reglab/housing_qa huggingface dataset:
MS Code § 27-35-109 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-109. Changes in rolls duty of chancery clerk

 All changes made in the assessment rolls by the supervisors shall be entered on the assessment roll by its clerk, and all certificates required to be furnished by the board of supervisors relating in any way to the assessment of property shall be made by the chancery clerk.
MS Code § 27-35-111 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-111. Supervisors to file recapitulation with tax commission

 Within ten (10) days after the adjournment of the term at which objections of taxpayers to the roll are heard generally in each year, the board of supervisors shall transmit directly to the state tax commission two (2) copies of the recapitulation of their assessment, as equalized on forms to be prescribed by the state tax commission. Should the board of supervisors fail to send in the recapitulation herein provided for, they shall be liable on their bond for such failure and a suit may be brought by the state tax commission.
MS Code § 27-35-115 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-115. Department of Revenue to notify board of supervisors; action on rolls

 When the Department of Revenue has completed its examination of the recapitulations, and within thirty (30) days after the receipt of recapitulations from each of the counties of the state, it shall direct what action the county must take in order to comply with the provisions of Section 27-35-113. On the other hand, if the department finds that the assessment of any county or counties is reasonably equal and uniform with the assessment of other counties, and in proportion to the true value of the property and does not require an increase or decrease in the assessment of any class of property, in order to secure such equality and uniformity, the department, shall approve the assessment roll or rolls, or reproductions thereof, and direct the board of supervisors thereof, to have copies of the rolls made as required by law. Like determinations shall be made by the department with respect to the recapitulations of all the remaining counties as they are received by the department. The department shall send notice of the results of its examination of the recapitulation of the assessment rolls and the action taken in regard the recapitulation by United States mail to the president of the board of supervisors of the county whose recapitulation was examined.
MS Code § 27-35-117 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-117. Duty of board of supervisors to make changes as directed by Department of Revenue; appeal of decision to Board of Tax Appeals

 When the president of the board of supervisors shall receive notice from the Department of Revenue concerning the results of the examination and action taken by the department in regard to the recapitulation of the assessment rolls of his county, he shall immediately call a meeting of the board of supervisors of his county and shall give notice thereof by publication, five (5) days before the date of the meeting and shall set forth in the notice the purpose of the meeting and notifying all taxpayers that at the meeting the board of supervisors will carry out the instructions of the department and that any taxpayer aggrieved by the action of the board may present objections to that action. When the board of supervisors convenes pursuant to the call and notice of the president, it shall proceed to consider the instructions of the Department of Revenue, and if the board be dissatisfied with the decision of the Department of Revenue, the board may, by order, appeal the decision of the department as provided in Section 27-35-113. The members of the board, its attorney, tax assessor and chancery clerk may appear before the Board of Tax Appeals and give evidence with reference to the decision of the department. In its aforesaid order, the board may fix a day for its meeting for the further performance of its duties required under this section. The witnesses shall appear before the Board of Tax Appeals at the location set by the Board of Tax Appeals for the hearing on the board's appeal at the time established by the Board of Tax Appeals, or they shall lose their right to be heard. The compensation and expenses, if any, shall be paid by the board of supervisors of the county affected. The Board of Tax Appeals shall hear the complaints and objections of any board of supervisors and witnesses and may adopt an order modifying or rescinding the decision of the department as the evidence so requires but not inconsistent with the provisions of Section 27-35-113. Unless appealed, the decision of the department when made shall be final and it shall be the duty of the board of supervisors to immediately take the appropriate action in accordance with the instructions of the department. If the department's decision is appealed, the decision of the Board of Tax Appeals shall be final and it shall be the duty of the board of supervisors to immediately take the appropriate action in accordance with the decision of the Board of Tax Appeals.
MS Code § 27-35-119 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-119. Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpayer

  The clerk of the board of supervisors shall mail notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission is entered to any taxpayer who objects to an assessment. Such notice shall be accompanied by an affidavit from the clerk stating the date upon which such notice was mailed.   Any taxpayer who feels aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right of appeal to the circuit court in the manner provided by law, within twenty (20) days after the date the notice is mailed as provided for in subsection (1) of this section.
MS Code § 27-35-121 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-121. Effect of appeal

 In case of an appeal from the judgment of the board of supervisors in the matter of an assessment, the appeal shall not delay the collection of taxes due by the assessment as approved. If such taxes be collected before a final disposition of the appeal, and the judgment be in favor of the person appealing, in whole or in part, as to the matter in dispute, any money improperly collected from him for taxes, as shown by the judgment, shall be refunded to him by the state and county respectively, if they have received the money; and, if it shall not have been paid over, the tax collector receiving it shall refund it to him. His claim, if against the state, shall be audited by the auditor, and a warrant issued for the amount after the auditor shall have submitted the matter to the attorney general, and obtained his opinion that it is a legal demand against the state; and the board of supervisors shall, after such allowance by the auditor, audit and allow the claim of the party against the county. If the case be decided in favor of the party appealing while the collector is proceeding with the collection of taxes, he shall conform his action to the judgment.
MS Code § 27-35-123 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-123. Completion of rolls; clerk to prepare and file copies; penalty for failure

 When the roll is finally completed by the board of supervisors, as provided by law and in accordance with the instructions of the state tax commission, the clerk shall make two (2) fair and correct copies, or reproductions of such copies, of each roll, but in counties having two (2) judicial districts, two (2) for each district, as examined and corrected, if it be corrected. He shall transmit one (1) copy of each roll to the state tax commission within thirty (30) days after the final approval of the rolls by the board under the orders of the state tax commission and he shall be liable on his bond for failure to transmit same by that date. He shall deliver the other copy of each roll to the tax collector upon receipt of approval of the roll by the state tax commission. He shall retain and carefully preserve the original rolls as a public record in his office. The clerk shall make the proper extensions of the total amount of property assessed to every taxpayer, and shall add truly and correctly every page of said copies and carry the results thereof to the recapitulation. He shall add said recapitulation and shall certify to the truth and correctness of all calculations in said copies.
MS Code § 27-35-125 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-125. Failure of clerk to make copies; other person appointed

 If the clerk fail to make out, certify, and transmit the copies of the assessment rolls as required, he shall forfeit the sum of Five Hundred Dollars ($500.00), to be recovered by action or motion against him and the sureties on his official bond, to be prosecuted by the state; and the board of supervisors shall appoint some other person to make and certify the copies, who shall receive the compensation provided for the clerk. The auditor and president of the board of supervisors shall certify the failure to the district attorney.
MS Code § 27-35-127 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-127. Rolls to be examined by commission; corrections and approval

 On receipt of the assessment rolls, or reproductions of such rolls, real or personal, the State Tax Commission shall examine them, and if it find a roll incorrect in any particular it may return it to the board of supervisors for correction; and the board shall cause the same to be corrected in accordance with the recommendations of the commission. However, the order of the commission shall not be inconsistent with Section 27-35-113. The assessor shall receive no salary after the August meeting of the board of supervisors until his roll or rolls have been approved by the commission unless the commission certify that the assessor is not in default with reference to making and filing the assessment rolls; nor shall the members of the board of supervisors receive compensation for their official services, after the August meeting in each year, until the assessment rolls for the year have been approved by the commission, or until the commission shall certify that the board is not in default concerning the assessment rolls. In all cases the certificate of the commission shall be entered on the minutes of the board.
MS Code § 27-35-129 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-129. Board to examine roll and determine if new assessment necessary

 The board of supervisors, at its July meeting, shall carefully examine the assessment roll, or rolls, returned by the tax assessor and shall then decide if a new assessment be necessary. If it be found that the assessor is incapable, or that his assessment is so imperfect that it ought not to be approved, even if objections be not filed, the board may appoint some suitable person to proceed immediately to make the assessment. The board of supervisors shall in such case adopt an order setting forth the true facts and conditions and the time necessary for making of a new assessment roll, or rolls, and shall certify the order to the Department of Revenue. The Department of Revenue shall, upon receipt of the certificate from the board of supervisors, determine and notify the board of supervisors when the roll, or rolls, shall be filed, the time for equalization by the board of supervisors, the giving of notice to taxpayers and the time when objections to the roll, or rolls, shall be heard and determined by the board of supervisors. The person appointed to make the assessment shall proceed immediately to make the assessment in the same manner and with the same powers of the tax assessor when assessments are made at the time provided by law, and shall prepare and file the assessment roll, or rolls, within the time prescribed by the order of the department. The person so appointed and discharging the duty shall be allowed the compensation allowed by law to the assessor for like services, and shall have the same deputies allowed by law to the tax assessor. The board of supervisors shall require of the persons appointed the same bond as is required of the tax assessor. The roll, or rolls, made under the provisions of this section shall be the legal assessment roll and the old one shall be thereby annulled.
MS Code § 27-35-131 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-131. Board of supervisors to equalize assessments

 An assessment roll, or rolls, made by a person appointed by the board of supervisors for that purpose, as provided in Section 27-35-129 shall be made and returned at the time prescribed by the order of the state tax commission, and at the time designated by the order of the state tax commission, the board shall immediately assemble, receive and examine the same, and shall do all things which the law directs to be done if the roll had been received and equalized at the July meeting, except as to the time. The board of supervisors shall have power to increase or decrease the assessment of any property or person and shall cause to be added to the roll by the tax assessor, or the person appointed, any person or property omitted therefrom. Such equalization shall be completed within ten (10) days of the time designated by the state tax commission for the hearing of objections, and shall immediately, by newspaper publication, give notice that such roll, or rolls, so equalized are ready and open for inspection and examination by any taxpayer. The notice required to be given shall designate the time and place where objections to the assessments will be heard and determined. All objections to the assessment of property, as shown by such roll, or rolls, must be made in writing and filed by the taxpayers during the first three (3) days of the meeting and the board shall hear and determine all objections, and shall sit from day to day until the same shall have been disposed of and all corrections made. At the meeting when such objections are heard, the board shall have the power to increase or decrease the assessment of any taxpayer and to add to the assessment roll any person or property found to be omitted therefrom; provided, that when any person or property is added to the roll, or where any assessment is increased, the board shall require the clerk to give notice by mail to such person designating a future date when objections to such assessment or increase will be heard and determined. Such time shall be not less than ten (10) days nor more than fifteen (15) days. When all objections to such roll have been heard and determined, the board of supervisors shall forward to the state tax commission, as provided by law, a recapitulation of said roll, or rolls; and the roll, or rolls, shall be dealt with in all respects as now provided by law for rolls made and filed on the first Monday of July, except as to the time.
MS Code § 27-35-133 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-133. Validation of land roll; correction and revision

 The board of supervisors of any county is hereby authorized to declare and proclaim the current land assessment roll to be in force and effect for one (1) additional year, when in the opinion of the board, the roll is in satisfactory condition, and may be corrected by the board so that the assessment therein will be uniform and equal with the assessment of other property in the county, and will not cause financial loss to the county, nor injustice to any individual taxpayer. The board shall enter an order on its minutes at its January meeting in the year following the year in which the land assessment roll was made, declaring that a new land assessment will not be made for the current year, and that the latest land roll will be corrected and revised, and approved as the land assessment for that year. The board shall require its clerk to make and send promptly by mail a certified copy of the order to the county tax assessor and to the state tax commission, and a copy of the order shall be published in the form of a notice to the taxpayers of the county. It shall be the duty of the tax commission to furnish the assessor, the clerk, and the board with all needed sheets and other forms for correcting and approving the roll as so corrected; but new binders will not be used.
MS Code § 27-35-135 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-135. Consideration of land roll; procedure as to changes

 When the land roll is ordered by the board to be declared in force for the year following the year in which it was made, the assessor shall assemble, for presentation to the board, all necessary information which is obtainable with respect to the taxable real property in the county, and shall present to the board at its July meeting his recommendation of the changes which include the addition of buildings not on the roll, changes in ownership, subdivisions of tracts of land, and destruction of buildings, and other information which is pertinent to the circumstances enumerated in Sections 27-35-143 and 27-35-147, or as may be requested by the board, to enable it to make such changes as will cause the taxes to be charged to the person or property liable therefor, and to fix the assessments of property according to the value thereof, to the end that all property shall be assessed and taxed uniformly and equally. The board shall proceed to consider the land assessment roll along with the personal property assessment roll as is required by Sections 27-35-83 and 27-35-87, Mississippi Code of 1972, in the same manner as is done in the year in which the land roll is made. The board shall make a record of its changes, and if expedient the board may prepare, or have prepared, new pages to replace any page or pages in the roll where changes are so numerous as to cause confusion and uncertainty in the description of any property and of any individual assessment. The pages which are replaced shall be marked void by the clerk, who shall place the new pages in the roll at the place in the roll immediately following the pages marked void, and shall certify copies of the new pages, one (1) to the tax collector, and one (1) to the tax commission. The tax collector and the tax commission shall place the pages received in their respective copies of the roll.   The board shall publish a notice to the taxpayers as required by Section 27-35-83 that the roll is open for inspection and shall meet and hear objections as provided by Sections 27-35-89 and 27-35-93. When all objections have been heard, the board shall approve finally, by order, the roll as so corrected and revised, and the clerk of the board shall prepare a new recapitulation and a new certificate for the corrected roll and deliver one (1) copy to the tax collector and one (1) copy to the state tax commission. The roll so approved shall be the legal roll, and the values thus fixed shall be the legal value of the property described for the payment of taxes, and it shall be the duty of each and every taxpayer to pay his taxes thereon according to such value.
MS Code § 27-35-137 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-137. Compensation for reassessment

 Upon the return and approval by the board of such land roll, the board may allow the assessor, or person appointed by the board to make such reassessment, such compensation as allowed for a regular assessment. The clerk shall receive the same fee for making copies of said roll as is allowed for making copies of a regular assessment.
MS Code § 27-35-139 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-139. Correction of assessments between county lines

 Boards of supervisors of adjoining counties may employ a person or persons to assess and correct assessments between county lines. For such services they may pay a compensation not exceeding Five Dollars ($5.00) per day. The assessor may do this work, and, if deemed necessary, they may employ a surveyor to aid in its performance.
MS Code § 27-35-141 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-141. Board may have new assessment roll made when same destroyed

 In case of the destruction or mutilation of an assessment roll, or reproduction thereof, the board of supervisors may have duplicate copies made from copies on file in the office of the state tax commission, or in the office of the chancery clerk; and when certified to be correct by the clerk, the copy shall be treated and recognized as the legal roll. All orders of the board of supervisors adopted before the destruction or mutilation of such roll, either increasing or decreasing the assessment of any property, shall apply to the copy of such roll made as herein provided. In case an assessment roll, or rolls, be lost, destroyed, or stolen before the copies have been made and filed as provided by law, the board of supervisors shall order a new assessment made and a new roll, or rolls, prepared in the manner required by law when made at the regular time, and the board of supervisors and all other officers, either county or state, shall perform all duties in reference to said roll, or rolls, as if made at the regular time. The tax assessor, board of supervisors, and chancery clerk, shall receive compensation for making a new roll as herein provided in the same amount as required to be paid if made at the regular time. The state tax commission shall furnish blank rolls when requested by a board of supervisors.
MS Code § 27-35-145 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 35 - Ad Valorem Taxes-Assessment|Article 1 - General Provisions|§ 27-35-145. Application for change of assessment; hearing; order

 Any person desiring a change in assessment as provided in Section 27-35-143 shall make, in writing, an application in duplicate to the board of supervisors of the county where such assessment is made (or the tax assessor of the county may make such applications for him) on the forms prescribed, setting forth the grounds for the reduction, change, or cancellation claimed. At any meeting, either regular, special, or adjourned, the board of supervisors may hear and determine the matter and shall require such evidence as, in its opinion, is necessary to substantiate the application. If the board approves the application it shall adopt an order setting forth its conclusions, which order shall be dealt with as hereinafter provided. The state tax commission shall prescribe and furnish the forms necessary for complying with the provisions of this section.