Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-103 - BOARD OF SUPERVISORS

Current through June 25, 2024
Section
					 27-33-37
					 With the exception of the Tax Commission, only the county Board of Supervisors
					 has the authority to allow or disallow applications. Some duties concerning
					 that authority are outlined below.
1.
				  Examine applications
The most important duty requires the Board of Supervisors
					 to examine each application that has been delivered by the Clerk. This
					 examination is to be done each month. Applications should be allowed,
					 disallowed or held for further examination.
2. Rule on eligibility
It is the duty of the Board of Supervisors to allow or
					 disallow all applications by the August board meeting. The Board of Supervisors
					 should disallow all applications that do not conform to the requirements of the
					 law. Notice in writing by mail must be given to applicants disallowed by the
					 Board. Notice in writing by mail must also be given by the Board to applicants
					 disallowed by the Tax Commission.
3. Have errors corrected
If the Board discovers an error in an application or is
					 made aware of eligibility for additional exemption, it should give notice to
					 the applicant and ask that the necessary corrections be made by the applicant.
					 If the error is found before the April 1 deadline, a new application should be
					 filed. If the error is found after the April 1 deadline, an amended application
					 is made. No correction can be made on homestead applications after final action
					 by the Board. Final correction of the supplemental roll must be approved by the
					 Board
no later than the last Monday in August
of the year
					 following the year in which the supplemental roll was made.
This correction must be received by the Tax Commission
no later than September 15
of the year following the year which
					 the roll is made.
4.
				  Approve rolls
The Board of Supervisors approves the supplemental roll for
					 the current year after all applications have been allowed or disallowed. The
					 action of the Board approving the supplemental roll must be made of minute
					 record. This supplemental roll becomes a part of the regular land roll and
					 requires the same procedure to make it official. Any corrections to that
					 supplemental roll must be in the State Tax Commission office no later than
September 15
of the year following the year in which the
					 supplemental roll was made. Any changes to the roll must be recorded in the
					 minutes of the Board of Supervisors.
5. Tax Commission charges
The Board of Supervisors should respond to a Tax Commission
					 charge by accepting or objecting to the charge. If the Board objects to a
					 charge, a written statement of objection must be included. Three copies of the
					 charge are sent to the Chancery Clerk. The white copy will become a county
					 record. The blue copy should be mailed to the applicant. The pink copy should
					 be returned to the Tax Commission with acceptance or objection indicated on the
					 copy. The findings of the Tax Commission are final and must be recorded in the
					 minutes of the Board of Supervisors.
6. Additional taxes
The Board of Supervisors shall order the Tax Collector to
					 collect any additional taxes due as a result of a homestead exemption
					 disallowed by the Tax Commission after being allowed by the Board.
7. Employ necessary assistance
The Board of Supervisors may employ the Clerk of the Board
					 of Supervisors to perform any of the duties they deem
					 necessary.