MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Fees, Salaries and Administration

By: Senator(s) Gordon

AN ACT TO AMEND SECTIONS 25-3-3 AND 25-3-5, MISSISSIPPI CODE OF 1972, TO INCREASE THE SALARIES OF COUNTY TAX COLLECTORS AND TAX ASSESSORS; AND FOR RELATED PURPOSES. 

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

SECTION 1. Section 25-3-3, Mississippi Code of 1972, is amended as follows:

25-3-3. The term "total assessed valuation" as used in this section only refers to the ad valorem assessment for the county and, in addition, in counties where oil is produced, the actual value of oil at the point of production, as certified to the counties by the State Tax Commission under the provisions of Sections 27-25-501 through 27-25-525.

The salary of assessors of the various counties is hereby fixed as full compensation for their services as county assessors and tax collectors. The annual salary of each assessor shall be based upon the total assessed valuation of his respective county for the preceding taxable year in the following categories and for the following amounts:

(a) For counties with a total assessed valuation of Two Hundred Fifty Million Dollars ($250,000,000.00) or more, a salary of Forty-three Thousand One Hundred Sixty-four Dollars ($43,164.00);

(b) For counties having a total assessed valuation of at least Seventy-five Million Dollars ($75,000,000.00) but less than Two Hundred Fifty Million Dollars ($250,000,000.00), a salary of Forty-one Thousand Six Hundred Twenty-four Dollars ($41,624.00);

(c) For counties having a total assessed valuation of at least Thirty-five Million Dollars ($35,000,000.00) but less than Seventy-five Million Dollars ($75,000,000.00), a salary of Thirty-eight Thousand Seven Hundred Sixty-eight Dollars ($38,768.00);

(d) For counties having a total assessed valuation of at least Twenty Million Dollars ($20,000,000.00) but less than Thirty-five Million Dollars ($35,000,000.00), a salary of Thirty-five Thousand Eight Hundred Sixty-four Dollars ($35,864.00);

(e) For counties having a total assessed valuation of at least Twelve Million Five Hundred Thousand Dollars ($12,500,000.00) but less than Twenty Million Dollars ($20,000,000.00), a salary of Thirty-two Thousand Nine Hundred Sixty Dollars ($32,960.00);

(f) For counties having a total assessed valuation of less than Twelve Million Five Hundred Thousand Dollars ($12,500,000.00), a salary of Thirty Thousand Fifty-six Dollars ($30,056.00).

The annual salary established for the assessor-tax collector shall not be reduced as a result of a reduction in total assessed valuation. The salaries may be increased as a result of an increase in total assessed valuation.

In addition to all other compensation paid to assessor-tax collectors in counties having two (2) judicial districts, the board of supervisors shall allow that * * * assessor-tax collector to be paid an additional Three Thousand Five Hundred Dollars ($3,500.00) per year. In addition to all other compensation paid to assessors or tax collectors, in counties maintaining two (2) full-time offices, the board of supervisors may allow that * * * assessor or tax collector to be paid an additional Three Thousand Five Hundred Dollars ($3,500.00) per year.

In addition to all other compensation paid to assessor-tax collectors, the board of supervisors of a county shall allow for such assessor-tax collector to be paid additional compensation when there is a contract between the county and one or more municipalities providing that the assessor-tax collector shall assess and/or collect taxes for the municipality or municipalities; and such assessor-tax collector shall be authorized to receive such additional compensation from the county and/or the municipality or municipalities in any amount allowed by the county and the municipality or municipalities for performing those services.

When any tax assessor holds a valid certificate of educational recognition from the International Association of Assessing Officers or is a licensed appraiser under Section 73-34-1 et seq., Mississippi Code of 1972, he shall receive an additional One Thousand Five Hundred Dollars ($1,500.00) annually beginning the next fiscal year after completion. When any tax assessor is a licensed state certified Residential Appraiser (RA) or licensed state certified Timberland Appraiser (TA) under Section 73-34-1 et seq., Mississippi Code of 1972, or when any tax assessor holds a valid designation from the International Association of Assessing Officers as a Cadastral Mapping Specialist (CMS) or Personal Property Specialist (PPS) or Residential Evaluation Specialist (RES), he shall receive an additional Six Thousand Five Hundred Dollars ($6,500.00) annually beginning the next fiscal year after completion. When any tax assessor holds the valid designation of Certified Assessment Evaluator (CAE) from the International Association of Assessing Officers or is a state certified General Real Estate Appraiser (GA) under Section 73-34-1 et seq., Mississippi Code of 1972, he shall receive an additional Eight Thousand Five Hundred Dollars ($8,500.00) annually beginning the next fiscal year after completion.

The salaries herein set out shall be the total funds paid to the county assessors and tax collectors and shall be full compensation for their services, with any fees being paid to the county general fund.

The salaries herein provided shall be payable monthly on the first day of each calendar month by chancery clerk's warrant drawn on the general fund of the county.

The salary scale in this section shall not apply in any county in which the office of assessor has been separated from that of tax collector. In the event of such separation, the salary scale set forth in Section 25-3-5 shall control.

SECTION 2. Section 25-3-5, Mississippi Code of 1972, is amended as follows:

25-3-5. In any county where the office of tax collector has been separated from the office of tax assessor, the annual salary of the assessor or tax collector shall be based upon the assessed valuation of his respective county for the preceding taxable year in the following categories and for the following amounts:

(a) For counties with a total assessed valuation of Two Hundred Fifty Million Dollars ($250,000,000.00) or more, a salary of Forty-seven Thousand Four Hundred Eighty Dollars ($47,480.00);

(b) For counties having a total assessed valuation of at least Two Hundred Million Dollars ($200,000,000.00) but less than Two Hundred Fifty Million Dollars ($250,000,000.00), a salary of Forty-four Thousand Five Hundred Seventy-six Dollars ($44,576.00);

(c) For counties having a total assessed valuation of at least One Hundred Fifty Million Dollars ($150,000,000.00) but less than Two Hundred Million Dollars ($200,000,000.00), a salary of Forty-one Thousand Six Hundred Seventy-two Dollars ($41,672.00);

(d) For counties having a total assessed valuation of at least One Hundred Million Dollars ($100,000,000.00) but less than One Hundred Fifty Million Dollars ($150,000,000.00), a salary of Thirty-eight Thousand Seven Hundred Sixty-eight Dollars ($38,768.00);

(e) For counties having a total assessed valuation of at least Seventy-five Million Dollars ($75,000,000.00) but less than One Hundred Million Dollars ($100,000,000.00), a salary of Thirty-five Thousand Eight Hundred Sixty-four Dollars ($35,864.00);

(f) For counties with a total assessed valuation of less than Seventy-five Million Dollars ($75,000,000.00), a salary of Thirty-two Thousand Nine Hundred Sixty Dollars ($32,960.00).

The annual salary established for the tax assessor or tax collector shall not be reduced as a result of a reduction in total assessed valuation. The salaries may be increased as a result of an increase in total assessed valuation.

In addition to all other compensation paid to assessors or tax collectors, in counties having two (2) judicial districts, the board of supervisors shall allow that * * * assessor or tax collector to be paid an additional Three Thousand Five Hundred Dollars ($3,500.00) per year. In addition to all other compensation paid to assessors or tax collectors, in counties maintaining two (2) full-time offices, the board of supervisors may allow that * * * assessor or tax collector to be paid an additional Three Thousand Five Hundred Dollars ($3,500.00) per year.

In addition to all other compensation paid to tax assessors and tax collectors, the board of supervisors of a county shall allow for such tax assessor and/or tax collector to be paid additional compensation when there is a contract between the county and one or more municipalities providing that the tax assessor shall assess taxes and/or tax collector shall collect taxes for the municipality or municipalities; and such tax assessor and/or tax collector shall be authorized to receive such additional compensation from the county and/or the municipality or municipalities in any amount allowed by the county and the municipality or municipalities for performing those services.

When any tax assessor holds a valid certificate of educational recognition from the International Association of Assessing Officers or is a licensed appraiser under Section 73-34-1 et seq., Mississippi Code of 1972, he shall receive an additional One Thousand Five Hundred Dollars ($1,500.00) annually beginning the next fiscal year after completion. When any tax assessor is a licensed state certified Residential Appraiser (RA) or licensed state certified Timberland Appraiser (TA) under Section 73-34-1 et seq., Mississippi Code of 1972, or when any tax assessor holds a valid designation from the International Association of Assessing Officers as a Cadastral Mapping Specialist (CMS) or Personal Property Specialist (PPS) or Residential Evaluation Specialist (RES), he shall receive an additional Six Thousand Five Hundred Dollars ($6,500.00) annually beginning the next fiscal year after completion. When any tax assessor holds the valid designation of Certified Assessment Evaluator (CAE) from the International Association of Assessing Officers or is a state certified General Real Estate Appraiser (GA) under Section 73-34-1 et seq., Mississippi Code of 1972, he shall receive an additional Eight Thousand Five Hundred Dollars ($8,500.00) annually beginning the next fiscal year after completion.

The salaries herein set out shall be the total funds paid to the county assessors or tax collectors and shall be full compensation for their services, with any fees being paid to the county general fund.

The salaries herein provided shall be payable monthly on the first day of each calendar month by chancery clerk's warrant drawn on the general fund of the county.

SECTION 3. The Attorney General of the State of Mississippi is hereby directed to submit appropriate sections of this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.

SECTION 4. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended.