MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Fees, Salaries and Administration

By: Senator(s) Minor

AN ACT TO AMEND SECTIONS 25-3-29, 25-3-3, 25-3-5, 25-3-17, 25-3-19, 25-3-25 AND 25-3-36, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT COUNTY OFFICIALS MAY BE PAID TWICE A MONTH IN THE DISCRETION OF THE BOARD OF SUPERVISORS; AND FOR RELATED PURPOSES. 

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

SECTION 1. Section 25-3-29, Mississippi Code of 1972, is amended as follows:

25-3-29. Except as otherwise therein provided, the salaries mentioned in the foregoing sections shall be paid monthly out of the general county fund, and the said salaries and allowances shall be included in the budget of each county; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month.

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 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.

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; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month.

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 25-3-5, Mississippi Code of 1972, is amended as follows:

25-3-5. In any county where the office of tax collector has been separated from the office of tax assessor, the annual salary of the assessor or tax collector shall be based upon the 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 Forty-three Thousand One Hundred Sixty-four Dollars ($43,164.00);

(b) For counties having a total assessed valuation of at least Two Hundred Million Dollars ($200,000,000.00) but less than Two Hundred Fifty Million Dollars ($250,000,000.00), a salary of Forty Thousand Five Hundred Twenty-four Dollars ($40,524.00);

(c) For counties having a total assessed valuation of at least One Hundred Fifty Million Dollars ($150,000,000.00) but less than Two Hundred Million Dollars ($200,000,000.00), a salary of Thirty-seven Thousand Eight Hundred Eight-four Dollars ($37,884.00);

(d) For counties having a total assessed valuation of at least One Hundred Million Dollars ($100,000,000.00) but less than One Hundred Fifty Million Dollars ($150,000,000.00), a salary of Thirty-five Thousand Two Hundred Forty-four Dollars ($35,244.00);

(e) For counties having a total assessed valuation of at least Seventy-five Million Dollars ($75,000,000.00) but less than One Hundred Million Dollars ($100,000,000.00), a salary of Thirty-two Thousand Six Hundred Four Dollars ($32,604.00);

(f) For counties with a total assessed valuation of less than Seventy-five Million Dollars ($75,000,000.00), a salary of Twenty-nine Thousand Nine Hundred Sixty-four Dollars ($29,964.00).

The annual salary established for the tax assessor or 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 assessors or tax collectors, in counties having two (2) judicial districts, the board of supervisors shall 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 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 tax assessors and tax collectors, the board of supervisors of a county shall allow for such tax assessor and/or tax collector to be paid additional compensation when there is a contract between the county and one or more municipalities providing that the tax assessor shall assess taxes and/or tax collector shall collect taxes for the municipality or municipalities; and such tax assessor and/or 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., Mississippi Code of 1972, 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., Mississippi Code of 1972, 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., Mississippi Code of 1972, 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 or 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; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month.

SECTION 4. Section 25-3-17, Mississippi Code of 1972, is amended as follows:

25-3-17. The salaries provided in Sections 25-3-13 and 25-3-15 shall be payable monthly on the first day of each calendar month during the calendar year following that in which the total assessed valuation is determined; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month. The chancery clerk shall draw his warrant on the general fund of the county, the county road and bridge fund, or any fund of the county available for such purposes.

SECTION 5. Section 25-3-19, Mississippi Code of 1972, is amended as follows:

25-3-19. The chancery clerks, as county auditors, shall receive compensation for their services as such the annual amount of Five Thousand Three Hundred Dollars ($5,300.00), payable in equal monthly installments out of the county treasury; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month.

SECTION 6. Section 25-3-25, Mississippi Code of 1972, is amended as follows:

25-3-25. (1) Except as otherwise provided in subsections (2) and (3), the salaries of sheriffs of the various counties are hereby fixed as full compensation for their services.

The annual salary for each sheriff shall be based upon the total population of his county according to the latest federal decennial census in the following categories and for the following amounts; however, no sheriff shall be paid less than the salary authorized under this section to be paid the sheriff based upon the population of the county according to the 1980 federal decennial census:

(a) For counties with a total population of more than two hundred thousand (200,000), a salary of Fifty-three Thousand Two Hundred Dollars ($53,200.00).

(b) For counties with a total population of more than one hundred thousand (100,000) and not more than two hundred thousand (200,000), a salary of Fifty-two Thousand Dollars ($52,000.00).

(c) For counties with a total population of more than forty-five thousand (45,000) and not more than one hundred thousand (100,000), a salary of Fifty Thousand Eight Hundred Dollars ($50,800.00).

(d) For counties with a total population of more than thirty-four thousand (34,000) and not more than forty-five thousand (45,000), a salary of Forty-nine Thousand Six Hundred Dollars ($49,600.00).

(e) For counties with a total population of more than twenty-five thousand (25,000) and not more than thirty-four thousand (34,000), a salary of Forty-seven Thousand Two Hundred Dollars ($47,200.00).

(f) For counties with a total population of more than fifteen thousand (15,000) and not more than twenty-five thousand (25,000), a salary of Forty-four Thousand Eight Hundred Dollars ($44,800.00).

(g) For counties with a total population of more than nine thousand five hundred (9,500) and not more than fifteen thousand (15,000), a salary of Forty-two Thousand Four Hundred Dollars ($42,400.00).

(h) For counties with a total population of more than seven thousand five hundred (7,500) and not more than nine thousand five hundred (9,500), a salary of Forty Thousand Dollars ($40,000.00).

(i) For counties with a total population of not more than seven thousand five hundred (7,500), a salary of Thirty-seven Thousand Six Hundred Dollars ($37,600.00).

(2) In addition to the salary provided for in subsection (1) of this section, the Board of Supervisors of Leflore County may, in its discretion, pay an annual supplement to the sheriff of the county in an amount not to exceed Ten Thousand Dollars ($10,000.00). The Legislature finds and declares that the annual supplement authorized by this subsection is justified in such county for the following reasons:

(a) The Mississippi Department of Corrections operates and maintains a restitution center within the county;

(b) The Mississippi Department of Corrections operates and maintains a community work center within the county;

(c) There is a resident circuit court judge in the county whose office is located at the Leflore County Courthouse;

(d) There is a resident chancery court judge in the county whose office is located at the Leflore County Courthouse;

(e) The Magistrate for the Fourth Circuit Court District is located in the county and maintains his office at the Leflore County Courthouse;

(f) The Region VI Mental Health-Mental Retardation Center, which serves a multicounty area, calls upon the sheriff to provide security for out-of-town mental patients, as well as patients from within the county;

(g) The increased activity of the Child Support Division of the Department of Human Services in enforcing in the courts parental obligations has imposed additional duties on the sheriff; and

(h) The dispatchers of the enhanced E-911 system in place in Leflore County has been placed under the direction and control of the sheriff.

(3) In addition to the salary provided for in subsection (1) of this section, the Board of Supervisors of Rankin County may, in its discretion, pay an annual supplement to the sheriff of the county in an amount not to exceed Ten Thousand Dollars ($10,000.00). The Legislature finds and declares that the annual supplement authorized by this subsection is justified in such county for the following reasons:

(a) The Mississippi Department of Corrections operates and maintains the Central Mississippi Correctional Facility within the county;

(b) The State Hospital is operated and maintained within the county at Whitfield;

(c) Hudspeth Regional Center, a facility maintained for the care and treatment of the mentally retarded, is located within the county;

(d) The Mississippi Law Enforcement Officers Training Academy is operated and maintained within the county;

(e) The State Fire Academy is operated and maintained within the county;

(f) The Pearl River Valley Water Supply District, ordinarily known as the "Reservoir District," is located within the county;

(g) The Jackson International Airport is located within the county;

(h) The patrolling of the state properties located within the county has imposed additional duties on the sheriff; and

(i) The sheriff, in addition to providing security to the nearly one hundred thousand (100,000) residents of the county, has the duty to investigate, solve and assist in the prosecution of any misdemeanor or felony committed upon any state property located in Rankin County.

(4) 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; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month.

SECTION 7. Section 25-3-36, Mississippi Code of 1972, is amended as follows:

25-3-36. (1) From and after October 1, 1993, every justice court judge shall receive as full compensation for his or her services and in lieu of any and all other fees, costs or compensation heretofore authorized for such justice court judge, an annual salary based upon the population of his or her county according to the 1990 federal decennial census; however, no justice court judge shall be paid less than that amount which would have been paid to such judges prior to the promulgation of the 1990 federal decennial census. The amount of which salary shall be determined as follows:

(a) In counties with a population of more than two hundred thousand (200,000), a salary of Forty Thousand Two Hundred Sixty Dollars ($40,260.00).

(b) In counties with a population of more than one hundred fifty thousand (150,000) but not more than two hundred thousand (200,000), a salary of Thirty-six Thousand Nine Hundred Sixty Dollars ($36,960.00).

(c) In counties with a population of more than seventy-five thousand (75,000) but not more than one hundred fifty thousand (150,000), a salary of Thirty-three Thousand Six Hundred Sixty Dollars ($33,660.00).

(d) In counties with a population of more than forty-nine thousand (49,000) but not more than seventy-five thousand (75,000), a salary of Twenty-nine Thousand Forty Dollars ($29,040.00).

(e) In counties with a population of more than thirty-four thousand (34,000) but not more than forty-nine thousand (49,000), a salary of Twenty-five Thousand Eighty Dollars ($25,080.00).

(f) In counties with a population of more than twenty-four thousand five hundred (24,500) but not more than thirty-four thousand (34,000), a salary of Twenty-three Thousand Seven Hundred Sixty Dollars ($23,760.00).

(g) In counties with a population of more than twenty-one thousand (21,000) but not more than twenty-four thousand five hundred (24,500), a salary of Twenty-one Thousand One Hundred Twenty Dollars ($21,120.00).

(h) In counties with a population of more than sixteen thousand five hundred (16,500) but not more than twenty-one thousand (21,000), a salary of Eighteen Thousand Four Hundred Eighty Dollars ($18,480.00).

(i) In counties with a population of more than twelve thousand (12,000) but not more than sixteen thousand five hundred (16,500), a salary of Fifteen Thousand Eight Hundred Forty Dollars ($15,840.00).

(j) In counties with a population of more than eight thousand (8,000) but not more than twelve thousand (12,000), a salary of Eleven Thousand Five Hundred Fifty Dollars ($11,550.00).

(k) In counties with a population of eight thousand (8,000) or less, a salary of Eight Thousand Two Hundred Fifty Dollars ($8,250.00). In addition to the amounts hereinabove provided, the board of supervisors of any county having two (2) judicial districts and which has a population of more than fifteen thousand (15,000) but less than eighteen thousand (18,000) may also pay justice court judges an additional amount not to exceed the sum of Two Thousand Five Hundred Dollars ($2,500.00) per year if said justice court judges maintain regular office hours and are personally present in the office they maintain for at least thirty (30) hours per week.

(2) Notwithstanding the provisions of subsection (1) of this section, in the event that the number of justice court judges authorized pursuant to Section 9-11-2(1) is exceeded pursuant to the provisions of Section 9-11-2(4), the aggregate of the salaries paid to the justice court judges of such a county shall not exceed the amount sufficient to pay the number of justice court judges authorized pursuant to Section 9-11-2(1) and such amount shall be equally divided among those justice court judges continuing to hold office under the provisions of Section 9-11-2(4).

(3) From and after January 1, 1984, all fees, costs, fines and penalties charged and collected in the justice court shall be paid to the clerk of the justice court for deposit, along with monies from cash bonds and other monies which have been forfeited in criminal cases, into the general fund of the county as provided in Section 9-11-19; and the clerk of the board of supervisors shall be authorized and empowered, upon approval by the board of supervisors, to make disbursements and withdrawals from the general fund of the county in order to pay any reasonable and necessary expenses incurred in complying with this section, including payment of the salaries of justice court judges as provided by subsection (1) of this section. The provisions of this subsection shall not, except as to cash bonds and other monies which have been forfeited in criminal cases, apply to monies required to be deposited in the justice court clerk clearing account as provided in Section 9-11-18, Mississippi Code of 1972.

(4) The salaries provided for in subsection (1) of this section shall be payable monthly by warrant drawn by the clerk of the board of supervisors on the general fund of the county; provided, however, the board of supervisors may by resolution determine that such salaries shall be paid on the fifteenth day and the last day of each month.

(5) Provided, that the salary of any justice court judge shall not be reduced during his term of office as a result of a population change following a federal decennial census.

(6) Any justice court judge who is unable to attend and hold court by reason of being under suspension by the Commission on Judicial Performance or the Mississippi Supreme Court shall not receive a salary while under such suspension.

SECTION 8. This act shall take effect and be in force from and after its passage.