Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 1 - ASSESSORS AND COUNTY TAX COLLECTORS (§§ 27-1-1 — 27-1-69) › MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM (§§ 27-1-51 — 27-1-69) › Section 27-1-51 - Mississippi Tax Collectors Education and Certification Program; levels of certification; reimbursement of certain expenses for attending certified collection school; salary supplement for attaining certain levels of certification

(1)
(a)
The Office of the State Auditor shall establish and implement a Mississippi Tax Collectors Education and Certification Program under which county tax collectors and assessor-tax collectors and their deputies may attain certification as a tax collector or assessor-tax collector of state, county or municipal revenue. The Education and Certification Board, created under Section
27-1-53
, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall administer and conduct the education and training programs and examinations as may be appropriate for those persons to attain the certification, as directed by the Office of the State Auditor through its rules and regulations for the efficient administration of the programs and examinations authorized under Sections 27-1-51 through
27-1-69
. There shall be three (3) levels of certification: Collector of Revenue I (CR 1), Collector of Revenue II (CR 2), and the Mississippi Collector of Revenue (MCR).
(b)
Counties having not more than fifteen thousand (15,000) parcels of real property shall have a minimum of two (2) Collectors of Revenue I (CR 1), and counties having more than fifteen thousand (15,000) parcels of real property shall have a minimum of three (3) Collectors of Revenue I (CR 1).
(2)
(a)
In any year in which a county tax collector or assessor-tax collector takes office for the first time, the Office of the State Auditor shall require training sessions to be conducted in accordance with rules and regulations adopted by the office for these new officials. These sessions shall be held at sufficiently convenient locations throughout the state and at times that are sufficient to provide each county tax collector and assessor-tax collector with an opportunity to attend the training.
(b)
To ensure that all newly elected or appointed tax collectors and assessor-tax collectors have an opportunity to attend the training sessions required by this section, the Office of the State Auditor shall require the training sessions to be conducted in each congressional district within the state.
(3)
When any tax collector, assessor-tax collector, or the deputy thereof, travels outside of his county to attend a certified collection school approved by the Office of the State Auditor, that person shall receive a reimbursement of expenses for the travel at the same rate for mileage, food and lodging as allowed under Section
25-3-41
. However, mileage shall not be authorized when the travel occurs by use of a motor vehicle owned by the county. All expenses reimbursed for attending a certified collection school shall be charged against the approved budget of the county tax collector or assessor-tax collector.
(4)
The Office of the State Auditor shall have plenary authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of Sections 27-1-51 through
27-1-69
.
(5)
The county tax collector or assessor-tax collector shall select a candidate from among his deputies to attend the certification program described in Sections 27-1-51 through
27-1-69
.
(6)
(a)
When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section
27-1-67
by attaining certification as a Collector of Revenue I (CR 1), he shall receive an additional Two Thousand Dollars ($2,000.00) annually beginning the next fiscal year after completion.
(b)
When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section
27-1-67
by attaining certification as a Collector of Revenue II (CR 2), he shall receive an additional Two Thousand Dollars ($2,000.00) annually beginning the next fiscal year after completion.
(c)
When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section
27-1-67
by attaining certification as a Mississippi Collector of Revenue (MCR), he shall receive an additional Two Thousand Five Hundred Dollars ($2,500.00) annually beginning the next fiscal year after completion.
Laws, 2010, ch. 434, § 1; Laws, 2011, ch. 383, § 1, eff. 3/14/2011.
Amended by Laws, 2014, ch. 337, SB 2505, 1, eff. 10/1/2014.