MISSISSIPPI LEGISLATURE
2015 Regular Session
To: County Affairs; Ways and Means
By: Representative Shirley (By Request)
AN ACT TO AMEND SECTION 27-1-1, MISSISSIPPI CODE OF 1972, TO CHANGE THE REFERENCE TO "TAX ASSESSOR" TO "REVENUE ASSESSOR" AND TO PROVIDE THAT SUCH CHANGE IN REFERENCE SHALL OCCUR THROUGHOUT THE STATE CODE; TO AMEND SECTION 27-1-13, MISSISSIPPI CODE OF 1972, TO CHANGE THE REFERENCE TO "TAX COLLECTOR" TO "REVENUE COLLECTOR" AND TO PROVIDE THAT SUCH CHANGE IN REFERENCE SHALL OCCUR THROUGHOUT THE STATE CODE; TO AMEND SECTION 21-1-7, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-1-1, Mississippi Code of 1972, is amended as follows:
27-1-1. The revenue assessor of each county, except in those counties wherein the office of revenue assessor and the office of * * * revenue collector are combined as provided in Section 27-1-7, shall take and file the oath of office required by the Constitution and give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to Fifty Thousand Dollars ($50,000.00). Wherever the term "assessor" or "tax assessor" appears in the laws of the State of Mississippi it shall mean "revenue assessor" if the subject matter in the code pertains to taxes.
SECTION 2. Section 27-1-13, Mississippi Code of 1972, is amended as follows:
27-1-13. In any such county
that has properly adopted a resolution to separate such offices, there shall be
a separate * * * revenue collector therein who
shall possess the same qualifications and be elected at the same time and in
the same manner as provided by law for the assessor. He shall give bond, with
sufficient surety, to be payable, conditioned and approved as provided by law,
in a penalty equal to five percent (5%) of the sum of all the state and county
taxes shown by the assessment rolls and the levies to have been collectible in
the county for the year immediately preceding the commencement of the term of
office for * * * the
revenue collector, and he shall also take and file the oath of office as * * *
revenue collector; however, such bond shall not exceed the amount of
One Hundred Thousand Dollars ($100,000.00). Such * * * revenue
collector shall collect all taxes heretofore collected by sheriffs or
assessors, as the case may be, in * * * the
counties, including, but not limited to, ad valorem and privilege
taxes, charges and fees of every kind and nature heretofore comprising a
portion of the tax collecting duties of the sheriffs or assessors of * * *
the counties and shall pay same monthly to the collecting political
subdivision without retaining any portion thereof for his services. Provided,
however, regardless of the political subdivision or fund for which the tax was
collected, the * * * revenue collector shall pay
at least the percentage of such tax heretofore retained by the sheriff as his
fee directly into the general fund of the concerned county, and * * *
such payment shall be made by the twentieth day of the month
following collection. Such * * * revenue
collectors shall perform all of the tax collecting duties in such counties
heretofore performed by the sheriffs or assessors thereof, as the case may be,
with the full and complete authority and liabilities heretofore possessed by or
imposed upon said sheriffs or assessors. However, a * * * revenue
collector shall not be liable for ad valorem taxes, privilege taxes, charges
and fees collected by him, payment for which was made by a check, draft or
other order for the payment of money which has been returned to the * * *
revenue collector because of insufficient funds in the account on
which such check, draft or order was drawn, if the * * * revenue
collector has exhausted all reasonable means of collecting such instrument,
including the filing of a civil suit or presentation to the district attorney
for collection under Section 97-19-73 et seq.
Wherever the term "collector" or "tax collector" appears in the laws of the State of Mississippi it shall mean "revenue collector" if the subject matter in the code pertains to taxes.
SECTION 3. Section 27-1-7, Mississippi Code of 1972, is amended as follows:
27-1-7. The revenue
assessor of each county, except as otherwise provided in this chapter, shall be
the * * * revenue
collector therein; and he shall give one (1) bond for the combined office
of revenue assessor and * * * revenue
collector, with sufficient surety, to be payable, conditioned and approved as
provided by law, in a penalty equal to five percent (5%) of the sum of all the
state and county taxes shown by the assessment rolls and the levies to have
been collectible in the county for the year immediately preceding the
commencement of the term of office for such collector; however, such bond shall
not exceed the amount of One Hundred Thousand Dollars ($100,000.00). He shall
also take and file the oath of office as * * * revenue
collector. Such revenue assessors and * * * revenue
collectors shall collect all taxes heretofore collected by the sheriffs in * * *
the counties, including, but not limited to, ad valorem and
privilege taxes, charges and fees of every kind and nature heretofore
comprising a portion of the tax collecting duties of the sheriffs of * * *
the counties and shall, by the twentieth day of the month following
collection, pay same to the collecting political subdivision without retaining
any portion thereof for his services. Provided, however, regardless of the
political subdivision or fund for which the tax was collected, the revenue assessor
and * * * revenue collector shall pay at least the
percentage of such tax heretofore retained by the sheriff as his fee directly
into the general fund of the concerned county, and * * * such
payment shall be made by the twentieth day of the month following collection.
In case of the failure of the revenue assessor to qualify as * * *
revenue collector within the same time allowed for taking the oath
of office and giving bond as revenue assessor, he shall thereby vacate
the office of revenue assessor and the vacancy, as revenue
assessor and * * * revenue collector, shall be
filled according to law. Such revenue assessors and * * *
revenue collectors shall perform all of the tax collecting duties
heretofore performed by the sheriffs thereof with the full and complete
authority and liabilities heretofore possessed by or imposed upon * * *
such sheriffs. However, a * * * revenue assessor and * * *
revenue collector shall not be liable for ad valorem taxes,
privilege taxes, charges and fees collected by him, payment for which was made
by a check, draft or other order for the payment of money which has been
returned to the revenue assessor and * * * revenue
collector because of insufficient funds in the account on which such check,
draft or order was drawn, if the revenue assessor and * * *
revenue collector has exhausted all reasonable means of collecting
such instrument, including the filing of a civil suit or presentation to the
district attorney for collection under Section 97-19-73 et seq.
SECTION 4. This act shall take effect and be in force from and after July 1, 2015.