Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-101 - TAX ASSESSOR

Current through June 25, 2024
Section
					 27-33-33
					 All claims for homestead exemption must first come to the Tax Assessor. The Tax
					 Assessor should exercise the greatest of care in order that the claim may
					 conform to the requirements of the law in this initial step.
1. Assess homestead separately
The first important duty of the Tax Assessor is to require
					 that all land and buildings be separately assessed on the land roll and
					 supplemental roll. The Tax Assessor shall prepare proper notice to the Board of
					 Supervisors requesting any changes that need to be made to the roll. The Tax
					 Assessor shall also inspect new dwellings and recommend to the Board of
					 Supervisors the value at which the dwellings should be assessed. The Tax
					 Assessor shall assess all properties, homestead or non-homestead, in a fair and
					 uniform way.
2.
				  Applications
The Tax Assessor must keep a supply of blank homestead
					 exemption forms for the public. He shall carefully examine all applications
					 before he accepts them. He must require each application to be complete. If the
					 application is not complete, it is the duty of the Tax Assessor to return it to
					 the applicant and require him to complete it. He shall require that the
					 applications be made in quadruplicate. He shall assist the applicant if
					 necessary.
3. Accuracy
If the Tax Assessor believes any statements made on the
					 application are not true, he should report it to the Board of Supervisors. He
					 should suggest that the applicant make any correction needed; however, he
					 cannot make the correction himself without the applicant's approval.
4. Property executed
The Tax Assessor shall examine the application and if it is
					 complete, he shall sign it and date it and return to the taxpayer his blue
					 copy. Unless an application is properly executed, the Tax Assessor shall also
					 give any information or recommendation to the Board of Supervisors as it
					 concerns the eligibility of homestead exemptions.
5. Accept applications
It is the duty of the Tax Assessor to
accept all
					 applications from January 1 through April 1
, both dates inclusive. The
					 applicant who does not file his application during this period forfeits all his
					 homestead exemption rights for that year.
The Tax Assessor does not have
					 the authority to disallow an exemption
; however, the assessor may refuse
					 an application if it is not complete. The Tax Assessor can express his opinion
					 as to the eligibility of an applicant, but
must accept the application if
					 the applicant chooses to file one.
6. Deliver applications
On the first day of each month, the Tax Assessor is to
					 deliver to the Clerk all applications which were filed with him during the
					 preceding month. All applications must be given to the Clerk by
May
					 1
of each year. This allows the Tax Assessor time to inspect all
					 applications while they are in his possession. If a problem is found, he may
					 request the applicant to make the necessary corrections. The Tax Assessor is
					 also allowed time to verify parcel numbers, etc. with the land roll.
7. Assist the Board
The law requires the Tax Assessor to attend all Board
					 meetings when any homestead exemption matter is being considered. He shall give
					 any assistance in these matters that the Board of Supervisors may require. He
					 shall also file with the Board of Supervisors, at each monthly meeting, notices
					 of any errors in an application already filed, or of any corrections needed on
					 the land roll or supplemental roll. The Tax Assessor shall also give any
					 information or recommendation to the Board of Supervisors concerning the
					 eligibility of an applicant.
8. Delete List
Prepared by the Tax Assessor and approved by the
					 Board of Supervisors. This must be delivered to the Tax Commission no later
					 than December 31 each year.