History of Actions | Background | Title |
Description: Ad valorem taxes; create county assessment/collection division within STC, tax assessors determine true value every 4 years.
1 | 01/20/97 | (H) | Referred To Ways and Means | |
2 | 02/04/97 | (H) | Died In Committee |
Effective date | Passage | |
Disposition | Dead | |
Deadline | General Bill/Constitutional Amendment | |
Revenue | No | |
3/5ths vote required | No |
House Committee:
Principal Author: Woods
Code Sections: A 027-0003-0031, A 027-0035-0050, A 027-0035-0113
Title: AN ACT TO AMEND SECTION 27-3-31, MISSISSIPPI CODE OF 1972, TO CREATE A COUNTY TAX ASSESSMENT AND COLLECTION DIVISION WITHIN THE STATE TAX COMMISSION; TO PROVIDE THAT SUCH DIVISION SHALL ADMINISTER LAWS ADDRESSING THE RELATIONSHIP AND OBLIGATIONS BETWEEN THE STATE TAX COMMISSION AND COUNTY TAX COLLECTORS AND ASSESSORS IN EFFECTUATING THEIR DUTIES RELATING TO TAXATION AND ASSESSMENT; TO AMEND SECTION 27-35-50, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT COUNTY TAX ASSESSORS SHALL DETERMINE ONCE EVERY FOUR YEARS, RATHER THAN ANNUALLY, THE TRUE VALUE OF EACH CLASS OF PROPERTY IN THEIR COUNTIES; TO REQUIRE THE STATE TAX COMMISSION TO CONSULT WITH COUNTY TAX ASSESSORS AND COLLECTORS BEFORE ADOPTING, AMENDING OR REPEALING RULES OR REGULATIONS CONCERNING THE DETERMINATION OF TRUE VALUE OF PROPERTY FOR THE PURPOSE OF ASSESSMENT; TO AMEND SECTION 27-35-113, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE STATE TAX COMMISSION SHALL CONDUCT ONCE EVERY FOUR YEARS, RATHER THAN ANNUALLY, ASSESSMENT/RATIO STUDIES OF EACH COUNTY OR USE OTHER MEANS TO DETERMINE IF EACH COUNTY'S ASSESSMENT RECORDS COMPLY WITH ACCEPTABLE PERFORMANCE STANDARDS; AND FOR RELATED PURPOSES.
End Of Document
1997/History/HB\HB1592.htm