MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Ways and Means

By: Representative Wells-Smith

AN ACT TO AMEND SECTION 27-35-81, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT A TAX ASSESSOR PROVIDE NOTICE TO A TAXPAYER WHEN THE ASSESSMENT OF THE TAXPAYER'S PROPERTY IS INCREASED FROM THE ASSESSMENT GIVEN TO SUCH PROPERTY FOR THE PREVIOUS YEAR; TO PROVIDE THE TIME IN WHICH SUCH NOTICE MUST BE PROVIDED; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-35-81, Mississippi Code of 1972, is amended as follows:

27-35-81. The assessor shall complete the assessment of both real and personal property and file the roll or rolls with the clerk of the board of supervisors on or before the first Monday in July of each year. He shall make an affidavit and append it to each roll, showing that he has faithfully endeavored to ascertain and assess all the persons and property in his county, that he has not omitted any person or thing, or placed upon, or accepted an undervaluation of any property, through fear, favor, or partiality, and that he has required every taxpayer to make the oath required to be taken by the person rendering a list of his taxable property wherever possible. The assessor shall file with the roll, or rolls, under oath, a list showing the name of every taxpayer who has failed or refused to make oath to his tax lists. If the assessor fails to file his roll, or rolls, on or before the first Monday in July of each year, the board of supervisors at its July meeting shall adopt an order showing the failure of the assessor to file his roll, or rolls, and shall certify to the State Tax Commission a statement showing such failure and the time necessary for the assessor to complete his roll, or rolls. Upon receipt of such certificate from the board of supervisors of any county, the State Tax Commission shall, by order entered on its minutes, provide when such roll shall be completed and filed, and the date when the board of supervisors shall meet to equalize the roll, or rolls, and the time when objections to the assessments contained in such roll, or rolls, shall be heard by the board of supervisors, provided that not less than ten (10) days' notice shall be given prior to the hearing of such objections. When such roll, or rolls, shall be filed, they shall be dealt with in all respects as now provided by law except as to the time.

The assessor shall provide notice to a taxpayer when the assessment of the taxpayer's property is increased from the assessment given to such property for the previous year. The notice shall be provided to the taxpayer no later than the first Monday in July of each year or upon the filing of the assessment roll by the assessor with the board of supervisors.

SECTION 2. This act shall take effect and be in force from and after July 1, 1997.