reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-21 - Corrective actions taken on findings

(1)
No later than six (6) months or less at the discretion of the university president or chancellor, the community/junior college president or state agency director after a financial, compliance, electronic data processing or performance audit is issued, the agency internal audit director shall inform the university president or chancellor, the community/junior college president or the agency head and audit committee of the status of corrective actions taken by the university, community/junior college or agency manager responsible for supervision of the program activity, function or organizational unit audited.
(2)
If a follow-up report is issued, the university, community/junior college or agency internal audit director shall submit the report to the head of the university, community/junior college or agency and the audit committee. The follow-up report shall be provided upon request to any member of the Legislature, the State Auditor, the Attorney General, the Governor or other external auditor.
Laws, 2003, ch. 437, § 11, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-23 - Roles of state or external auditors and legislative committees

(1)
The state or other external auditor, in connection with planning independent postaudits of the same agency, shall give appropriate consideration to internal audit reports and the resolution of findings therein.
(2)
Appropriate legislative committees may inquire into the reasons or justifications for failure of the university, community/junior college or agency to correct the deficiencies reported in internal audits.
Laws, 2003, ch. 437, § 12, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-25 - Professional development of internal audit staff; cooperation regarding technical assistance

(1)
The university, community/junior college or agency head shall make available to the internal audit director adequate resources specifically appropriated to ensure the professional development and continuing professional education of the internal audit staff.
(2)
The internal audit director shall cooperate with the State Auditor or other external auditor in the exchange of technical assistance and access to current information concerning audit techniques, policies and procedures.
Laws, 2003, ch. 437, § 13, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-27 - Review and approval of audits

The university president or chancellor, the community/junior college president or the agency director shall:
(a)
Review and approve the annual internal audit plan and budget, internal and external audit reports, follow-up reports and quality assurance reviews;
(b)
Periodically meet with the agency internal audit director to discuss pertinent matters, including whether there are any restrictions on the scope of audits; and
Laws, 2003, ch. 437, § 14, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-29 - State Interagency Internal Audit Forum

A State Interagency Internal Audit Forum may be established and composed of agency internal audit directors. The annual report may include a comparison of the annual audit plan for the year with the actual audit report issued and an explanation for any differences. The purpose of the forum will be to promote the exchange of communication, to identify professional development needs and/or conduct or coordinate training programs, to share audit techniques and approaches, and to address ways to improve agency operations and systems of internal control. The forum will elect officers from its membership and may meet periodically throughout the year.
Laws, 2003, ch. 437, § 15, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-31 - Annual report of internal audit directors

Within one hundred twenty (120) days after the end of each fiscal year, the university, community/junior college or agency internal audit director shall issue an annual report which separately lists audit reports issued, and other activities completed or in progress as of the end of the fiscal year. The annual report shall describe accomplishments of the internal audit activities. Copies of the report shall be provided to the governing board or commission and the university president or chancellor, the community/junior college president or the agency head and the audit committee. The annual report shall be provided upon request to the State Auditor or other external auditor.
Laws, 2003, ch. 437, § 16, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 25 - PUBLIC OFFICERS AND EMPLOYEES; PUBLIC RECORDS (§§ 25-1-1 — 25-65-33) › Chapter 65 - AGENCY, UNIVERSITY AND COMMUNITY/JUNIOR COLLEGE INTERNAL AUDITING PROGRAM (§§ 25-65-1 — 25-65-33) › Section 25-65-33 - Investigation of criminal activity

If, during the course of an audit, an auditor determines that criminal activity may be involved, then investigative records shall be confidential until the audit is complete and shall be provided to the university president or chancellor, the community/junior college president or agency director and shall be forwarded to the Attorney General to determine if a criminal prosecution shall proceed.
Laws, 2003, ch. 437, § 17, eff. 7/1/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-1 - Bond; oath

The assessor of each county, except in those counties wherein the office of assessor and the office of tax collector are combined as provided in Section
27-1-7
, shall take and file the oath of office required by the Constitution and give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to Fifty Thousand Dollars ($50,000.00).
Codes, 1880, § 348; 1892, § 114; 1906, § 115; Hemingway's 1917, § 3459; 1930, § 100; 1942, § 9088; Laws, 1890, p. 36; Laws, 1986, ch. 458, § 32; Laws, 1992, ch. 400, § 1, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-3 - Assessor may appoint deputies; oath of office; bond; appointment process

The assessor may, with the approval of the board of supervisors of the county, appoint deputies, who shall take the oath of office, and shall be required by the assessor to give bond to him in an amount not less than Ten Thousand Dollars ($10,000.00) for the faithful discharge of their duties. The appointment shall be in writing, filed with the clerk of the board of supervisors, whose approval shall be entered on the minutes of such board.
Codes, 1857, ch. 3, art 4; 1880 § 349; 1892, § 115; 1906, § 116; Hemingway's 1917, § 3460; 1930, § 101; 1942, § 9089; Laws, 2009, ch. 467, § 12; Laws, 2009, 2nd Ex Sess, ch. 91, § 1, eff. 7/1/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-5 - Duties and compensation

The assessor shall perform all of the duties required of him by this chapter, and such other duties as may be required by law, and he shall be compensated as provided in Chapter 3 of Title 25 of the Mississippi Code of 1972.
Codes, 1892, § 116; 1906, § 117; Hemingway's 1917, § 3461; 1930, § 102; 1942, § 9090.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-7 - Assessor to be tax collector; bond; duties; effect of failure to qualify as tax collector

The assessor of each county, except as otherwise provided in this chapter, shall be the tax collector therein; and he shall give one (1) bond for the combined office of assessor and tax collector, 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 such collector; however, such bond shall not exceed the amount of One Hundred Thousand Dollars ($100,000.00). He shall also take and file the oath of office as tax collector. Such assessors and tax collectors shall collect all taxes heretofore collected by the sheriffs 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 of said counties and shall, by the twentieth day of the month following collection, pay same 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 assessor and 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. In case of the failure of the assessor to qualify as tax collector within the same time allowed for taking the oath of office and giving bond as assessor, he shall thereby vacate the office of assessor and the vacancy, as assessor and tax collector, shall be filled according to law. Such assessors and tax collectors shall perform all of the tax collecting duties heretofore performed by the sheriffs thereof with the full and complete authority and liabilities heretofore possessed by or imposed upon said sheriffs. However, an assessor and 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 assessor and tax collector because of insufficient funds in the account on which such check, draft or order was drawn, if the assessor and 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.
Codes, 1942, § 9098-01; Laws, 1968, ch. 369, § 6; Laws, 1972, ch. 464, § 1; Laws, 1986, ch. 458, § 33; Laws, 1989, ch. 391, § 1; Laws, 1991, ch. 604, § 4; Laws, 1992, ch. 400, § 2, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-11 - Tax collector as separate officer in certain counties; reconsolidation of offices

In counties with a total assessed valuation of Sixty-Five Million Dollars ($65,000,000.00) or above, the board of supervisors, in its discretion, may separate the office of tax collector from the office of assessor by resolution spread upon the minutes of the board, provided that such resolution shall come into effect with the succeeding term of office and shall not affect any duly elected official during the performance of his term.
Any such resolution to separate the offices shall be adopted on or before February 1, 1971, or on or before February 1 of any succeeding year in which general county and statewide elections are held.
After the offices have been separated, they shall remain separate until consolidated by like resolution of the board of supervisors for the succeeding term; provided, however, such resolution to consolidate the offices, having been once separated, shall become effective only after the affirmative vote of a majority of the qualified voters of the county participating in an election to be held in conformity, in all respects, with the applicable statutes governing special elections.
Codes, 1942, § 9098-03; Laws, 1968, ch. 369, § 10, eff. 8/8/1968.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1942, § 9098-04; Laws, 1968, ch. 369, § 11; Laws, 1972, ch. 464, § 2; Laws, 1986, ch. 458, § 34; Laws, 1989, ch. 391, § 2; Laws, 1991, ch. 604, § 5, eff. 7/1/1991.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1942, § 9098-05; Laws, 1968, ch. 369, § 13, eff. 1/3/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1930, § 106; 1942, § 9094.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1930, § 107; 1942, § 9095; Laws, 1994, ch. 521, § 29, eff. 3/25/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1930, § 108; 1942, § 9096.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-23 - Authority to inspect property and demand data

(1)
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.
(2)
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.
(3)
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.
(4)
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.
Codes, 1930, § 109; 1942, § 9097; Laws, 1956, ch. 401; Laws, 2003, ch. 468, § 3, eff. 10/1/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1930, § 105; 1942, § 9093.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, Hemingway's 1921 Supp. § 3811k; 1930, § 219; 1942, § 9098; Laws, 1920, ch. 131.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1942, § 9098-07; Laws, 1968, ch. 369, § 16, eff. 8/8/1968.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-31 - [Repealed]

Repealed by Laws, 1972, ch. 478, § 2, eff. 10/1/1973.
Codes, 1942, § 9098-06; Laws, 1968, ch. 369, § 14; 1972, ch. 478, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Laws, 1973, ch. 461, §§ 1, 2; Laws, 1975, ch. 378, § 1; Laws, 1976, ch. 461; Laws, 1986, ch. 400, § 19, eff. 10/1/1986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 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.
Codes, 1942, § 9098-01; Laws, 1968, ch. 369, § 6, eff. 1/3/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › GENERAL PROVISIONS (§§ 27-1-1 — 27-1-35) › Section 27-1-35 - and 27-1-37 - [Repealed]

Repealed by Laws of 2009, ch. 546, § 24, eff. 4/15/2009.
§ 27-1-35. [Codes, 1906, § 118; Hemingway's 1917, § 3462; 1930, § 103; 1942, § 9091.] § 27-1-37. [Codes, 1906, § 119; Hemingway's 1917, § 3463; 1930, § 104; 1942, § 9092.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 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:
(a)
The President of the Mississippi Assessors and Collectors Association, who shall serve on the board during his term as president;
(b)
The State Auditor, or his designee;
(c)
One (1) member to be appointed by the State Auditor;
(d)
One (1) member appointed by the President of the Mississippi Assessors and Collectors Association;
(e)
One (1) member representing the Center for Governmental Training and Technology; and
(f)
Two (2) members appointed by the Commissioner of Revenue.
Laws, 2010, ch. 434, § 2, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 27-1-55 - Frequency and location of certification courses

(1)
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.
(2)
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.
Laws, 2010, ch. 434, § 3, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 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

(1)
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.
(2)
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.
Laws, 2010, ch. 434, § 4, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 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.
Laws, 2010, ch. 434, § 5, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 27-1-61 - Frequency, location and design of examinations

(1)
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.
(2)
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.
(3)
The Education and Certification Board shall:
(a)
Give both the Collector of Revenue I examination and the Collector of Revenue II examination in a format prescribed by the board; and
(b)
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.
Laws, 2010, ch. 434, § 6, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 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:
(a)
Consists of tested courses offered by nationally recognized assessing organizations; and
(b)
Requires superior knowledge of assessment administration and property valuation concepts.
Laws, 2010, ch. 434, § 7, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 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.
Laws, 2010, ch. 434, § 8, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 27-1-67 - Certification as Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue; revocation of certificate; notice and hearing

(1)
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.
(2)
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:
(a)
The preparation, administration or taking of the examination for Collector of Revenue I or Collector of Revenue II certification; or
(b)
Completion of the curriculum for Mississippi Collector of Revenue certification.
(3)
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.
Laws, 2010, ch. 434, § 9, eff. 10/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 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:
(a)
Testing and training of county tax collectors, assessor-tax collectors and their deputies; and
(b)
Administration of the Mississippi Collector of Revenue Certification Program and the design of its curriculum under Sections
27-1-57
and
27-1-63
.
Laws, 2010, ch. 434, § 10; Laws, 2011, ch. 383, § 2, eff. 3/14/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-1 - Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office

(1)
There is hereby created a Department of Revenue, the head of which shall be the Commissioner of Revenue, who shall be appointed by the Governor, with the advice and consent of the Senate. Each term of office of the Commissioner of Revenue shall be for six (6) years, or until his successor shall be appointed and qualified. The Governor shall include in his appointment, the expiration date of the appointment. Vacancies shall be filled by the Governor for the unexpired portion of the term in which the vacancy occurs.
(2)
The Commissioner of Revenue shall be a qualified elector, shall have at least a bachelor's degree from an accredited college or university, and shall possess a special knowledge of taxation and revenue as pertaining to the State of Mississippi. The Commissioner of Revenue shall be full time and shall not be actively engaged in any other business or occupation.
(3)
The Commissioner of Revenue shall, before entering upon the discharge of the duties of his office, take and subscribe to the oath of office prescribed by the Constitution, shall file the oath in the Office of the Secretary of State, and shall execute a bond in some surety company authorized to do business in the state, to be approved by the Governor, and filed in the Office of the Secretary of State in the penal sum of Two Hundred Fifty Thousand Dollars ($250,000.00), conditioned for the faithful and impartial discharge of the duties of his office. The premium on the bond shall be paid as provided by law out of funds appropriated to the Department of Revenue.
(4)
The Commissioner of Revenue is not subject to removal from office other than by impeachment or by removal from office as provided for under Section
25-5-1
, except that in addition to impeachment and removal, the Commissioner of Revenue may also be removed from office for a criminal conviction for violating the Internal Revenue Code.
Codes, 1942, §§ 9197, 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1973, ch. 431, § 1; Laws, 1980 ch. 561, § 6; Laws, 2009, ch. 492, § 9, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-2 - Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified

(1)
No person appointed by the Governor as Commissioner of Revenue under the terms of Section
27-3-1
shall be eligible to take office unless his name shall have been submitted to the Mississippi Senate for its advice and consent at least thirty (30) days prior to the scheduled adjournment of the regular session of the Legislature being held in the calendar year in which the term of the office of the incumbent shall expire.
(2)
As to the appointment of the Commissioner of Revenue under Section
27-3-1
for the term that begins on July 1, 2010, and expires on June 30, 2016, for purposes of subsection (1) of this section, the Chairman of the State Tax Commission whose term expires on June 30, 2010, shall be deemed to be the incumbent of this position and shall serve as the Commissioner of Revenue until the person appointed by the Governor to fill this term has been appointed and qualified.
(3)
If for any reason an appointment by the Governor under Section
27-3-1
is not given the advice and consent of the Mississippi Senate prior to the adjournment of such regular session, the Governor may submit another appointment at any time to the Mississippi Senate for its advice and consent at a regular or extraordinary session of the Legislature.
(4)
The prohibition contained in subsection (1) of this section shall not apply when a vacancy shall occur by death or resignation of the incumbent.
Laws, 1973, ch. 431, § 2; Laws, 2002, 1st Ex. Sess., ch. 1, § 1; Laws, 2009, ch. 492, § 10, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-3 - Commissioner of Revenue of Department of Revenue to be executive officer

The Commissioner of Revenue of the Department of Revenue shall be the executive officer of the Department of Revenue. He shall have the power and authority to perform all duties and powers prescribed by the laws of this state to be performed by the Chairman of the State Tax Commission, the Commissioner of Revenue, the State Tax Commission or the Department of Revenue. The commissioner shall have the power and authority to enforce all rules and regulations promulgated by him, the Chairman of the State Tax Commission or the State Tax Commission.
Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150; Laws, 1980, ch. 561, § 7; Laws, 2009, ch. 492, § 11, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-5 - and 27-3-7 - [Repealed]

Repealed by Laws, 1980, ch. 561, § 42, eff. 7/2/1980.
§§ 27-3-5 and 27-3-7. [Codes, 1942, § 9198; Laws, 1932, ch. 119; Laws, 1938, ch. 150.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-9 - Compensation of Commissioner of Revenue

The Commissioner of Revenue shall receive an annual salary fixed by the State Personnel Board. The actual traveling expenses of the commissioners and of the employees of the Department of Revenue incurred in the performance of their official duties shall be allowed, and such salaries and expenses shall be payable out of funds appropriated for the expenses of the Department of Revenue.
Codes, 1942, § 9203; Laws, 1932, ch. 119; Laws, 2009, ch. 492, § 12, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-11 - [Repealed]

Repealed by Laws, 2009, ch. 492, § 143, eff. 7/1/2010.
Codes, 1942, § 9199; Laws, 1932, ch. 119; Laws, 1938, ch. 150.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-13 - Employees

The Commissioner of Revenue is empowered to employ such accountants, appraisers, information systems programmers, information systems technicians, information systems managers, clerical help, stenographers, and such other assistants and/or attorneys as he may deem necessary to the proper discharge of the duties of the Department of Revenue, to prescribe their duties and to fix the compensation of each employee within the rules, regulations and guidelines of the State Personnel Board. Such employees may be used interchangeably in the administration of the various duties imposed by law upon the commissioner in the several offices of the Department of Revenue. Further, the Commissioner of Revenue may designate any ten (10) employees of the commission to be law enforcement officers, as defined in Section
45-6-3
, with police powers to enforce any laws administered by the Department of Revenue. Temporary employees may be employed as hereinabove, when in the opinion of the commissioner a seasonal press of business requires, except that such temporary employees shall be retained no longer than is necessary to the discharge of the duties imposed by law upon the department.
The Commissioner of Revenue may require any employee with access to federal tax information to be fingerprinted and the commissioner may request a background check regarding such employee from any state or federal agency.
Codes, 1942, §§ 9200, 9213-02; Laws, 1932, ch. 119; Laws, 1962, ch. 588, § 2; Laws, 1970, ch. 542, § 10; Laws, 1980, ch. 561, § 8; Laws, 1993, ch. 432, § 1; Laws, 2009, ch. 492, § 13, eff. 7/1/2010.
Amended by Laws, 2016, ch. 317, HB 447, 1, eff. 4/4/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-14 - [Repealed]

Repealed by Laws of 1992, ch. 496, § 25, eff. 7/1/1992.
Laws, 1981, ch. 366, § 10, eff. 11/1/1981.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-15 - Bonds of employees

The Commissioner of Revenue may require such of his employees as authorized by this chapter to execute bonds in some surety company authorized to do business in the State of Mississippi in such sum as it may order not to exceed for any one (1) employee the sum of Twenty-five Thousand Dollars ($25,000.00), and the premium on the bond shall be paid out of any money appropriated for the general expenses of the Department of Revenue.
Codes, 1930, § 7020; 1942, § 9215; Laws, 1930, ch. 240; Laws, 2009, ch. 492, § 14, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 3 - DEPARTMENT OF REVENUE (§§ 27-3-1 — 27-3-87) › Section 27-3-17 - Quarters and equipment for Department of Revenue

It is the duty of the Department of Finance and Administration to provide suitable and adequate quarters and equipment for the Department of Revenue, for its office force and for filing its records, books, papers and assessment rolls.
Codes, Hemingway's 1921 Supp. § 7769f; 1930, § 7003; 1942, § 9206; Laws, 1918, ch. 228; Laws, 2009, ch. 492, § 15, eff. 7/1/2010.