2007 Regular Session
To: Ways and Means
By: Representative Howell, Gibbs, Calhoun, Guice
AN ACT TO AMEND SECTIONS 27-35-81 AND 27-35-83, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT A TAX ASSESSOR PROVIDE NOTICE TO A TAXPAYER WHEN THE ASSESSED VALUE OF THE TAXPAYER'S PROPERTY IS INCREASED FROM THE ASSESSED VALUE OF SUCH PROPERTY FOR THE PREVIOUS YEAR; TO PROVIDE THE TIME IN WHICH SUCH NOTICE MUST BE PROVIDED; TO PROVIDE THAT A BOARD OF SUPERVISORS SHALL NOT EQUALIZE SUCH AN INCREASED ASSESSED VALUE UNLESS A TAXPAYER RECEIVES THE NOTICE REQUIRED BY THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-35-81, Mississippi Code of 1972, is amended as follows:
27-35-81. (1) If the assessment is conducted by or under the direction of the assessor, the assessor shall complete the assessment of both real and personal property and file the roll or rolls with the clerk of the board of supervisors on or before the first Monday in July of each year. He shall make an affidavit and append it to each roll, showing that he has faithfully endeavored to ascertain and assess all the persons and property in his county, that he has not omitted any person or thing, or placed upon, or accepted an under valuation of any property, through fear, favor or partiality, and that he has required every taxpayer to make the oath required to be taken by the person rendering a list of his taxable property wherever possible. The assessor shall file with the roll or rolls, under oath, a list showing the name of every taxpayer who has failed or refused to make oath to his tax lists.
(2) If the roll or rolls are not filed as required by this section on or before the first Monday in July of each year, the board of supervisors at its July meeting shall adopt an order showing the failure of the roll or rolls to be filed and shall certify to the State Tax Commission a statement showing such failure and the time necessaryto complete the roll or rolls.
(3) Upon receipt of such certificate from the board of supervisors of any county, the State Tax Commission shall, by order entered on its minutes, provide when such roll shall be completed and filed, and the date when the board of supervisors shall meet to equalize the roll or rolls, and the time when objections to the assessments contained in such roll or rolls, shall be heard by the board of supervisors, provided that not less than ten-days' notice shall be given prior to the hearing of such objections. When such roll or rolls shall be filed, they shall be dealt with in all respects as now provided by law except as to the time.
(4) The assessor shall provide notice to a taxpayer when the assessed value of the taxpayer's property is increased from the assessed value given to such property for the previous year. The notice shall be provided to the taxpayer no later than the first Monday in July of each year or upon the filing of the assessment roll by the assessor with the board of supervisors. The notice shall be mailed to the taxpayer at the address of the taxpayer that is on record in the assessor's office on January 1 of the tax year unless the taxpayer provides the assessor another address prior to the time of the notice.
SECTION 2. Section 27-35-83, Mississippi Code of 1972, is amended as follows:
27-35-83. The board of supervisors shall immediately at the July meeting proceed to equalize such rolls and shall complete such equalization at least ten (10) days before the August meeting, and shall immediately by newspaper publication notify the public that such rolls so equalized are ready for inspection and examination. However, before equalizing any assessed value of a taxpayer's property that is an increase from the assessed value given to such property for the previous year, the board of supervisors shall verify whether or not the tax assessor provided the notice required in Section 27-35-81. If the board of supervisors determines that the tax assessor failed to provide such notice, the board shall not equalize such an increased assessed value, and the clerk of the board of supervisors shall provide the required notice. The board of supervisors shall take action to equalize such an increased assessed value at the August meeting. In counties having two (2) judicial districts, the board shall by order designate on what days during August it will begin in each of the two (2) districts upon its hearing of objections, and these days shall be named in the said notice, and the board shall be authorized to hold its sessions in the two (2) districts respectively as designated in the order aforesaid. The foregoing provision with reference to counties with two (2) judicial districts shall apply to any subsequent meetings whereof notice to taxpayers is necessary to be given.
SECTION 3. This act shall take effect and be in force from and after October 1, 2007.