1997 Regular Session
To: Ways and Means
By: Representative Wells-Smith
House Bill 1290
AN ACT TO AMEND SECTION 27-35-103, MISSISSIPPI CODE OF 1972, TO PROHIBIT PERSONS EMPLOYED BY THE BOARD OF SUPERVISORS TO APPRAISE PROPERTY FOR THE PURPOSE OF TAXATION FROM BEING PAID ON A PERCENTAGE BASIS, OR ON ANY BASIS WHEREBY THE COMPENSATION IS DEPENDENT OR CONDITIONED UPON INCREASING OR REDUCING THE AGGREGATE ASSESSMENT OF PROPERTY IN THE COUNTY; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-35-103, Mississippi Code of 1972, is amended as follows:
27-35-103. (1) Any person or persons employed by the board of supervisors of any county in this state, under Sections 27-35-99 and 27-35-101, shall be paid for their services out of the general fund of the county in which such person or persons are so employed. No person related to any member of the board of supervisors by affinity or consanguinity, shall be appointed estimator or inspector or surveyor by the board of supervisors.
(2) The compensation for estimators or inspectors shall be fixed at a sum not to exceed Five Cents (54) per acre for estimating timber on upland, and not exceeding Ten Cents (104) per acre for estimating timber on lowlands. No payment shall be made by the board of supervisors until a sworn itemized statement of the number and location of acres actually estimated by such estimator, or inspector, has been filed by him with the clerk of the board of supervisors.
(3) No person or persons employed by the board of supervisors of any county in this state to appraise property shall be paid upon a percentage basis, or on any basis whereby the compensation is dependent or conditioned upon increasing or reducing the aggregate assessment of property.
SECTION 2. This act shall take effect and be in force from and after July 1, 1997.