reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-69 - Examination of records by assessor

The assessor shall carefully examine the records in his county to ascertain what lands have been redeemed or purchased from the state, or have been stricken by the land commissioner from the list of lands held by the state, and, in assessing land, he shall assess all such land as the property of individuals; and the board of supervisors, in examining the assessment roll, shall pay particular attention to this requirement.
Codes, 1880, § 571; 1892, § 3861; 1906, § 4372; Hemingway's 1917, § 7011; 1930, § 3155; 1942, § 9779; Laws, 1902, ch. 67 (15).
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-71 - School lands taxable when leased

All school lands known as the sixteenth sections, reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the continuance of the lease; but in case of sale thereof for taxes, only the title of the lessee or his assignee shall pass by the sale.
Codes, Hutchinson's 1848, ch. 8, art 17 (21); 1857, ch. 3, art 20; 1871, § 1679; 1880, § 494; 1892, § 3780; 1906, § 4289; Hemingway's 1917, § 6923; 1930, § 3156; 1942, § 9780.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-73 - Assessor not to be paid unless whole county on roll

Compensation shall not be allowed to the assessor unless he show on the assessment roll an assessment of all the land in his county; and it shall be the duty of the board of supervisors to carefully compare the assessment roll with the township maps of the county, with a view to the enforcement of this provision.
Codes, 1880, § 495; 1892, § 3781; 1906, § 4290; Hemingway's 1917, § 6924; 1930, § 3157; 1942, § 9781.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-75 - Clerk of supervisors to furnish assessor and tax commission certain data

Whenever any road district or other taxing district or municipality is created, or when its metes and bounds are changed, the clerk of the board of supervisors shall deliver, within ten (10) days after such creation or alteration has been made final, to the tax assessor of the county and to the state tax commission a certified copy of the metes and bounds of the district or municipality, and, in addition to these copies, such official shall also furnish the tax commission with as many additional certified copies of such order as there are public service corporations operating in or through the district.
Codes, Hemingway's 1921 Supp § 7769s1; 1930, § 3158; 1942, § 9782; Laws, 1920, ch. 162; Laws, 1964, ch. 521, § 1, eff. 6/11/1964.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-77 - County superintendent to furnish certain data

Whenever any change is made by the county board of education in the boundary line of any school district in the county, it shall be the duty of the county superintendent of education to furnish to the tax assessor of the county, tax collector of the county, the clerk of the board of supervisors and the state tax commission, within fifteen (15) days after the order of the county board of education making such change has become final, a certified copy of the metes and bounds of such school district, and, in addition to these copies, the said county official shall also furnish the state tax commission as many additional certified copies of such order as there are public service corporations operating in or through such district.
Codes, Hemingway's 1921 Supp § 7769t1; 1930, § 3159; 1942, § 9783; Laws, 1920, ch. 162; Laws, 1950, ch. 248; Laws, 1964, ch. 521, § 2; Laws, 1968, ch. 361, § 37, eff. 1/1/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-79 - Penalty for failure to comply with requirements of sections 27-35-75 and 27-35-77

The clerk of the board of supervisors, or the county superintendent of education, shall be liable on his bond for any taxes that any district or municipality shall fail to receive, if he fail to comply with the requirements of Sections
27-35-75
and
27-35-77
.
Codes, Hemingway's 1921 Supp § 7769v1; 1930, § 3160; 1942, § 9784; Laws, 1920, ch. 162.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-81 - When assessment rolls filed; board may extend time

(1)
If the assessment is conducted by or under the direction of the assessor, the assessor shall complete the assessment of both real and personal property and file the roll or rolls with the clerk of the board of supervisors on or before the first Monday in July of each year. He shall make an affidavit and append it to each roll, showing that he has faithfully endeavored to ascertain and assess all the persons and property in his county, that he has not omitted any person or thing, or placed upon, or accepted an under valuation of any property, through fear, favor or partiality, and that he has required every taxpayer to make the oath required to be taken by the person rendering a list of his taxable property wherever possible. The assessor shall file with the roll or rolls, under oath, a list showing the name of every taxpayer who has failed or refused to make oath to his tax lists.
(2)
If the roll or rolls are not filed as required by this section on or before the first Monday in July of each year, the board of supervisors at its July meeting shall adopt an order showing the failure of the roll or rolls to be filed and shall certify to the Department of Revenue a statement showing such failure and the time necessary to complete the roll or rolls.
(3)
Upon receipt of such certificate from the board of supervisors of any county, the Department of Revenue shall provide when such roll shall be completed and filed, and the date when the board of supervisors shall meet to equalize the roll or rolls, and the time when objections to the assessments contained in such roll or rolls, shall be heard by the board of supervisors, provided that not less than ten (10) days' notice shall be given prior to the hearing of such objections. When such roll or rolls shall be filed, they shall be dealt with in all respects as now provided by law except as to the time.
Codes, Hemingway's 1921 Supp § 7769a1; 1930, § 3161; 1942, § 9785; Laws, 1920, ch. 323; Laws, 1926, ch. 213; Laws, 2003, ch. 468, § 2; Laws, 2009, ch. 492, § 68, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-83 - Supervisors to equalize rolls; notice to taxpayers

The board of supervisors shall immediately at the July meeting proceed to equalize such rolls and shall complete such equalization at least ten (10) days before the August meeting, and shall immediately by newspaper publication notify the public that such rolls so equalized are ready for inspection and examination. In counties having two (2) judicial districts, the board shall by order designate on what days during August it will begin in each of the two (2) districts upon its hearing of objections, and these days shall be named in the said notice, and the board shall be authorized to hold its sessions in the two (2) districts respectively as designated in the order aforesaid. The foregoing provision with reference to counties with two (2) judicial districts shall apply to any subsequent meetings whereof notice to taxpayers is necessary to be given.
Codes, Hemingway's 1921 Supp § 7769c1; 1930, § 3162; 1942, § 9786; Laws, 1920, ch. 323.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-85 - Assessor to attend meetings of board of supervisors

The assessor shall attend the July meeting and all subsequent sessions of the board of supervisors when and while the board is considering assessments and until the final approval of the assessment rolls and render all assistance which his knowledge or information may enable him to give.
Codes, Hemingway's 1921 Supp. § 3769d1; 1930, § 3163; 1942, § 9787; Laws, 1920, ch. 323.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-87 - What to be done at meetings

At the meeting for the equalization of assessments, the board of supervisors shall carefully examine the roll or rolls, and shall then and there cause to be assessed any person or thing that may be found to be omitted, and anything found to be undervalued may be correctly valued. In the year in which the land assessment is made, the board shall carefully examine the land roll and see that it embraces all the land in the county, and correctly represents it as being the property of individuals or the state or United States, according to the fact, and taxable or not taxable according to law, and that all is correctly described so as to be identified with certainty, and that there are no double assessments. All land improperly omitted from the roll shall be added thereto by the board or under its direction, and land incorrectly or insufficiently described shall be properly described, and land which is not classed correctly or undervalued shall be properly classified and valued. The board shall cause all corrections to be made in the rolls, which, being done, the board shall enter an order approving the assessments, with or without corrections, as the case may be, subject to the right of parties in interest to be heard on objections as hereafter provided.
Codes, 1880, § 505; 1892, § 3793; 1906, § 4305; Hemingway's 1917, § 6939; 1930, § 3164; 1942, § 9788.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-89 - Objections to assessments generally

(1)
The board of supervisors of each county shall hold a meeting at the courthouse, or at the chancery clerk's office in counties where the chancery clerk's office is in a building separate from the courthouse, on the first Monday of August, to hear objections to the assessment. The board shall examine the assessment rolls, and hear and determine all exceptions thereto, and shall sit from day to day until the same shall have been disposed of, and all proper corrections made, or may take objections under advisement as provided in subsection (2) of this section. The board shall equalize the assessment and may increase or diminish the valuation of any property, so that property of the same value shall be assessed for an equal sum. Where an individual assessment has been increased immediate notice in writing shall be sent by mail to the person whose assessment is increased by the clerk of the board of supervisors. At the said meeting the board shall have the power to change erroneous assessments or to add omitted property but any person affected by such action shall have notice as next above provided. If the board adjourn before considering the objections filed, such objections shall be heard at the next regular meeting of the board.
(2)
The board of supervisors may take an objection under advisement to allow the taxpayer or his designee, the tax assessor or the board to compile information relating to the objection; however, the board shall enter an order on the objection on or before the first Monday of September.
Codes, Hemingway's 1921 Supp. § 7769d1; 1930, § 3165; 1942, § 9789; Laws, 1920, ch. 323; Laws, 1989, ch. 338, § 1, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-91 - Filing of assessment rolls for Harrison County; hearing on objections

It shall be the duty of the assessor of Harrison county to file with the chancery clerk of said county two (2) copies each of the land and personal rolls of said county, filing one (1) of each with the said clerk at his office at Gulfport and one (1) of each at his office at Biloxi, and the board of supervisors, in passing on said assessment rolls, shall at the proper meeting held by them at Biloxi, approve such of said rolls as shall relate to and embrace property included and being in the second district, and at the proper meeting held in Gulfport shall approve such of said rolls as shall relate to and embrace property included in the first district, and in all instances acting upon said rolls, insofar as the territory embraced in each of the respective districts is concerned, in the same manner as though the action or approval of the assessment rolls related to the approval thereof of different counties. The assessor and clerk shall provide suitable copies of said entire rolls, as finally approved, in all instances where required by law, as though said rolls related to different counties; provided, that only one (1) copy of each shall be required to be filed with any state office, in which said roll shall be required to be filed under the law now or hereafter existing, insofar as the same shall relate to each of said districts.
At the time of hearing objections to the assessment rolls each year, the board shall adjourn, for the purpose of hearing objections to the assessment roll, from the district in which it may be regularly in session to the other district, and remain in session not longer than the time provided by law for a separate county and so as to give a hearing on any objections to the taxpayers of the respective districts in the particular district of the taxpayer insofar as may be practical under the circumstances.
Codes, 1942, §§ 2910-12, 2910-13; Laws, 1962, ch. 257, §§ 12, 13, eff. 6/1/1962.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-93 - Objections must be filed or assessment to stand

A person who is dissatisfied with the assessment may, at the August meeting, present objections thereto in writing which shall be filed by the clerk and docketed and preserved with the roll. All persons who fail to file objections shall be concluded by the assessment and precluded from questioning its validity after its final approval by the board of supervisors or by operation of law, except minors and persons non compos mentis.
Codes, Hemingway's 1921 Supp. § 7769e1; 1930, § 3166; 1942, § 9790; Laws, 1920, ch. 323.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-95 - Meeting not held; objections to assessments; notice given of proper time

If from any cause the meeting of the board of supervisors at which objections to assessments should be heard, be not held, then all such objections shall be continued and may be heard at the next meeting of the board, either regular, adjourned, or special. If the board fails to give the proper notice to the taxpayers of the meeting at which objections are to be heard, the board shall immediately proceed to give such notice and shall fix the time when it will hear and determine all objections to the assessments therein contained, and the board shall proceed and deal with the roll, or rolls, with all the powers and duties as are now provided by law, except as to the time. If the board fails to hold any meeting, or give any notice, or to perform any other duty in reference to the assessment roll, or rolls, at the time required by law, such duty shall be performed at a later date upon the giving of proper notice to persons affected.
Codes, 1892, § 3792; 1906, § 4304; Hemingway's 1917, § 6938; 1930, § 3167; 1942, § 9791; Laws, 1926, ch. 211.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-97 - Supervisors may require books and papers to be produced

The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as will fully inform them as to the true value of the property to be assessed. Any person or concern failing or refusing to comply with such demand shall be precluded from objecting to any such assessment.
Codes, Hemingway's 1921 Supp. § 7769p1; 1930, § 3168; 1942, § 9792; Laws, 1920, ch, 323.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-99 - Assessments; timber estimators may be employed by supervisors

The board of supervisors of any county in the State of Mississippi are hereby authorized, in their discretion, to employ a timber estimator or timber estimators, as such board of supervisors may deem necessary, to estimate any timber, or to ascertain the quantity and quality of any timber, which may be subject to assessment for taxes under the laws of the State of Mississippi at any time it may become necessary for any board of supervisors to have correct information as to estimates of timber, or correct information as to the quantity and quality of any timber taxable under the laws of the state, in order that such board of supervisors may correctly equalize assessments, and correctly perform the duties required of them with reference to the assessment of property; or at any time it may become necessary for any such board of supervisors to have correct timber estimates or correct information as to the quantity and quality of any taxable timber, for use as evidence in defending any litigation in any court, in which the assessment of any such timber may be contested or attacked, or the collection of taxes thereon may be delayed or prevented.
Codes, Hemingway's 1921 Supp. § 3811f; 1930, § 3169; 1942, § 9793; Laws, 1917, ch. 43; Laws, 1918, ch. 185.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-101 - Surveys and appraisals authorized

The board of supervisors of any county in this state is hereby authorized in its discretion, to have the cultivatable, uncultivatable, or timbered lands of any owner, or of the entire county or any part thereof, surveyed and the acreage thereof determined and the value of the lands and of any timber, buildings or improvements thereon appraised by a competent person or persons, to be selected by the board of supervisors, the cost thereof to be paid from the general county fund. The board of supervisors of any county is hereby authorized to have the lots and blocks or other tracts in the municipalities of the county surveyed and the area determined, and the valuation thereof and of any buildings, structures, or other improvements thereon, appraised for the purpose of taxation in the same manner and at the same time that lands outside of municipalities are surveyed and appraised. In case a survey and appraisal is ordered, at least thirty (30) days' notice by publication shall be given and competitive bids received for the work. When such survey and appraisal is made, a permanent record thereof shall be made and preserved by the clerk of the board of supervisors, to which the tax assessor of the county shall at all times have access.
The board of supervisors of any county in this state having within its boundaries a municipality with a population in excess of one hundred fifty thousand (150,000) according to the latest federal census, is authorized to secure from such municipality surveys, appraisals and related materials made or caused to be made by it for the valuation for assessment purposes of property located in such municipality, and to pay to such municipality therefor out of the general county fund such sum or sums as may be agreed upon between such board of supervisors and the governing authorities of such municipality, all of which may be done without the necessity of publication of notice for or the reception of bids.
Codes, 1930, § 3170; 1942, § 9794; Laws, 1922, ch. 267; Laws, 1972, ch. 391, § 1, eff. 4/26/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-103 - Pay of persons employed as estimators, surveyors and appraisers

Any person or persons employed by the board of supervisors of any county in this state, under Sections
27-35-99
and
27-35-101
, shall be paid for their services out of the general fund of the county in which such person or persons are so employed. No person related to any member of the board of supervisors by affinity or consanguinity, shall be appointed estimator or inspector or surveyor by the board of supervisors. The compensation for estimators or inspectors shall be fixed at a sum not to exceed Five Cents (5¢) per acre for estimating timber on upland, and not exceeding Ten Cents (10¢) per acre for estimating timber on lowlands. No payment shall be made by the board of supervisors until a sworn itemized statement of the number and location of acres actually estimated by such estimator, or inspector, has been filed by him with the clerk of the board of supervisors.
Codes, Hemingway's 1921 Supp. § 3811g; 1930, § 3171; 1942, § 9795; Laws, 1918, ch. 185.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-105 - Approval of assessments

Assessments must be approved by an order of the board of supervisors entered on the minutes; but the failure to make and enter such order shall not vitiate the assessment if it shall appear that the assessment was made according to law.
Codes, 1892, § 3794; 1906, § 4306; Hemingway's 1917, § 6940; 1930, § 3172; 1942, § 9796.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 27-35-107 - Effect of certain omissions of assessors upon validity of assessment

The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, shall not affect the validity of the assessment if approved by the board of supervisors.
Codes, 1880, § 500; 1892, § 3783; 1906, § 4293; Hemingway's 1917, § 6926; 1930, § 3173; 1942, § 9797.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769q1; 1930, § 3174; 1942, § 9798; Laws, 1920, ch. 323.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769f1; 1930, § 3175; 1942, § 9799; Laws, 1920, ch. 323.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1917, § 7765; Hemingway's 1921 Supp. §§ 7769g1, 7769h1; 1930, § 3177; 1942, § 9801; Laws, 1916, ch. 98; Laws, 1920, ch. 323; Laws, 1983, ch. 471, § 11; Laws, 1984, ch. 422, § 2; Laws, 1987, ch. 507, § 5; Laws, 1989, ch. 551, § 2; Laws, 1990, ch. 498, § 2; Laws, 2009, ch. 492, § 70, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1917, §§ 7766, 7767; Hemingway's 1921 Supp. § 7769h1; 1930, § 3178; 1942, § 9802; Laws, 1916, ch. 98; Laws, 1990, ch. 498, § 3; Laws, 2009, ch. 492, § 71, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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

(1)
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.
(2)
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.
Codes, Hemingway's 1921 Supp. § 7769h1; 1930, § 3179; 1942, § 9803; Laws, 1920, ch. 323; Laws, 2002, ch. 498, § 2, eff. 7/1/2002.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1880, § 504; 1892, § 3797; 1906, § 4310; Hemingway's 1917, § 6944; 1930, § 3180; 1942, § 9804.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769i1; 1930, § 3181; 1942, § 9805; Laws, 1920, ch. 323; Laws, 1984, ch. 422, § 3, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1857, ch. 3, art 27; 1871, § 1686; 1880, § 506; 1892, § 3798; 1906, § 4311; Hemingway's 1917, § 6945; 1930, § 3182; 1942, § 9806.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hemingway's 1921 Supp. § 7769m1; 1930, § 3183; 1942, § 9807; Laws, 1920, ch. 323; Laws, 1984, ch. 422, § 4; Laws, 1990, ch. 498, § 5, eff. 7/1/1990.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1880, § 501; 1892, § 3785; 1906, § 4294; Hemingway's 1917, § 6928; 1930, § 3184; 1942, § 9808; Laws, 1926, ch. 210; Laws, 2009, ch. 492, § 72, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, Hutchinson's 1848, ch. 8, art 17 (23); 1857, ch. 3, art 28; 1871, § 1687; 1880, § 502; 1892, § 3786; 1906, § 4295;Hemingway's 1917, § 6929; 1930, § 3185; 1942, § 9809; Laws, 1926, ch. 210.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1892, § 3790; 1906, § 4299; Hemingway's 1917, § 6933; 1930, § 3186; 1942, § 9810; Laws, 1899, ch. 31; Laws, 1918, ch. 136; Laws, 1950, ch. 298, § 3.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1906, § 4301; Hemingway's 1917, § 6935; 1930, § 3187; 1942, § 9811; Laws, 1898, p 50; Laws, 1918, ch. 136; Laws, 1950, ch. 298, § 4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 35 - AD VALOREM TAXES-ASSESSMENT (§§ 27-35-1 — 27-35-711) › Article 1 - GENERAL PROVISIONS (§§ 27-35-1 — 27-35-167) › Section 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.
Codes, 1906, § 4300; Hemingway's 1917, § 6934; 1930, § 3188; 1942, § 9812; Laws, 1898, ch. 31; Laws, 1918, ch. 136.