House Bill 1825

AN ACT TO AUTHORIZE THE BOARD OF SUPERVISORS OF LOWNDES COUNTY AND THE GOVERNING AUTHORITIES OF THE CITY OF COLUMBUS TO COMBINE AND MERGE INTO ONE OFFICE THE OFFICES OF COUNTY TAX ASSESSOR, COUNTY TAX COLLECTOR, MUNICIPAL TAX ASSESSOR AND MUNICIPAL TAX COLLECTOR; TO PROVIDE THAT SUCH OFFICE HOLDER SHALL HAVE THE POWERS AND DUTIES THAT ARE PRESCRIBED BY LAW FOR EACH OF THE SEPARATE OFFICES AND OFFICEHOLDERS THAT ARE COMBINED AND MAY EXERCISE SUCH ADDITIONAL POWERS AND DUTIES THAT THE BOARD OF SUPERVISORS OF THE COUNTY AND THE GOVERNING AUTHORITIES OF THE MUNICIPALITY DEEM NECESSARY OR PROPER; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) The Board of Supervisors of Lowndes County and the governing authorities of the City of Columbus, upon order duly adopted and entered upon their respective official minutes, may combine and merge into one (1) office the offices of county tax assessor, county tax collector, municipal tax assessor and municipal tax collector.

(2) If the Board of Supervisors of Lowndes County and the governing authorities of the City of Columbus each adopt such an order, the person elected to the office of county tax assessor/collector shall receive the compensation as prescribed by general law for the tax assessor/collector of the county, shall exercise all of the powers and duties as are prescribed by law for each of the separate offices and officeholders as are combined and merged under subsection (1) of this section and may exercise such additional powers and duties as the board of supervisors and the governing authorities of the municipality deem necessary or proper.

SECTION 2. The Board of Supervisors of Lowndes County and the governing authorities of the City of Columbus shall submit 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 3. 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.