reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-57 - Duties of the commission

It shall be the duty of the civil service commission to make suitable rules and regulations not inconsistent with the provisions of Sections
21-31-51
through
21-31-75
and not inconsistent with personnel rules and regulations duly adopted by the governing authorities of the municipality. Such rules and regulations shall provide in detail the manner of conducting examinations, appointments, promotions, transfers, reinstatements, demotions, suspensions and discharges, and may also provide for any other matter connected with the general subject of personnel administration, and which may be considered desirable to further carry out the general purposes of Sections
21-31-51
through
21-31-75
. It shall have the power to conduct investigations, and make reports on all matters touching the enforcement and effect of the provisions of Sections
21-31-51
through
21-31-75
, and the rules and regulations prescribed hereunder. The commission shall have the power to investigate all complaints which must be reduced to writing, subpoena witnesses, administer oaths and conduct hearings.
Codes, 1942, § 3825-35; Laws, 1944, ch. 209, § 5; Laws, 1994, ch. 549, § 3, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-59 - Accommodations, supplies and clerical aid to be furnished to commission

The duly constituted authorities of each and every city coming within the purview of Sections
21-31-51
through
21-31-75
, shall provide the commission with suitable and convenient rooms and accommodations and cause the same to be furnished, heated and lighted and supplied with all office supplies and equipment necessary to carry on the business of the commission and with such clerical assistance as may be necessary, all of which is to be commensurate with the number of persons in each such city coming within the purview of Sections
21-31-51
through
21-31-75
. The failure upon the part of the duly constituted authorities to do so, shall be considered a violation of this section and shall be punishable as such.
Codes, 1942, § 3825-43; Laws, 1944, ch. 209, § 13.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-61 - Coverage afforded by civil service system

The provisions of Sections
21-31-51
through
21-31-75
shall include all administrative and other employees on a monthly salary basis. All appointments to and promotions in said departments shall be made solely on merit, efficiency and fitness which may be ascertained by open competitive examination and impartial investigation. No person shall be reinstated in, or transferred, suspended or discharged from, any place, position or employment contrary to the provisions of Sections
21-31-51
through
21-31-75
.
All incumbents and future appointees shall be subject to civil service, except, however, those appointees now and hereafter serving as extra members, which employees shall be subject to removal for replacement by any person now or hereafter serving in the armed services; or, if temporarily employed, the commission shall have authority to so determine and replace with a new employee who shall be subject to the provisions of Sections
21-31-51
through
21-31-75
.
The provisions of Sections
21-31-51
through
21-31-75
shall not include any new employee who has not successfully completed all requirements necessary to earn regular or permanent status as a municipal employee.
Codes, 1942, §§ 3825-32, 3825-33; Laws, 1944, ch. 209, §§ 2, 3; Laws, 1994, ch. 549, § 5, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-63 - Qualifications of applicants seeking civil service position

Any applicant for a position of any kind under civil service must be a citizen of the United States and an elector of the county in which he resides and must meet only such bona fide occupational residency requirements as may be determined by the civil service commission or the governing authority of the municipality.
Codes, 1942, § 3825-38; Laws, 1944, ch. 209 § 8; Laws, 1994, ch. 549, § 4, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-65 - Adoption and induction of incumbents into civil service

For the benefit of the public service and to prevent delay, injury, or interruption therein by reason of the enactment of Sections
21-31-51
through
21-31-75
, all persons holding a position as an administrative or other employee (firemen and policemen excepted) of any such municipality coming under the provisions of Sections
21-31-51
through
21-31-75
, who shall have served continuously in such positions for a period of at least the preceding six months, are hereby declared eligible for permanent appointment under civil service to the offices, positions or employments which they shall then hold, respectively, without examination or other act on their part, and not on probation, and every such person is hereby automatically adopted and inducted permanently into civil service, into such office, place, position or employment which such person then holds as completely and effectually to all intents and purposes as if said person had been permanently appointed thereto under civil service after examination and investigation.
Codes, 1942, § 3825-37; Laws, 1944, ch. 209, § 7.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-67 - Appointments and lay-offs

The civil service commission shall keep a list of all administrative and other employees on a monthly salary basis (firemen and policemen excepted), and formulate methods of determining the relative qualifications of persons seeking employment in any such department, and give preference to those having the best qualifications. The commission shall provide that men laid off because of a curtailment of expenditures, reduction in force, and like causes, shall be the last man or men, including probationers, that have been appointed to any such position, until such reductions necessary shall have been accomplished. However, in the event said forces shall again be increased in number, those suspended shall be reinstated before any new appointments shall be made.
Codes, 1942, § 3825-36; Laws, 1944, ch. 209, § 6.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-69 - Tenure of office and grounds for discipline

The tenure of everyone holding an office, place, position or employment under the provisions of Sections
21-31-51
through
21-31-75
shall be only during good behavior. Any such person may be removed or discharged, suspended without pay, demoted or reduced in rank, or deprived of vacation privileges or other special privileges, or any combination thereof, for any of the following reasons:
Incompetency, inefficiency or inattention of duty; dishonesty, intemperance, immoral conduct, insubordination, discourteous treatment of the public or a fellow employee; or any other act of omission or commission tending to injure the public service.
Codes, 1942, § 3825-39; Laws, 1944, ch. 209, § 9; Laws, 1984, ch. 521, § 3, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-73 - Fixing of rate of compensation

The fixing of the rate of compensation of every employee coming under the provisions of Sections
21-31-51
through
21-31-75
shall remain vested in those public officials authorized by law to fix the rate of such compensation, and nothing contained in said sections shall infringe upon the power and authority of any such public officials to so fix the rate of such compensation.
Codes, 1942, § 3825-41; Laws, 1944, ch. 209, § 11.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 31 - CIVIL SERVICE (§§ 21-31-1 — 21-31-75) › CIVIL SERVICE SYSTEM IN CERTAIN OTHER MUNICIPALITIES (§§ 21-31-51 — 21-31-75) › Section 21-31-75 - Political services and contributions

No person holding any office, place, position or employment subject to civil service, is under any obligation to contribute to any political fund or to render any political service to any person or party whatsoever, and no person shall be removed, reduced in grade or salary, or otherwise prejudiced for refusing so to do. No public officer, whether elected or appointed, shall discharge, promote, demote or in any manner change the official rank, employment or compensation of any person under civil service, or promise or threaten so to do, for giving or withholding, or neglecting to make any contribution of money, or service, or any other valuable thing, for any political purpose. No such employee shall engage in any political campaign as a representative of any candidate or shall engage in pernicious activities, and any person so engaging in such activities shall be subject to dismissal or demotion.
Codes, 1942, § 3825-42; Laws, 1944, ch. 209, § 12.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-1 - Date of tax liability

All lands and other taxable property subject to assessment, held by any person within the municipality, or in added territory, on the first day of January, shall be assessed, and ad valorem taxes thereon levied and collected for the ensuing year, excepting motor vehicles as defined by the "Motor Vehicle Ad Valorem Tax Law of 1958," Sections
27-51-1
through
27-51-49
, Mississippi Code of 1972.
Codes, 1942, § 3742-01; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 1; Laws, 1958, ch. 549, § 1.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-3 - Municipal tax forms

The state tax commission shall annually prepare forms for the personal property assessment rolls, and each two years, or annually as required, prepare forms for the real property assessment rolls. The forms so prescribed shall be printed, ruled, and headed as to be suitable for their respective purposes and to enable the municipal officers to comply with the tax laws of this state applicable to municipalities. A sample of the forms for the real and personal assessment rolls shall be sent by mail to the mayor and to the clerk of every municipality not later than the first day of October of each year.
The forms shall be so made that the respective municipalities may require such additional information, make such additions and add such further details as permitted by Sections
21-33-1
through
21-33-85
, but the general and basic arrangement of such forms shall not be changed.
The municipal authorities shall furnish their respective officers with a sufficient quantity of each of said forms, and may purchase the same or have them printed, as provided by law.
It is the purpose of this section that municipal forms relating to assessment and taxes be generally uniform throughout the state.
Codes, 1942, § 3742-21; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 21, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-5 - Form of land assessment roll

The governing authorities of each municipality shall prescribe by order the form of the land assessment roll, adhering to the basic form prescribed by the state tax commission which shall be similar to the form prescribed for and used by county tax assessors for the assessment of municipal lands. When a municipality has added territory, the roll used for the assessment of lands in such added territory shall be generally in the form of the roll used in the assessment of such lands by the county, and be on sheets of the same size.
The land roll shall contain space or columns for the name of the owner, for the name of the subdivision, survey or addition, for block and lot numbers and, if required, for the section, township and range. It shall contain a column to show the value of any buildings, structures or improvements, and separately a column to show the value of the lands, and the total value.
In addition to the columns above specified, the governing authorities may provide columns to show the number of the tax receipt, the amount of ad valorem taxes collected, and the amounts collected for any special improvement or improvements.
Municipalities using accounting machines equipment may adopt such forms as may be required for the use of such equipment, provided that the information required herein is substantially set forth on said forms.
Codes, 1942, § 3742-02; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 2, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-7 - Form of personal assessment roll

The governing authorities of each municipality shall prescribe by order the form of the personal assessment roll, which shall generally be in the form prescribed for and used by the counties for the assessment of personal property. Additional columns may be provided if deemed convenient and necessary.
Codes, 1942, § 3742-11; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 11, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-9 - Manner of municipal assessment

The assessment of all real and personal property in any municipality subject to taxation, except such property as is required by law to be assessed by the state railroad assessors, shall be made by the municipal assessor, by one (1) of the following methods:
(a)
The governing authorities of any municipality may provide that the assessor shall copy from the county assessment rolls of real and personal property, that portion of the assessment rolls which embraces property, or persons, within the municipality. The copy may be made at any time after the county assessment rolls are filed with the clerk of the board of supervisors, by the county tax assessor.
(b)
The governing authorities of any municipality may provide for a separate assessment to be made each year, by its assessor, of all taxable personal property, and each year, or each two (2) years, of all taxable real property, including buildings, improvements, structures or other interests therein.
If the governing authorities provide for a separate assessment by the assessor, as provided by paragraph (b) above, the assessor shall use tax lists for both real and personal property generally the same as the tax lists prescribed for county assessors.
(c)
Notwithstanding the provisions of paragraphs (a) and (b) to the contrary, the governing authorities of any municipality which is located within a county having completed a countywide reappraisal approved by the state tax commission and which has been furnished a true copy of that part of the county assessment roll containing the property located within the municipality as provided in Section
27-35-167
shall adopt such assessment roll for its assessment purposes.
Codes, 1942, § 3742-03; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 3; Laws, 1983, ch. 471, § 1, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-10 - Corrections or revisions to county assessment roll adopted by municipality; objections to municipal roll; appeal

The governing authority of any municipality which adopts the part of the county assessment roll containing the property located within the municipality as provided in Sections
21-33-9
and
27-35-167
shall not correct or revise such assessment roll except for the purpose of conforming the municipal assessment roll to corrections or revisions made to the county assessment roll. The governing authority of such municipality shall not meet to hear objections to the assessment roll. All objections to the municipal assessment roll shall be heard by the board of supervisors at the time and in the manner that objections to the county assessment roll are heard. The board of supervisors shall notify, in writing, the municipal governing authority and the municipal tax assessor of any corrections or revisions made by them to the part of the county assessment roll adopted as the municipal assessment roll. Any taxpayer feeling aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right to appeal to the circuit court as provided in Section
27-35-119
.
Laws, 1983, ch. 471, § 2, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-11 - Assessment of public utilities and added territory

The municipal assessment of railroad property, and other property required by law to be assessed by the state railroad assessors, shall be made by the assessor by copying from the assessment roll of such property, filed with the clerk of the board of supervisors, the assessment of all the property situated inside the municipality. Where any municipality has added territory, the assessor shall likewise copy, from the roll filed with the clerk of the board of supervisors, the assessment of all the property situated within such added territory constituting, with a municipality, a separate school district. The assessment so copied shall be the legal assessment for the municipality, and the municipal separate school district, and, when certified by the clerk and placed in the hands of the municipal tax collector, shall be his warrant for the collection of municipal and separate school district ad valorem taxes.
The governing authorities of any municipality may present to the state assessors of railroads orally or in writing at any time before the assessment is made, information with respect to the property owned by any public utility, its value and the assessment of same.
Codes, 1942, § 3742-04; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 4, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-13 - Assessment of private car companies

The clerk, or tax collector, of every municipality shall copy from the roll or schedule filed with the clerk of the board of supervisors by the state tax commission the assessment of private car companies, and he shall determine the amount by taking the number of miles of each railroad over which the cars of any company, traveled through the respective municipalities, and the number of miles of each railroad over which the cars of any such company traveled which lies in any separate, adjacent, annexed territory constituting with a municipality a separate school district. He shall copy the assessed value per mile of each company over any railroad or railroads, operating through such municipality and separate, adjacent, annexed territory, and shall determine the assessment of each company by multiplying the valuation of each company apportioned to each mile of railroad by the number of miles of railroad over which the cars of any such company have traveled lying in such municipality or separate, adjacent, annexed territory. The assessment so determined, plus the value of any other property assessed, shall constitute the assessment of the property of the respective companies within the municipality and in the separate, adjacent, annexed territory constituting a separate school district. All such copies and assessments made as herein provided shall be placed in the hands of the municipal tax collector and be his warrant for the collection of municipal and separate school district taxes.
Codes, 1942, § 3742-05; Laws, 1950, ch. 492, § 5, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-15 - Assessment of land

The assessor shall assess all the lands in the municipality which he serves, and all the land in any separate territory outside the municipality, but in the separate school district. He shall enter the assessments on the roll and he shall commence the assessment with the lowest number of squares or blocks and lots or other subdivisions, and proceeding in numerical order with all the lots in a square or block, and all the squares in the municipality, until complete. Any lands not platted, and not divided into lots, shall be assessed according to the section, township, and range, in the same manner as required of the county tax assessor.
Codes, 1942, § 3742-06; Laws, 1950, ch. 492, § 6, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-17 - Recapitulation of land roll

The assessor shall correctly add, and show the total of each and every column on each page in the land roll, and shall carry the result thereof to the recapitulation on a page, or pages, in the back of the roll, and shall show in the recapitulation the total assessment of land in the municipality, including all elements of value thereof. He shall show in the recapitulation the total of each and every column in the entire roll.
If the municipality has added territory, the assessor shall, on separate pages, make an assessment of said lands and a recapitulation thereof, in the manner provided for recapitulations of the county assessment roll. He shall then make a grand recapitulation, showing all the above enumerated totals, separately, for the municipality, the added territory, and for the entire separate school district.
Codes, 1942, § 3742-09; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 9, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-19 - Assessment of personal property

The assessor shall make the personal roll at the same time and in the same manner that the land roll is made, except that it shall be made annually. He shall make a recapitulation thereof as is required for the land roll.
Codes, 1942, § 3742-11; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 11, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-21 - Assessment of property in added territory

The assessor shall, in the same manner and at the same time as municipal assessments are made, make an assessment of all taxable property in any added territory, and make the same a part of the assessment roll of the municipal separate school district.
Codes, 1942, § 3742-22; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 22, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-23 - Filing of assessments rolls

The assessor shall complete the assessment of both real and personal property and file the rolls with the municipal clerk on or before the first Monday in September. The governing authorities may, by an order entered upon their minutes, allow the assessor additional time within which to complete and file the assessment rolls. The assessor shall attach his affidavit to each roll in the form required of the county tax assessor.
Municipalities operating under a private charter, and having a different time for the assessment of property than fixed for municipalities operating under a code charter, shall provide the time when the assessor shall make and file the assessment rolls.
Codes, 1942, §§ 3742-03, 3742-06; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, §§ 3, 6, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-25 - Validity of assessment not affected by omissions of assessor

The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, or his failure to do any other act with respect to the roll, shall not affect the validity of the assessment, if it is corrected, revised, and approved by the municipal authorities.
Codes, 1942, § 3742-07; Laws, 1950, ch. 492, § 7, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-27 - Correction and revision of municipal assessment roll

Except as otherwise provided in Section
21-33-10
, it shall be the duty of the governing authorities of each municipality to correct and revise the municipal land assessment roll, including land in any added territory, in the same manner as is required of boards of supervisors in correcting and revising the county land assessment roll, as provided by general law. The clerk shall assist the governing authorities of the municipality in the revision, correction and preparation of the assessment roll, and shall do any and all things in connection therewith, and shall perform the same duties with respect to said roll as is generally required of the clerk of the board of supervisors in making the county land assessment roll.
All of the aforesaid provisions relating to the correcting and revising of the land roll shall apply to the correcting and revising of the personal roll, so far as applicable.
Codes, 1942, §§ 3742-10, 3742-11: Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 10; Laws, 1983, ch. 471, § 3, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-29 - Equalization of assessments

Except as otherwise provided in Section
21-33-10
, the governing authorities of every municipality shall, at a regular or special meeting to be held in September or October in each year (unless a different time be fixed by order), receive the assessment rolls of real and personal property from the assessor and shall proceed to change, correct, revise, and equalize said assessments in the same manner and with the same powers as is provided for the equalization of assessments by county boards of supervisors. When the equalization has been completed, the governing authorities shall give ten (10) days' notice of the regular or special meeting at which objections to such assessments will be heard. The Notice shall be given by publication at least one (1) time in a legal newspaper, if there be one published in the municipality, and if no such newspaper be published in the municipality, the notice shall be given by posting written notices thereof in five (5) or more public places in the municipality.
Codes, 1942, § 3742-12; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 12; Laws, 1983, ch. 471, § 4, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-31 - Rolls approved upon completion of equalization

The governing authorities, upon completion of the equalization, correction and revision of the assessment roll or rolls, shall enter an order approving the rolls and the assessments therein contained, subject to the right of parties in interest to be heard on objections. The order adopted, approving the rolls and the assessment, shall state the total assessment of the land roll and separately of the personal roll, but this shall not be required in the case of towns and villages.
Codes, 1942, § 3742-13; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 13, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-33 - Objections to roll

Except as otherwise provided in Section
21-33-10
, the governing authorities of each municipality shall hold a meeting at the city hall, or at such other place as their regular meetings are held, on the date specified in the notice required by Section
21-33-29
, to hear objections to the real and personal rolls and the assessments therein contained. The governing authorities shall hear and determine all objections, and shall sit from day to day until the same shall have been disposed of, and all proper corrections made. The proceedings shall, in all respects, conform to the requirements of law governing such meetings of the county board of supervisors.
Codes, 1942, § 3742-14; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 14; Laws, 1983, ch. 471, § 5, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-35 - Rolls approved after objections heard

The governing authorities, after having heard and determined all objections to the assessment roll, or rolls, and the assessments therein contained, shall approve the same by an order entered on the minutes. Such order shall state the grand total of the personal roll and the grand total of the land roll. In the event the municipality has added territory, the order shall recite, separately, the above totals for the municipality, for the added territory, and the grand total for the separate school district.
Codes, 1942, § 3742-15; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 15, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-37 - Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto

Except as otherwise provided in Section
21-33-10
, if the board of municipal authorities shall fail to hold any meeting for the equalization of assessment rolls or for hearing objections to assessments or if the board fails to give the proper notice to the taxpayers, it shall immediately proceed to give the required notice and to hold the necessary meetings and do the necessary things in connection with the completion of the assessment roll. When the notice has been given as required by law, the board shall proceed to deal with the rolls with all the powers and duties as are now prescribed 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 rolls, at the time required by law, such duty shall be performed at a later date upon the giving of legal and proper notice to the persons affected.
Codes, 1942, § 3742-08; Laws, 1950, ch. 492, § 8; Laws, 1983, ch. 471, § 6, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-39 - Appeals of equalizations and assessments

Any taxpayer, or any person owning or having a legal interest in any property, feeling aggrieved at the action of the governing authorities in equalizing and making final assessments, shall have the right of appeal to the circuit court in the manner provided by Section
11-51-77
, Mississippi Code of 1972, within twenty (20) days after the adjournment of the meeting of the said governing authorities at which the final approval of the assessment roll is entered on the minutes.
Codes, 1942, § 3742-17; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 17, eff. 7/1/1950.
Brought forward without change by Laws, 2018, ch. 431, HB 693,§ 2, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-41 - Clerk to make copy of rolls

When the roll is finally completed by the governing authorities of the municipality, in accordance with law, the clerk shall make a true and correct copy of each roll, including the assessment of property in any added territory, and the original shall be retained and carefully preserved by him 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 the total assessment of each parcel or tract of land, both within the municipality and in the added territory, if there be any. The clerk shall add truly and correctly every page of the copy, and carry the results thereof to the recapitulation, and he shall add said recapitulation and attach his certificate to the roll, or rolls, verifying the truth and correctness of all calculations and entries in the copy. The copy of the assessment rolls, of both real and personal property, as hereby provided, shall be placed in the hands of the tax collector and be his warrant for the collection of municipal and separate school district ad valorem taxes.
Codes, 1942, § 3742-16; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 16, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-43 - Change of assessments

Except as otherwise provided in Section
21-33-10
, the governing authorities of any municipality shall have the power to change assessments, after the assessment roll, or rolls, of real and personal property have been finally approved, but not after the expiration of the fiscal year in which the taxes on said assessments are due and payable. The assessments may be reduced or increased for the same reasons and in like manner, as provided by law for the reduction and/or increasing of county assessments. Such change shall not be submitted to the state tax commission for approval.
Where a reduction is sought, the governing authorities shall require the owner of the property, or his duly authorized agent or attorney, to make a suitable application or petition, and where an increase is sought the application or petition shall be made by the assessor. The governing authorities shall have the right and power to consider the application or petition and to do any and all things necessary to determine whether or not it shall be allowed, and shall adopt an order rejecting or approving the application or petition. Said authorities may adopt an order to change the assessment so as to increase or decrease the assessment to the fair value of the property, or to cause the taxes to be charged to the person or property liable therefor.
The clerk shall carefully file and preserve, as a public record, in his office, all petitions or applications, and exhibits thereto, for either an increase or decrease in assessments as herein provided, for a period of three (3) years after the expiration of the fiscal year in which such petitions or applications were filed.
Codes, 1942, § 3742-20; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 20; Laws, 1983, ch. 471, § 7, eff. 7/1/1983.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-47 - Certification of tax levy; publishing of same; clerks' liability

(1)
When the governing authorities of any municipality shall have made the levy of municipal taxes by resolution, or for any other taxing district of which the municipality is a part by resolution, the clerk of the municipality shall thereupon immediately certify the same to the tax collector of the municipality, or such other taxing district of which the municipality may be a part.
(2)
When a resolution levying ad valorem taxes has been finally adopted by the governing authorities of any municipality embracing, in whole or in part, any other taxing district of which such municipality is a part, the clerk of such municipality shall immediately certify a copy of such resolution to the State Tax Commission, as the law directs. The clerk shall have the resolution of the governing authorities making the levy printed within two (2) weeks after it is entered on the minutes of such governing authorities, and he shall furnish any taxpayer with a copy thereof, upon request. If a newspaper is published within such municipality, then such resolution shall be published in its entirety, at least one, within ten (10) days after its adoption. Instead of publishing the resolution in its entirety, the publication of the resolution may be made as provided in Section
21-17-19
. If no newspaper be published within such municipality, then a copy of such resolution, in its entirety, shall be posted by such municipal clerk in at least three (3) public places in such municipality, within ten (10) days after its adoption.
(3)
The clerk shall be liable on his bond for any damages sustained by his failure to comply with the requirements of this section. However, failure to thus publish or post the same shall not affect the validity of the levy.
Codes, 1942, §§ 3742-24, 3742-25; Laws, 1950, ch. 492, §§ 24, 25; Laws, 1988, ch. 457, § 5; Laws, 1994, ch. 414, § 6; Laws, 2009, ch. 546, § 4, eff. 4/15/2009.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-49 - Prescribed tax receipts furnished to tax collector; treatment of real property as to which previous taxes are delinquent; certain tax collector duties and liabilities

(1)
The governing authorities of each municipality shall furnish their tax collector a sufficient number of tax receipts, in books, printed in triplicate, in blank form, numbered serially by the printer. The clerk shall first make a record of all such receipts by numbers, and shall take the tax collector's receipt therefor, and shall thereafter, at the end of the fiscal year, credit the tax collector with all unused receipts.
Such tax receipts shall be prepared and printed so as to show the total assessment of the property on which the taxes are collected, together with a description of the property, the line and page of the assessment roll where the assessment is listed, and the amount, if any, shown as a home exemption, if the property be an exempt home. They shall show the rate of levy, separately for general current expenses and maintenance taxes, for school maintenance taxes, for bonds, interest, notes or other obligations, and the total tax levy, and the total amount of all taxes received. If the property described in the receipt be an exempt home, there shall be shown the additional amount of taxes which would have been collected had the home not been exempt, which additional amount shall be separately stated.
The said tax receipts may contain such other and additional statements as the governing authorities of the municipality may prescribe and shall generally comply with the requirements of Sections
27-41-1
through
27-41-89
, Mississippi Code of 1972, governing the installment payment of taxes.
(2)
As to any real property on which taxes for any previous year were not paid, the tax collector shall give notice of the delinquent taxes by stamping on the current tax receipt the fact that previous taxes are delinquent. The tax collector shall not accept payment of current year taxes for real property which has sold for delinquent taxes until the taxpayer provides the tax collector with proof that the tax sales for such real property for the previous two (2) years have been redeemed in the chancery clerk's office. Failure of the tax collector to stamp tax receipts shall not void any tax sale. The tax collector shall have no liability for errors made in complying with the provisions of this subsection if such tax collector makes a good faith effort to comply with such provisions.
Codes, 1942, § 3742-18; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 18; Laws, 1984, ch. 375, § 1; Laws, 1993, ch. 360, § 2, eff. 10/1/1993.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-51 - Tax receipts to be given taxpayer

The tax collector shall give to everyone paying taxes a signed receipt, dated, numbered and filled in so as to show by whom, and on what, taxes were paid, and conforming to the requirements of Section
21-33-49
.
Codes, 1942, § 3742-19; Laws, 1938, Ex. Sess., ch. 19; Laws, 1950, ch. 492, § 19, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-53 - Duties of tax collector

The tax collector shall collect municipal taxes during the time and in the same manner and under the same penalties as the state and county taxes are collected. He shall, where not otherwise provided, in all particulars be governed by the general revenue laws of the state, so far as applicable, in making such collections. He shall make the reports thereby required to the governing authorities. He shall receive only such commissions or compensations as may be allowed by ordinance. In no case shall he retain any commissions or compensations from his collections, but the full amount of such collections shall be paid to the municipal treasurer or depository, and his commissions or compensations shall thereafter be paid by allowance thereof by the governing authorities of the municipality, and the issuance of warrants, as in other cases.
Codes, 1892, §§ 2998, 3021; 1906, §§ 3395, 3424; Hemingway's 1917, §§ 5923, 5983; 1930, §§ 2532, 2584; 1942, §§ 3374-101, 3742-31; Laws, 1950, ch. 492, § 31, eff. 7/1/1950.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-55 - Property escaping taxation; assessment

The governing authorities of all municipalities in this state, including private charter municipalities, are hereby authorized and empowered to cause all taxable property, whether real or personal, within the corporate limits, and liable to taxation, which from any cause has escaped taxation within the past seven (7) years, to be assessed for taxes for each year in which such property has escaped taxation. In all cases of the assessment of property under this section, the governing authorities of any municipality ordering such assessment shall fix a day for the hearing of objections to such assessment, and shall cause the municipal clerk to give to the property owner ten (10) days' written notice, by mail, if the post office address of the owner be known; if the post office address of the owner be unknown, notice shall be given by posting notice for at least ten (10) days in five (5) public places in the municipality, of the time and place for the hearing of objections to such assessment.
In the event it be discovered that the property of any railroad, or other public service corporation required by law to be assessed by the state railroad assessors, has escaped assessment and taxation for any reason, the assessor, upon his own motion, or upon request of the governing authorities of the municipality, shall notify the state railroad assessors of such fact, and state the name of the owner and the kind of property escaping assessment and taxation. The state railroad assessors shall proceed to assess such property as provided by Section
27-35-325
, Mississippi Code of 1972.
No leasehold interest in any property, real or personal, belonging to the state of Mississippi, counties, districts, municipalities or any political subdivisions, shall be subjected to ad valorem taxation for any past year on the basis of it having been omitted from the ad valorem tax rolls.
Codes, 1942, § 3742-26; Laws, 1938, Ex. Sess., chs. 19, 70; Laws, 1950, ch. 492, § 26; Laws, 1984, ch. 456, § 2, eff. 5/9/1984.
Mississippi Code 1972 (2023) › Title 21 - MUNICIPALITIES (§§ 21-1-1 — 21-47-5) › Chapter 33 - TAXATION AND FINANCE (§§ 21-33-1 — 21-33-561) › Article 1 - TAXATION (§§ 21-33-1 — 21-33-91) › Section 21-33-57 - Property escaping taxation; collection of tax; sale

The property owner affected by any assessment made under Section
21-33-55
shall have thirty (30) days within which to pay the taxes after the approval of assessment. After the expiration of thirty (30) days, if the taxes shall not have been paid, it shall be the duty of the governing authorities of the municipality to designate a time for sale. Except as otherwise provided in Section
27-41-2
, the sale shall be made according to the law governing the sale of property for taxes, and lists shall be filed as required by law as in other cases of sales for taxes.
Codes, 1942, § 3742-27; Laws, 1938, Ex. Sess., ch. 70; Laws, 1950, ch. 492, § 27; Laws, 1993, ch. 540, § 2, eff. 10/1/1993.