reglab/housing_qa huggingface dataset:
MS Code § 27-1-13 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-13. Tax collector as separate officer; election; bond; powers and duties

 In any such county that has properly adopted a resolution to separate such offices, there shall be a separate tax collector therein who shall possess the same qualifications and be elected at the same time and in the same manner as provided by law for the assessor. He shall give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to five percent (5%) of the sum of all the state and county taxes shown by the assessment rolls and the levies to have been collectible in the county for the year immediately preceding the commencement of the term of office for said collector, and he shall also take and file the oath of office as tax collector; however, such bond shall not exceed the amount of One Hundred Thousand Dollars ($100,000.00). Such tax collector shall collect all taxes heretofore collected by sheriffs or assessors, as the case may be, in said counties, including but not limited to ad valorem and privilege taxes, charges and fees of every kind and nature heretofore comprising a portion of the tax collecting duties of the sheriffs or assessors of said counties and shall pay same monthly to the collecting political subdivision without retaining any portion thereof for his services. Provided, however, regardless of the political subdivision or fund for which the tax was collected, the tax collector shall pay at least the percentage of such tax heretofore retained by the sheriff as his fee directly into the general fund of the concerned county, and said payment shall be made by the twentieth day of the month following collection. Such tax collectors shall perform all of the tax collecting duties in such counties heretofore performed by the sheriffs or assessors thereof, as the case may be, with the full and complete authority and liabilities heretofore possessed by or imposed upon said sheriffs or assessors. However, a tax collector shall not be liable for ad valorem taxes, privilege taxes, charges and fees collected by him, payment for which was made by a check, draft or other order for the payment of money which has been returned to the tax collector because of insufficient funds in the account on which such check, draft or order was drawn, if the tax collector has exhausted all reasonable means of collecting such instrument, including the filing of a civil suit or presentation to the district attorney for collection under Section 97-19-73 et seq.
MS Code § 27-1-15 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-15. Method of operation where offices of assessor and tax collector are separated

 In the event the offices of assessor and tax collector shall have been separated in any such county, then each of the said officers shall operate his office according to the provisions of Section 27-1-9 of this chapter which prescribes the method of operation of the combined office of assessor and tax collector.
MS Code § 27-1-17 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-17. May demand list of employees

 The county tax assessor may require any person, firm or corporation having any person or persons in their employ, to deliver to him in his official capacity a list of all such persons or employees, showing the names, ages, sex, and residence, if such information is available in the records of the reporting person, firm or corporation.
MS Code § 27-1-19 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-19. To gather and record data; electronic filing and storage

 The county assessor shall from time to time by personal inspection and examination, by himself or deputies, gather and record, in writing, any and all available data and information bearing upon the location, number, amount, kind and value of any and all property and persons which he is required by law to assess; and he shall keep a list of all persons subject to assessment in his county and shall note thereon all removals from the county or from one precinct to another within the county, and shall add thereto the names of all persons subject to assessment moving into his county. The information required to be collected and preserved shall be filed and systematically indexed and remain a permanent part of the record of the assessor's office in such manner that the same may be available for the use of the board of supervisors and other officials of the county and state performing duties with reference to the assessment of property and the collection of taxes.   Such records may be generated, filed, stored, retained, copied or reproduced by microfilm, microfiche, data processing, computers, magnetic tape, optical discs or any other electronic process which correctly and legibly stores and reproduces or which forms a medium for storing, copying or reproducing documents, files and records in addition to, or in lieu of the paper documents, files and records.
MS Code § 27-1-21 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-21. Shall examine records

 The assessor shall have the right and power and it shall be his duty to inquire into the purchase price paid for any property, real or personal, and to ascertain and acquaint himself with any sales or transfers of property of like description or value made or effected in the vicinity, within the year or years next preceding the listing for assessment then being made; and the price paid for property at such sales or transfers shall be considered by the assessor in determining the value of property to be listed for assessment.
MS Code § 27-1-23 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-23. Authority to inspect property and demand data

  The county and municipal tax assessor in person, or by deputy, shall have the right, power and authority and it shall be his duty to require of any property owner an inspection of his books and accounts, papers, memoranda and records, and he shall have the right to examine in full the same, and may from his books and accounts make an estimate of the value of all property to be assessed. Such assessors shall also, if in their opinion it be necessary, put upon oath the owner, agent or employees of the owner, and propound to him or them, such questions as will elicit from him, or them, the actual cash value of any property subject to assessment. Such assessors shall have the right and power to inquire into and ascertain the insured value of any and all property, or into the value at which the same has been insured previously and to ascertain the amount of fire insurance carried on any and all property which shall include fire insurance carried on stocks of merchandise, or goods kept for use or sale, machinery, fixtures or other property, and in fixing the value of property for assessment the amount of fire insurance carried and the value of the property as shown by the books and accounts of the owner shall be taken into consideration. If such assessors are advised or have reason to believe that the list of taxable property furnished by any person is incomplete or incorrect, or if any property has been undervalued, they shall assess the same and add it to the assessment roll at its true value.   In the performance of the duties and in the exercise of the powers herein vested in and imposed upon the tax assessor, such assessors and their deputies shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than a house, used as a place of residence.   In the performance of a contract entered into pursuant to Section 27-35-165(2)(a), the employees of private firms who actually appraise property shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than a house, used as a place of residence.   Private consultants hired pursuant to Section 27-35-165(2)(b) who actually appraise property shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than a house, used as a place of residence.
MS Code § 27-1-25 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-25. To devote full time to office

 The county assessor shall devote his entire time to the duties of his office. The office of the assessor shall be open for business at all such times as other county offices within the county are required, pursuant to Section 25-1-99, Mississippi Code of 1972, to be open for business and, except when necessarily absent on official business, the assessor, or his deputy, shall remain in the assessor's office during the time the office is open for business.
MS Code § 27-1-27 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-27. Supervisors to provide office

 The board of supervisors of each county shall provide for the use of the county assessor a suitable office which shall be located at a place where the county assessor is required to maintain his office pursuant to Section 25-1-99, Mississippi Code of 1972.
MS Code § 27-1-29 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-29. Delivery of books and other documents to successors in office

 At the expiration of his term of office, each assessor and tax collector or assessor shall deliver to his successor all books, papers, receipts, assessment rolls, and other documents pertaining to the office of assessor in like manner as the tax collector under the provisions of Section 27-29-31, Mississippi Code of 1972. Each sheriff and tax collector whose term of office shall expire in 1972 shall deliver documents of his office to the succeeding tax collector whether the holder of a separate office or the assessor and tax collector.
MS Code § 27-1-32 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-32. Additional funds for offices of sheriff, tax assessor, and tax collector in certain counties

 Should the board of supervisors of any county in the state with a total assessed valuation of less than One Hundred Fifty Million Dollars ($150,000,000.00) determine that the fees to be collected by the offices of sheriff, assessor, tax collector, or assessor and tax collector shall be insufficient to pay the operating budget of any one or more of said offices, said board may set aside, appropriate and expend moneys from the general fund for the purpose of supplementing the budget of any one or more of said offices.   Provided, further, the board of supervisors of any Class 1 county bordering on the Pearl River, having two (2) judicial districts, wherein is housed the seat of State Government, and wherein U.S. Highways 80 and 49 intersect is hereby authorized to set aside, appropriate and expend moneys from the general fund for the purpose of supplementing the budget of the offices of sheriff, tax collector and tax assessor.   Provided, further, the board of supervisors of any Class 1 county bordering on the State of Alabama traversed by U.S. Highway 90 and having an assessed valuation according to the 1972 assessment rolls of One Hundred Thirty-two Million Seven Hundred Seventy-two Thousand Sixty-seven Dollars ($132,772,067.00) may, in its discretion, set aside, appropriate and expend moneys from the general fund for the purpose of supplementing the budget of the tax collector, tax assessor and sheriff.
MS Code § 27-1-33 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|General Provisions|§ 27-1-33. Tax collection authority of sheriff limited

 The sheriffs shall retain all authority and liabilities heretofore possessed by or imposed upon said sheriffs but it shall not be their responsibility to collect taxes except under levy of execution.
MS Code § 27-1-53 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-53. Education and Certification Board created; board to administer and conduct education and training programs and examinations and set minimum requirements for obtaining certification; composition of board

 A seven-member Education and Certification Board is created to administer and conduct the education and training programs and examinations under the Mississippi Tax Collectors Education and Certification Program.The Education and Certification Board shall set the minimum requirements for obtaining certification of each level of certification.The board shall consist of the following members:   The President of the Mississippi Assessors and Collectors Association, who shall serve on the board during his term as president;   The State Auditor, or his designee;   One (1) member to be appointed by the State Auditor;   One (1) member appointed by the President of the Mississippi Assessors and Collectors Association;   One (1) member representing the Center for Governmental Training and Technology; and   Two (2) members appointed by the Commissioner of Revenue.
MS Code § 27-1-55 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-55. Frequency and location of certification courses

  As required in the rules and regulations adopted by the Office of the State Auditor, the Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall conduct the continuing education sessions for tax collectors, assessor-tax collectors and their deputies on an annual basis.These sessions shall be held at sufficiently convenient locations throughout the state.   Sessions shall be offered a number of times that are sufficient to provide each Collector of Revenue I assessor and Collector of Revenue II assessor with an opportunity to attend continuing education sessions every two (2) years to maintain certification for each level.
MS Code § 27-1-57 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-57. Board to conduct examination and certification program for collector of Revenue I and II certifications and administer program for Mississippi Collector of Revenue certification

  The Education and Certification Board shall conduct a tax collector and assessor-tax collector examination and certification program for Collector of Revenue I and Collector of Revenue II certifications, and administer a program for Mississippi Collector of Revenue tax collector and assessor-tax collector certification.   At the direction of the Office of the State Auditor, the board shall design and implement the programs in a manner that maximizes the number of certified county tax collectors and assessor-tax collectors involved in the tax collection process.
MS Code § 27-1-59 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-59. Collector of Revenue I and Collector of Revenue II examinations; subjects covered in examinations

 The Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall design two (2) tax collector and assessor-tax collector examinations, to be called "Collector of Revenue I" and "Collector of Revenue II."All citizens of Mississippi are eligible to apply for and to be examined under "Collector of Revenue I" and "Collector of Revenue II" examinations, subject only to the resources and limitations of the board in conducting the examinations.Both examinations shall cover the subjects of real estate appraising, accounting, property tax law and collection procedures.Successful performance on the Collector of Revenue I examination requires the minimum knowledge needed for effective performance as a county tax collector or assessor-tax collector.Success on the Collector of Revenue II examination requires substantial knowledge of the subjects covered in the examination.
MS Code § 27-1-61 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-61. Frequency, location and design of examinations

  Examinations shall be held each year at the times prescribed by the Education and Certification Board in Jackson, Mississippi, and at not less than four (4) other convenient locations chosen by the board.   The Education and Certification Board may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.   The Education and Certification Board shall:   Give both the Collector of Revenue I examination and the Collector of Revenue II examination in a format prescribed by the board; and   Design both examinations to approximate the work that a county tax collector or assessor-tax collector is required to perform, including the use of appropriate computer applications.
MS Code § 27-1-63 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-63. Board to design curriculum for tax collector and assessor-tax collector certification candidates

 The Education and Certification Board shall design a curriculum for Mississippi Collector of Revenue county tax collector and assessor-tax collector certification candidates that:   Consists of tested courses offered by nationally recognized assessing organizations; and   Requires superior knowledge of assessment administration and property valuation concepts.
MS Code § 27-1-65 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-65. Eligibility to apply for and take examinations

 Any county tax collector, assessor-tax collector, or the deputy thereof, may apply for and take the Collector of Revenue I examination.Any person who is successful on the Collector of Revenue I examination may apply for and take the Collector of Revenue II examination.Any person who is successful on the Collector of Revenue II examination may apply for Mississippi Collector of Revenue certification.
MS Code § 27-1-67 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-67. Certification as Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue; revocation of certificate; notice and hearing

  The Education and Certification Board shall certify all persons who successfully complete a certification program under Sections 27-1-51 through 27-1-69 and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that the person is a certified Mississippi county tax collector or assessor-tax collector with the designation as a Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue.   The Education and Certification Board shall revoke the certification of an individual if the board reasonably determines that the individual committed fraud or misrepresentation with respect to:   The preparation, administration or taking of the examination for Collector of Revenue I or Collector of Revenue II certification; or   Completion of the curriculum for Mississippi Collector of Revenue certification.     The Education and Certification Board shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke an individual's certification.
MS Code § 27-1-69 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 1 - Assessors and County Tax Collectors|Mississippi Tax Collectors Education and Certification Program|§ 27-1-69. Collection by Center for Governmental Training and Technology of fees for examinations and certifications; use of funds

 The Education and Certification Board shall establish a fair and reasonable fee for the examinations and certifications of county tax collectors, assessor-tax collectors and their deputies authorized under Sections 27-1-51 through 27-1-69. Such fee shall be collected by the Center for Governmental Training and Technology within the Mississippi State University Extension Service and used for:   Testing and training of county tax collectors, assessor-tax collectors and their deputies; and   Administration of the Mississippi Collector of Revenue Certification Program and the design of its curriculum under Sections 27-1-57 and 27-1-63.
MS Code § 27-5-71 (2020)
2020 Mississippi Code|Title 27 - Taxation and Finance|Chapter 5 - Motor Vehicle Comptroller|Inspection Stations|§ 27-5-71. Definition of inspection station

 The term "inspection station" as used in Sections 27-5-71 through 27-5-77, Mississippi Code of 1972, shall be deemed to mean and include establishments, either permanent or of a temporary nature, set up adjacent to or near any highway, road, street or other way or place of vehicular travel within the State of Mississippi, for the purpose of aiding in the enforcement and administration of the laws of this state with reference to the levying and collection of taxes on gasoline, oil and other petroleum products; the laws relating to the grades, standards and specifications of gasoline, oil and other petroleum products; the laws relating to the levying and collection of motor vehicle privilege license taxes or other motor vehicle taxes; the laws relating to the size and weight of vehicles operating or to be operated on the roads, streets or highways of this state or with reference to other physical qualifications of any vehicle to be operated on such roads, streets or highways; laws with reference to the nature and extent of any cargo being or to be transported over the roads, streets or highways of this state; the laws with reference to the fitness of a driver or operator of any vehicle which is being or is to be operated over the roads, streets or highways of this state; and laws with reference to the inspection of any vehicle, driver or operator, or cargo when the roads, streets or highways of this state are being or are to be traversed.