Mississippi Administrative Code › Title 35 - Department of Revenue › Part 6 - Property › Subpart 03 - Homestead Exemption › Chapter 09 - Officials › Section 35-6-03-09-102 - CLERK OF THE BOARD OF SUPERVISORS

Current through June 25, 2024
Section
					 27-33-35
					 The Clerk of the Board of Supervisors is to keep all documents relating to
					 homestead exemption that come before the Board of Supervisors. In Addition to
					 his regular duties, he shall perform the following:
1. Accept applications
From
February 1 until May 1
, the Clerk shall
					 accept all applications for homestead exemption delivered to him by the Tax
					 Assessor.
2. Deliver
				  applications
The Clerk is required to deliver to the Tax Commission on
					 or before
June 1
, the original of all applications received by
					 him. The applications should be alphabetized.
3. Board of Supervisors
The Clerk shall present to the Board of Supervisors on the
					 first day of its regular monthly meeting, the duplicate of all applications
					 filed with him by the Tax Assessor. The Clerk shall perform any duty that the
					 Board of Supervisors may delegate to him.
4. Applications on File
The Clerk shall keep the applications on file in
					 alphabetical order for a period of three (3) years. The applications are a
					 matter of public record.
5.
				  Prepare supplemental roll
Immediately after the land roll has been approved by the
					 Tax Commission and the Board of Supervisors, the Clerk shall prepare on forms
					 provided by the Tax Commission, in triplicate, the Recapitulation of the
					 Homestead Exemptions (supplemental roll) for any taxing unit in his county.
					 This includes municipal supplemental rolls. Each of these copies must be
					 certified by the Clerk as to its correctness, completeness, and truthfulness.
					 The
ORIGINAL
of the supplemental roll shall be sent to the Tax
					 Commission. One copy shall be delivered to the Tax Collector. The other copy
					 shall be placed in the land roll in the Clerk's office. This supplemental roll
					 shall contain all homestead exemption applications granted by the Board of
					 Supervisors and shall be made from the applications and not from the land
					 roll.
6. Tax loss
				  certificate
No later than December 31
shall the Clerk
					 prepare the Certificate of Tax Loss for all taxing units in his county,
					 including the municipalities. These certificates shall be made in triplicate,
					 on the forms provided by the Tax Commission. Each copy shall bear his
					 certification. He shall,
no later than December 31 each year,
deliver the
original
copy of these certificates to the Tax
					 Commission, deliver the duplicate to the Tax Collector, and retain the third
					 copy in his file as public record. The Certificate of Tax Loss must reflect the
					 information on the supplemental roll. Certificates received later than
June 1
of the following year shall not be considered for
					 reimbursement by the Tax Commission.
7. Municipalities
Only the
county
has the authority to allow or
					 disallow exemptions. It is the duty of the Clerk of the Board of Supervisors to
					 certify the forms for the municipalities. It is also the duty of the Clerk of
					 the Board of Supervisors to certify the forms for the municipalities. It is
					 also the duty of the Clerk of the Board of Supervisors to send the ORIGINAL of
					 these completed forms to the Tax Commission in the same manner as the county
					 forms and send the duplicates to the Municipal Clerk.