MISSISSIPPI LEGISLATURE
2016 Regular Session
To: Judiciary A; Revenue and Expenditure General Bills
By: Representatives Shirley (By Request), Horne
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, 2016.