1998 Regular Session
By: Senator(s) Rayborn, Lee
Senate Bill 2310
AN ACT TO AMEND SECTION 27-41-29, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE AUDITOR TO PRESCRIBE ALTERNATIVE METHODS FOR THE FURNISHING OF AD VALOREM TAX RECEIPTS, PRESERVATION OF DUPLICATE AD VALOREM TAX RECEIPTS AND THE FILING OF DUPLICATE AD VALOREM TAX RECEIPTS IN THE OFFICE OF THE CHANCERY CLERK THAT ARE COMPATIBLE WITH AVAILABLE ELECTRONIC TECHNOLOGY; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-41-29, Mississippi Code of 1972, is amended as follows:
27-41-29. (1) Except as otherwise provided in subsection (2) of this section, the board of supervisors of each county shall furnish the tax collector of the county with a sufficient number of tax receipts, in books, printed in triplicate, in blank form, numbered serially by the bookmaker. The chancery clerk shall first make a record of all such receipts by numbers and shall take the tax collector's receipt therefor and shall thereafter credit the tax collector with all unused receipts. Such tax receipts shall be prepared and printed so as to conform to the provisions of this chapter with reference to the payment of taxes and with reference to the payment of taxes levied for bonds and interest on or before the first day of February of each year. Duplicate receipts shall be preserved in the book and be submitted to the board of supervisors or the county auditor by the tax collector whenever required, and receipt books, with duplicates when filled in, shall be filed in the office of the chancery clerk for reference, and shall be receipted for by the clerk and carefully preserved as records. The expense of printing and binding said receipt books shall be paid out of the county treasury.
(2) As an alternative to the procedure prescribed in subsection (1) of this section, the State Auditor may prescribe methods whereby the tax collector of the county may furnish the tax receipts, preserve duplicate receipts and file duplicate receipts in the office of the chancery clerk in a manner that is compatible with available electronic technology.
SECTION 2. This act shall take effect and be in force from and after July 1, 1998.