MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Fees, Salaries and Administration

By: Senator(s) Thames

AN ACT TO AMEND SECTIONS 25-3-1, 25-3-3 AND 25-3-15, MISSISSIPPI CODE OF 1972, TO INCLUDE THE ACTUAL VALUE OF GAS AT THE POINT OF PRODUCTION IN THE ASSESSED VALUE OF A COUNTY IN WHICH GAS IS PRODUCED TO DETERMINE SUCH COUNTY'S CLASSIFICATION FOR THE PURPOSE OF FIXING CERTAIN SALARIES AND COMPENSATION; AND FOR RELATED PURPOSES. 

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

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

25-3-1. For the purposes of this chapter the counties are divided into eight (8) classes, numbered from One to Eight, according to the 1930 total assessed valuation of the real, personal, and public service corporation property of each county, as follows:

Class Number One. Shall be composed of all counties in which the assessed valuation equals and exceeds Twenty-five Million Dollars ($25,000,000.00).

Class Number Two. Shall be composed of all counties in which the assessed valuation equals and exceeds Twenty Million Dollars ($20,000,000.00) and is less than Twenty-five Million Dollars ($25,000,000.00).

Class Number Three. Shall be composed of all counties in which the assessed valuation equals and exceed Fifteen Million Dollars ($15,000,000.00) and is less than Twenty Million Dollars ($20,000,000.00).

Class Number Four. Shall be composed of all counties in which the assessed valuation equals and exceeds Ten Million dollars ($10,000,000.00) and is less than Fifteen Million Dollars ($15,000,000.00).

Class Number Five. Shall be composed of all counties in which the assessed valuation equals and exceeds Eight Million Dollars ($8,000,000.00) and is less than Ten Million Dollars ($10,000.000.00).

Class Number Six. Shall be composed of all counties in which the assessed valuation equals and exceeds Six Million Dollars ($6,000,000.00) and is less than Eight Million Dollars ($8,000,000.00).

Class Number Seven. Shall be composed of all counties in which the assessed valuation equals and exceeds Three Million Dollars ($3,000,000.00) and is less than Six Million Dollars ($6,000,000.00).

Class Number Eight. Shall be composed of all counties in which the assessed valuation is less than Three Million Dollars ($3,000,000.00).

The assessed value of each county shall be determined by the amounts certified to the State Tax Commission by the clerk of the board of supervisors, the assessed value of all public service corporations as certified by the State Tax Commission, and, in counties where oil or gas is produced, the actual value of such 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, and the actual value of such gas at the point of production as certified by the State Tax Commission under the provisions of Sections 27-25-701 through 27-25-723; provided, however, that the actual value of oil or gas at the point of production in counties where oil or gas is produced shall not be included in the assessed value of such county in determining the classification of such county in the fixing of fees to tax collectors under Section 25-7-21.

In any year the assessed value of a county shows that its class has changed to a higher class, such county shall remain in its original class until the succeeding January first and then be classed according to such assessed value.

Nothing in this section shall be construed to lower the classification of any county from its classification under the assessment of 1930.

SECTION 2. 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 or gas 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, and the actual value of gas as certified by the State Tax Commission under the provisions of Sections 27-25-701 through 27-25-723.

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 Thirty-nine Thousand Two Hundred Forty Dollars ($39,240.00);

(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 Thirty-seven Thousand Eight Hundred Forty Dollars ($37,840.00);

(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-five Thousand Two Hundred Forty-four Dollars ($35,244.00);

(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-two Thousand Six Hundred Four Dollars ($32,604.00);

(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 Twenty-nine Thousand Nine Hundred Sixty-four Dollars ($29,964.00);

(f) For counties having a total assessed valuation of less than Twelve Million Five Hundred Thousand Dollars ($12,500,000.00), a salary of Twenty-seven Thousand Three Hundred Twenty-four Dollars ($27,324.00).

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 said assessor-tax collector 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 said assessor or tax collector 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., 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., 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., 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 3. Section 25-3-15, Mississippi Code of 1972, is amended as follows:

25-3-15. It is hereby further provided that, in any county of the state having producing oil or gas wells, the total valuation of such oil or gas produced, as reported by the State Tax Commission for the last preceding calendar year, may be combined with the total assessed valuation of said county in computing its category for the purpose of fixing the salary of the members of the board of supervisors of said county; provided that in any county wherein twenty-five percent (25%) or more of the real property of the county is owned by an agency of the federal government, and consequently exempt from ad valorem taxes, the salary of the members of the board of supervisors in each such county shall be that established by the next highest rate from that determined by the total assessed value of the property of the county.

SECTION 4. This act shall take effect and be in force from and after October 1, 1997.