House Bill 1506

AN ACT TO REQUIRE THE OFFICE OF THE STATE AUDITOR TO ESTABLISH AND IMPLEMENT A MISSISSIPPI TAX COLLECTORS EDUCATION AND CERTIFICATION PROGRAM; TO REQUIRE THAT THE TRAINING AND EXAMINATIONS OF THE PROGRAM SHALL BE ADMINISTERED AND CONDUCTED BY THE EDUCATION AND CERTIFICATION BOARD IN COOPERATION WITH THE CENTER FOR GOVERNMENTAL TRAINING AND TECHNOLOGY WITHIN THE MISSISSIPPI STATE UNIVERSITY EXTENSION SERVICE; TO ESTABLISH THE EDUCATION AND CERTIFICATION BOARD AND PROVIDE FOR ITS COMPOSITION OF MEMBERS; TO PROVIDE FOR THE MANNER, FREQUENCY AND LOCATION WITH WHICH CERTIFICATION COURSES MUST BE CONDUCTED; TO REQUIRE THE REIMBURSEMENT OF CERTAIN EXPENSES FOR PERSONS ATTENDING COURSES ADMINISTERED UNDER THE PROGRAM; TO PRESCRIBE THE RESPONSIBILITIES OF THE BOARD WITH RESPECT TO THE ADMINISTRATION OF THE PROGRAM; TO REQUIRE THE BOARD AND THE CENTER FOR GOVERNMENTAL TRAINING AND TECHNOLOGY TO DESIGN TWO TAX COLLECTOR AND ASSESSOR-TAX COLLECTOR EXAMINATIONS; TO PROVIDE WHO MAY BE ELIGIBLE TO TAKE THE EXAMINATIONS; TO PRESCRIBE THE GUIDELINES FOR THE ADMINISTRATION AND IMPLEMENTATIONS OF COURSES AND EXAMINATIONS FOR CERTIFICATION; TO REQUIRE THE BOARD TO ESTABLISH A FAIR AND REASONABLE FEE FOR THE EXAMINATIONS AND CERTIFICATIONS OF TAX COLLECTORS AND ASSESSOR-TAX COLLECTORS; TO CREATE THE TAX COLLECTOR TRAINING FUND IN THE STATE TREASURY AND TO PROVIDE FOR ITS FUNDING; AND FOR RELATED PURPOSES.

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

SECTION 1. (1) (a) The Office of the State Auditor shall establish and implement a Mississippi Tax Collectors Education and Certification Program under which county tax collectors and assessor-tax collectors and their deputies may attain certification as a tax collector or assessor-tax collector of state, county or municipal revenue. The Education and Certification Board, created under Section 2 of this act, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall administer and conduct the education and training programs and examinations as may be appropriate for those persons to attain the certification, as directed by the Office of the State Auditor through its rules and regulations for the efficient administration of the programs and examinations authorized under this act. There shall be three (3) levels of certification: Collector of Revenue I (CR 1), Collector of Revenue II (CR 2), and the Mississippi Collector of Revenue (MCR).

(b) Counties having not more than fifteen thousand (15,000) parcels of real property shall have a minimum of two (2) Collectors of Revenue I (CR 1), and counties having more than fifteen thousand (15,000) parcels of real property shall have a minimum of three (3) Collectors of Revenue I (CR 1).

(2) (a) In any year in which a county tax collector or assessor-tax collector takes office for the first time, the Office of the State Auditor shall require training sessions to be conducted in accordance with rules and regulations adopted by the office for these new officials. These sessions must be held at sufficiently convenient locations throughout the state and at times that are sufficient to provide each county tax collector and assessor-tax collector with an opportunity to attend the training.

(b) To ensure that all newly elected or appointed tax collectors and assessor-tax collectors have an opportunity to attend the training sessions required by this section, the Office of the State Auditor shall require the training sessions to be conducted in each of the four (4) congressional districts within the state.

(3) (a) When any tax collector, assessor-tax collector or his or her deputy travels outside of his or her county to attend a certified collection school, seminar or workshop approved by the Office of the State Auditor, that person shall receive a reimbursement of expenses of the travel the same mileage and actual and necessary expenses for food, lodging and travel by public carrier or private motor vehicles as allowed under Section 25-3-41. However, mileage shall not be authorized when the travel is done using a motor vehicle owned by the county.

(b) The county board of supervisors shall reimburse the tax collector, assessor-tax collector or his or her deputy for reasonable and necessary expenses sustained in attending annual conferences, regional conferences, schools and seminars.

(4) The Office of the State Auditor shall have plenary authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of this act.

(5) The county tax collector or assessor-tax collector shall select candidates from among his or her deputies for the certification program described in this act.

SECTION 2. A seven-member Education and Certification Board is created to administer and conduct the education and training programs and examinations under the Mississippi Tax Collectors Education and Certification Program. The Education and Certification Board shall set the minimum requirements for obtaining certification of each level of certification. The board shall consist of the following members:

(a) The President of the Mississippi Assessors and Collectors Association, who shall serve on the board during his term as president;

(b) The State Auditor or his designee;

(d) One (1) member appointed by the President of the Mississippi Assessors and Collectors Association;

(e) One (1) member representing the Center for Governmental Training and Technology; and

(f) Two (2) members appointed by the Commissioner of Revenue.

SECTION 3. (a) As required in the rules and regulations adopted by the Office of the State Auditor, the Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall conduct the continuing education sessions for tax collectors, assessor-tax collectors and their deputies on an annual basis. These sessions must be held at sufficiently convenient locations throughout the state.
(b) Sessions must be offered a number of times that are sufficient to provide each Collector of Revenue I assessor and Collector of Revenue II assessor with an opportunity to attend continuing education sessions every two (2) years to maintain certification for each level.

SECTION 4. (1) The Education and Certification Board shall conduct a tax collector and assessor-tax collector examination and certification program for Collector of Revenue I and Collector of Revenue II certifications, and administer a program for Mississippi Collector of Revenue tax collector and assessor-tax collector certification.
(2) At the direction of the Office of the State Auditor, the board shall design and implement the programs in a manner that maximizes the number of certified county tax collectors and assessor-tax collectors involved in the tax collection process.

SECTION 5. The Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall design two (2) tax collector and assessor-tax collector examinations, to be called "Collector of Revenue I" and "Collector of Revenue II." All citizens of Mississippi are eligible to apply for and to be examined under "Collector of Revenue I" and "Collector of Revenue II" examinations, subject only to the resources and limitations of the board in conducting the examinations. Both examinations shall cover the subjects of real estate appraising, accounting, property tax law and collection procedures. Successful performance on the Collector of Revenue I examination requires the minimum knowledge needed for effective performance as a county tax collector or assessor-tax collector. Success on the Collector of Revenue II examination requires substantial knowledge of the subjects covered in the examination.

SECTION 6. (1) Examinations shall be held each year at the times prescribed by the Education and Certification Board in Jackson, Mississippi, and at not less than four (4) other convenient locations chosen by the board.

(2) The Education and Certification Board may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.

(3) The Education and Certification Board shall:

(a) Give both the Collector of Revenue I examination and the Collector of Revenue II examination in a format prescribed by the board; and

(b) Design both examinations to approximate the work that a county tax collector or assessor-tax collector is required to perform, including the use of appropriate computer applications.

SECTION 7. The Education and Certification Board shall design a curriculum for Mississippi Collector of Revenue county tax collector and assessor-tax collector certification candidates that:

(a) Consists of tested courses offered by nationally recognized assessing organizations; and
(b) Requires superior knowledge of assessment administration and property valuation concepts.

SECTION 8. Any county tax collector, assessor-tax collector or his or her deputy may apply for and take the Collector of Revenue I examination. Any person who is successful on the Collector of Revenue I examination may apply for and take the Collector of Revenue II examination. Any person who is successful on the Collector of Revenue II examination may apply for Mississippi Collector of Revenue certification.

SECTION 9. (1) The Education and Certification Board shall certify all persons who successfully complete a certification under this act and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that the person is a certified Mississippi county tax collector or assessor-tax collector, with the designation as a Collector of Revenue I, Collector of Revenue II or Mississippi Collector of Revenue.

(2) The Education and Certification Board shall revoke the certification of an individual if the board reasonably determines that the individual committed fraud or misrepresentation with respect to:

(a) The preparation, administration or taking of the examination for Collector of Revenue I or Collector of Revenue II certification; or

(b) Completion of the curriculum for Mississippi Collector of Revenue certification.

(3) The Education and Certification Board shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke an individual's certification.

SECTION 10. (1) The Education and Certification Board shall establish a fair and reasonable fee for the examinations and certifications of county tax collectors, assessor-tax collectors and their deputies authorized under this act. However, the fee does not apply to a county tax collector, assessor-tax collector or his or her deputy who is taking the Collector of Revenue I examination or the Collector of Revenue II examination for the first time.

(2) There is established in the State Treasury a fund to be known as the "Tax Collector Training Fund." The fund shall consist of monies obtained from fees collected by the Education and Certification Board and funds appropriated by the Legislature. Any unexpended monies remaining in the funds at the end of a fiscal year shall not lapse into the State General Fund. The board may use money in the fund for:

(a) Testing and training of county tax collectors, assessor-tax collectors and their deputies; and

(b) Administration of the Mississippi Collector of Revenue certification program and the design of its curriculum under Sections 4 and 7 of this act.

SECTION 11. The Attorney General of the State of Mississippi 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 12. 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, or October 1, 2010, whichever occurs later.