Senate Bill 2421

AN ACT TO CREATE A CERTIFICATION PROGRAM FOR TAX COLLECTORS, TAX ASSESSORS/COLLECTORS AND THEIR DEPUTIES; TO REQUIRE COUNTIES TO HAVE A CERTIFIED COLLECTOR; TO REQUIRE REIMBURSEMENT OF MILEAGE AND EXPENSES WHEN ANY TAX COLLECTOR, TAX ASSESSOR/COLLECTOR OR DEPUTY TRAVELS OUTSIDE HIS COUNTY TO ATTEND A CERTIFIED COLLECTION SEMINAR; TO CREATE AN EDUCATION AND CERTIFICATION BOARD TO OVERSEE THE MISSISSIPPI COLLECTORS EDUCATION AND CERTIFICATION PROGRAM; 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 promulgate rules and regulations establishing the minimum requirements for which collectors, assessors/collectors or their deputies may attain certification as a collector of state, county or municipal revenue, and establishing the time frame to comply with paragraph (b) of this subsection. The Office of the State Auditor, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall establish and conduct such education and training programs as may be appropriate for such persons to attain the certification. 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 at least two (2) Collectors of Revenue I (CR 1), and counties having more than fifteen thousand (15,000) parcels of real property shall have at least three (3) Collectors of Revenue I (CR 1).

(2) (a) When any tax collector, tax assessor/collector or his deputy travel outside their county to attend a certified collection school, seminar or workshop approved by the Office of the State Auditor, such person shall receive as reimbursement of expenses of such 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 such travel is done by a motor vehicle owned by the county.

(b) The county board of supervisors shall reimburse the tax collector, tax assessor/collector or his deputy for reasonable and necessary expenses sustained in attending annual conferences, regional conferences, schools and seminars. The Office of the State Auditor shall have the authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of this subsection.

(3) The county tax collector shall select candidates for the certification program described in this act.

(4) A seven-member Education and Certification Board shall be created and shall provide oversight to the Mississippi Collectors Education and Certification Program. The Education and Certification Board will set 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 Chairman of the Department of Revenue.

SECTION 2. 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 3. 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.