created in the State Treasury a special fund to be known as the Telecommunications Ad Valorem Tax Reduction Fund, into which shall be deposited the money specified in Section 27-65-75(15) and such other money as the Legislature may provide by appropriation. The money in the fund shall be used to make the payments provided for in Section 27-38-5.   The Telecommunications Ad Valorem Tax Reduction Fund shall be administered by the State Tax Commission, and money in the fund shall be expended upon appropriation by the Legislature. Unexpended amounts remaining in the fund at the end of the state fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund. The State Tax Commission shall make the calculations necessary to make the distributions required pursuant to Section 27-38-5, and shall make the transfer of unexpended amounts required to be made pursuant to Section 27-38-5.
MS Code § 27-38-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 38 - Ad Valorem Taxes-Telecommunications Tax Reform|§ 27-38-9. Rate reduction required of providers that experience tax savings

 To the extent that a person providing telecommunications services that are regulated by the Mississippi Public Service Commission experiences a tax savings as a result of the provisions of this chapter, such savings shall inure to the benefit of the customers of such person in a manner to be determined by the Mississippi Public Service Commission. The Mississippi Public Service Commission shall issue a rate reduction order implementing the provisions of this section on or before December 31, 2000.
MS Code § 27-43-1 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 43 - Ad Valorem Taxes-Notice of Tax Sale to Owners and Lienors|§ 27-43-1. Notice to owners

 The clerk of the chancery court shall, within one hundred eighty (180) days and not less than sixty (60) days prior to the expiration of the time of redemption with respect to land sold, either to individuals or to the state, be required to issue notice to the record owner of the land sold as of one hundred eighty (180) days prior to the expiration of the time of redemption, in effect following, to wit:   "State of Mississippi, To , County of You will take notice that (here describe lands) lands assessed to you or supposed to be owned by you, was, on the day of sold to for the taxes of year , and that the title to said land will become absolute in unless redemption from said tax sale be made on or before day of . This day of 2 Clerk."   Click to view
MS Code § 27-43-4 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 43 - Ad Valorem Taxes-Notice of Tax Sale to Owners and Lienors|§ 27-43-4. Notice, affidavits or certificates, and fees where lands sold for nonpayment of municipal taxes

 With respect to lands sold for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other requirements as set forth in Sections 27-43-1 through 27-43-11, inclusive, and for so doing, the municipality shall be allowed the same fees as set forth in said sections. However, all certificates or affidavits of the municipal clerk shall be filed with the chancery clerk of the county in which the municipality is located for which the chancery clerk shall be allowed a filing fee of One Dollar ($1.00) per affidavit or certificate.
MS Code § 27-43-5 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 43 - Ad Valorem Taxes-Notice of Tax Sale to Owners and Lienors|§ 27-43-5. Notice to lienors

 It shall be the duty of the clerk of the chancery court to examine the record of deeds, mortgages and deeds of trust in his office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes; and he shall, within the time fixed by law for notifying owners, send by certified mail with return receipt requested to all such lienors so shown of record the following notice, to-wit:   "State of Mississippi, To , County of "You will take notice that (here describe lands) assessed to, or supposed to be owned by was on the day of , 2 , sold to for the taxes of (giving year) upon which you have a lien by virtue of the instrument recorded in this office in Book , page , dated , and that the title to said land will become absolute in said purchaser unless redemption from said sale be made on or before the day of May of 2 . "This day of , 2 . " "Chancery Clerk of County, Miss."   Click to view
MS Code § 27-43-7 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 43 - Ad Valorem Taxes-Notice of Tax Sale to Owners and Lienors|§ 27-43-7. Notice to lienors; service

 The notice shall be mailed to said lienors, if any, to the post-office address of the lienors, if such address is set forth in the instrument creating the lien, otherwise to the post-office address of said lienors, if actually known to the clerk, and if unknown to the clerk then addressed to the county site of the said county.
MS Code § 27-43-9 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 43 - Ad Valorem Taxes-Notice of Tax Sale to Owners and Lienors|§ 27-43-9. Liens; entry and certification

 Upon completing the examination for said liens, the clerk shall enter upon the tax sale book upon the page showing the sale a notation to the effect that such examination had been made, giving the names and addresses, if known, of said lienors, the book and page where the liens are created, and the date of mailing by registered mail the notice to the lienors. If the clerk finds no liens of record, he shall so certify on said tax sale book. In each instance the clerk shall date the certificate and sign his name thereto.