MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Finance

By: Senator(s) Harden (By Request)

AN ACT TO AMEND SECTION 27-35-25, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE STATE TAX COMMISSION TO HAVE THE ASSESSMENT ROLL PREPARED AND MAINTAINED ON A COMPUTER SYSTEM APPROVED BY THE COMMISSION IN ACCORDANCE WITH REGULATIONS PRESCRIBED BY THE COMMISSION; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-35-25, Mississippi Code of 1972, is amended as follows:

27-35-25. The State Tax Commission is authorized, empowered and directed to prescribe the form of the assessment rolls for assessing the real and personal property in each county, and to have such rolls prepared and maintained on a computer system approved by the commission in accordance with regulations prescribed by the commission. * * * The assessment rolls so prescribed * * * shall be the official and legal rolls for the assessment of real and personal property in this state.

SECTION 2. This act shall take effect and be in force from and after July 1, 2000.