MISSISSIPPI LEGISLATURE
2022 Regular Session
To: Accountability, Efficiency, Transparency
By: Senator(s) Moran
AN ACT TO INCREASE THE COMPENSATION PAID TO CERTAIN COUNTY OFFICIALS; TO AMEND SECTION 9-1-43, MISSISSIPPI CODE OF 1972, TO INCREASE THE LIMIT ON THE COMPENSATION FOR CHANCERY CLERKS AND CIRCUIT CLERKS; TO BRING FORWARD SECTION 25-60-5, MISSISSIPPI CODE OF 1972, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTION 25-3-3, MISSISSIPPI CODE OF 1972, TO REVISE THE SALARIES OF COUNTY ASSESSORS OR TAX COLLECTORS, OR BOTH IF THE OFFICE OF ASSESSOR HAS BEEN COMBINED WITH THE OFFICE OF TAX COLLECTOR; TO BRING FORWARD SECTION 25-3-7, MISSISSIPPI CODE OF 1972, WHICH PROVIDES A CAP ON THE SALARIES OF TAX ASSESSORS, FOR THE PURPOSE OF POSSIBLE AMENDMENT; TO AMEND SECTION 23-15-225, MISSISSIPPI CODE OF 1972, TO REVISE THE COMPENSATION PAID TO REGISTRARS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 9-1-43, Mississippi Code of 1972, is amended as follows:
9-1-43. (1) After making
deductions for employer contributions paid by the chancery or circuit clerk to
the Public Employees' Retirement System under Sections 25-11-106.1 and 25-11-123(f)(4),
employee salaries and related salary expenses, and expenses allowed as
deductions by Schedule C of the Internal Revenue Code, no office of the
chancery clerk or circuit clerk of any county in the state shall receive fees
as compensation for the chancery clerk's or circuit clerk's services in excess
of * * * Ninety-nine Thousand Dollars
($99,000.00). All such fees received by the office of chancery or circuit
clerks that are in excess of the salary limitation shall be deposited by such
clerk into the county general fund on or before April 15 for the preceding calendar
year. If the chancery clerk or circuit clerk serves less than one (1) year,
then he or she shall not receive as compensation any fees in excess of
that portion of the salary limitation that can be attributed to his or her
time in office on a pro rata basis. Upon leaving office, income earned by any
clerk in his or her last full year of office but not received until
after his or her last full year of office shall not be included in
determining the salary limitation of the successor clerk. There shall be
exempted from the provisions of this subsection any monies or commissions from
private or governmental sources which: (a) are to be held by the chancery or
circuit clerk in a trust or custodial capacity as prescribed in subsections (4)
and (5); or (b) are received as compensation for services performed upon order
of a court or board of supervisors which are not required of the chancery clerk
or circuit clerk by statute.
(2) It shall be unlawful for
any chancery clerk or circuit clerk to use fees in excess of * * * Ninety-nine Thousand Dollars ($99,000.00), to
pay the salaries or actual or necessary expenses of employees who are related
to such clerk by blood or marriage within the first degree of kinship according
to the civil law method of computing kinship as provided in Sections 1-3-71 and
1-3-73. However, the prohibition of this subsection shall not apply to any
individual who was an employee of the clerk's office * * * before the date his or her
relative was elected as chancery or circuit clerk. The spouse and/or any
children of the chancery clerk or circuit clerk employed in the office of the
chancery clerk may be paid a salary; however, the combined annual salaries of
the clerk, spouse and any child of the clerk may not exceed an amount equal to
the salary limitation.
(3) The chancery clerk and the circuit clerk shall be liable on their official bond for the proper deposit and accounting of all monies received by his or her office. The State Auditor shall promulgate uniform accounting methods for the accounting of all sources of income by the offices of the chancery and circuit clerk.
(4) There is created in the county depository of each county a clearing account to be designated as the "chancery court clerk clearing account," into which shall be deposited: (a) all such monies as the clerk of the chancery court shall receive from any person complying with any writ of garnishment, attachment, execution or other like process authorized by law for the enforcement of child support, spousal support or any other judgment; (b) any portion of any fees required by law to be collected in civil cases which are to pay for the service of process or writs in another county; and (c) any other money as shall be deposited with the court which by its nature is not, at the time of its deposit, public monies, but which is to be held by the court in a trust or custodial capacity in a case or proceeding before the court. The clerk of the chancery court shall account for all monies deposited in and disbursed from such account and shall be authorized and empowered to draw and issue checks on such account at such times, in such amounts and to such persons as shall be proper and in accordance with law.
The following monies paid to the chancery clerk shall be subject to the salary limitation prescribed under subsection (1): (a) all fees required by law to be collected for the filing, recording or abstracting of any bill, petition, pleading or decree in any civil case in chancery; (b) all fees collected for land recordings, charters, notary bonds, certification of decrees and copies of any documents; (c) all land redemption and mineral documentary stamp commissions; and (d) any other monies or commissions from private or governmental sources for statutory functions which are not to be held by the court in a trust capacity. Such fees as shall exceed the salary limitations shall be maintained in a bank account in the county depository and accounted for separately from those monies paid into the chancery court clerk clearing account.
(5) There is created in the county depository in each county a clearing account to be designated as the "circuit court clerk civil clearing account," into which shall be deposited: (a) all such monies and fees as the clerk of the circuit court shall receive from any person complying with any writ of garnishment, attachment, execution or any other like process authorized by law for the enforcement of a judgment; (b) any portion of any fees required by law or court order to be collected in civil cases; (c) all fees collected for the issuance of marriage licenses; and (d) any other money as shall be deposited with the court which by its nature is not, at the time of its deposit, public monies but which is to be held by the court in a trust or custodial capacity in a case or proceeding before the court.
There is created in the county depository in each county a clearing account to be designated as the "circuit court clerk criminal clearing account," into which shall be deposited: (a) all such monies as are received in criminal cases in the circuit court pursuant to any order requiring payment as restitution to the victims of criminal offenses; (b) any portion of any fees and fines required by law or court order to be collected in criminal cases; and (c) all cash bonds as shall be deposited with the court. The clerk of the circuit court shall account for all monies deposited in and disbursed from such account and shall be authorized and empowered to draw and issue checks on such account, at such times, in such amounts and to such persons as shall be proper and in accordance with law; however, such monies as are forfeited in criminal cases shall be paid by the clerk of the circuit court to the clerk of the board of supervisors for deposit in the general fund of the county.
The following monies paid to the circuit clerk shall be subject to the salary limitation prescribed under subsection (1): (a) all fees required by law to be collected for the filing, recording or abstracting of any bill, petition, pleading or decree in any civil action in circuit court; (b) copies of any documents; and (c) any other monies or commissions from private or governmental sources for statutory functions which are not to be held by the court in a trust capacity.
(6) The chancery clerk and the circuit clerk shall establish and maintain a cash journal for recording cash receipts from private or government sources for furnishing copies of any papers of record or on file, or for rendering services as a notary public, or other fees wherein the total fee for the transaction is Ten Dollars ($10.00) or less. The cash journal entry shall include the date, amount and type of transaction, and the clerk shall not be required to issue a receipt to the person receiving such services. The State Auditor shall not take exception to the furnishing of copies or the rendering of services as a notary by any clerk free of charge.
In any county having two (2) judicial districts, whenever the chancery clerk serves as deputy to the circuit clerk in one (1) judicial district and the circuit clerk serves as deputy to the chancery clerk in the other judicial district, the chancery clerk may maintain a cash journal, separate from the cash journal maintained for chancery clerk receipts, for recording the cash receipts paid to him or her as deputy circuit clerk, and the circuit clerk may maintain a cash journal, separate from the cash journal maintained for circuit clerk receipts, for recording the cash receipts paid to him or her as deputy chancery clerk. The cash receipts collected by the chancery clerk in his or her capacity as deputy circuit clerk and the cash receipts collected by the circuit clerk in his or her capacity as deputy chancery clerk shall be subject to the salary limitation prescribed under subsection (1).
(7) Any clerk who knowingly shall fail to deposit funds or otherwise violate the provisions of this section shall be guilty of a misdemeanor in office and, upon conviction thereof, shall be fined in an amount not to exceed double the amount that he failed to deposit, or imprisoned for not to exceed six (6) months in the county jail, or be punished by both such fine and imprisonment.
SECTION 2. Section 25-60-5, Mississippi Code of 1972, is brought forward as follows:
25-60-5. (1) Except as provided in subsection (2) of this section, any county or municipal official or employee who accepts documents for filing as public records shall, in addition to any other fee provided elsewhere by law, collect a fee of One Dollar ($1.00) for each document so filed. In municipalities and counties that collect Three Hundred Dollars ($300.00) or more per month from the filing fee, the official or employee collecting the fee shall, on or before the last day of each month, deposit the avails of Fifty Cents (50˘) of the fee into the general fund of the county or municipality, as appropriate, and remit the remainder to the State Treasurer who shall deposit it to the credit of a statewide local government records management fund which is hereby created in the State Treasury. In municipalities and counties that collect less than Three Hundred Dollars ($300.00) per month from the filing fee, the avails of Fifty Cents (50˘) of the fee shall be remitted to the State Treasurer on a quarterly basis for deposit as provided in the previous sentence. Any monies remaining in the fund at the end of a fiscal year shall not lapse into the General Fund of the State Treasury. Counties and municipalities shall expend monies derived from the fee hereinabove imposed solely to support proper management of their official records in accordance with records management standards established by the Department of Archives and History. Monies in the Local Government Records Management Fund shall be expended by the Department of Archives and History, pursuant to legislative appropriation, to support the Local Government Records Office of the department and to support a local records management grant program as funds permit.
(2) The fee provided in subsection (1) of this section shall not be collected in any county until the board of supervisors, by resolution spread upon its minutes, determines that it will collect the fee.
(3) Each municipality and participating county may collect the filing fee provided for in this section on filings in any court subject to their respective jurisdiction.
SECTION 3. Section 25-3-3, Mississippi Code of 1972, is amended as follows:
25-3-3. (1) The term "total assessed valuation" as used in this section only refers to the ad valorem assessment for the county and, in addition, in counties where oil or gas is produced, the actual value of oil at the point of production, as certified to the counties by the Department of Revenue under the provisions of Sections 27-25-501 through 27-25-525, and the actual value of gas as certified by the Department of Revenue under the provisions of Sections 27-25-701 through 27-25-723.
(2) The salary of assessors and collectors of the various counties is fixed as full compensation for their services as county assessors or tax collectors, or both if the office of assessor has been combined with the office of tax collector. The annual salary of each assessor or tax collector, or both if the offices have been combined, shall be based upon the total assessed valuation of his respective county for the preceding taxable year in the following categories and for the following amounts:
(a) For counties having
a total assessed valuation of Three Billion Dollars ($3,000,000,000.00) or
more, a salary of * * * Seventy-six
Thousand Two Hundred Fifty Dollars ($76,250.00);
(b) For counties having
a total assessed valuation of at least Two Billion Dollars ($2,000,000,000.00)
but less than Three Billion Dollars ($3,000,000,000.00), a salary of * * * Seventy-three Thousand Five Hundred Dollars ($73,500.00);
(c) For counties
having a total assessed valuation of at least One Billion Dollars ($1,000,000,000.00)
but less than Two Billion Dollars ($2,000,000,000.00), a salary of * * * Seventy Thousand Seven Hundred Fifty Dollars
($70,750.000;
(d) For counties
having a total assessed valuation of at least Five Hundred Million Dollars
($500,000,000.00) but less than One Billion Dollars ($1,000,000,000.00), a
salary of * * *
Sixty-seven Thousand Two Hundred Fifty Dollars ($67,250.00);
(e) For counties
having a total assessed valuation of at least Two Hundred Fifty Million Dollars
($250,000,000.00) but less than Five Hundred Million Dollars ($500,000,000.00),
a salary of * * * Sixty-four thousand Two
Hundred Fifty Dollars ($64,250.00);
(f) For counties
having a total assessed valuation of at least One Hundred Fifty Million Dollars
($150,000,000.00) but less than Two Hundred Fifty Million Dollars
($250,000,000.00), a salary of * * * Sixty-two Thousand Dollars ($62,000.00);
(g) For counties
having a total assessed valuation of at least Seventy-five Million Dollars
($75,000,000.00) but less than One Hundred Fifty Million Dollars ($150,000,000.00),
a salary of * * *
Sixty Thousand Two Hundred Fifty Dollars ($60,250.00);
(h) For counties
having a total assessed valuation of less than Seventy-five Million Dollars
($75,000,000.00), a salary of * * * Fifty-five Thousand Seven Hundred Fifty Dollars ($55,750.00).
(3) In addition to all other compensation paid pursuant to this section, the board of supervisors shall pay to a person serving as both the tax assessor and tax collector in their county an additional Five Thousand Dollars ($5,000.00) per year.
(4) The annual salary established for assessors and tax collectors shall not be reduced as a result of a reduction in total assessed valuation. The salaries shall be increased as a result of an increase in total assessed valuation.
(5) In addition to all other compensation paid to assessors and tax collectors in counties having two (2) judicial districts, the board of supervisors shall pay such assessors and tax collectors an additional Three Thousand Five Hundred Dollars ($3,500.00) per year. In addition to all other compensation paid to assessors or tax collectors, in counties maintaining two (2) full-time offices, the board of supervisors shall pay the assessor or tax collector an additional Three Thousand Five Hundred Dollars ($3,500.00) per year.
(6) In addition to all other compensation paid to assessors and tax collectors, the board of supervisors of a county shall allow for such assessor or tax collector, or both, to be paid additional compensation when there is a contract between the county and one or more municipalities providing that the assessor or tax collector, or both, shall assess or collect taxes, or both, for the municipality or municipalities; and such assessor or tax collector, or both, shall be authorized to receive such additional compensation from the county and/or the municipality or municipalities in any amount allowed by the county and/or the municipality or municipalities for performing those services.
(7) When any tax assessor holds a valid certificate of educational recognition from the Mississippi Cooperative Extension Service or is a licensed appraiser under Section 73-34-1 et seq., he or she shall receive an additional One Thousand Five Hundred Dollars ($1,500.00) annually beginning the next fiscal year after completion. When any tax assessor is a licensed state certified Residential Appraiser (RA) or licensed state certified Timberland Appraiser (TA) under Section 73-34-1 et seq., or when any tax assessor holds a valid designation from the International Association of Assessing Officers as a Cadastral Mapping Specialist (CMS) or Personal Property Specialist (PPS) or Residential Evaluation Specialist (RES), he or she shall receive an additional Six Thousand Five Hundred Dollars ($6,500.00) annually beginning the next fiscal year after completion. When any tax assessor holds the valid designation of Certified Assessment Evaluator (CAE) from the International Association of Assessing Officers or is a state certified General Real Estate Appraiser (GA) under Section 73-34-1 et seq., he or she shall receive an additional Eight Thousand Five Hundred Dollars ($8,500.00) annually beginning the next fiscal year after completion.
(8) The salaries provided for in this section shall be the total funds paid to the county assessors and tax collectors and shall be full compensation for their services, with any fees being paid to the county general fund.
(9) The salaries provided for in this section shall be payable monthly on the first day of each calendar month by chancery clerk's warrant drawn on the general fund of the county; however, the board of supervisors, by resolution duly adopted and entered on its minutes, may provide that such salaries shall be paid semimonthly on the first and fifteenth day of each month or every two (2) weeks pursuant to Section 25-3-29. If a pay date falls on a weekend or legal holiday, salary payments shall be made on the workday immediately preceding the weekend or legal holiday.
SECTION 4. Section 25-3-7, Mississippi Code of 1972, is brought forward as follows:
25-3-7. From the State Treasury shall be paid up to
one-fourth (1/4) of the salary of each county assessor, but in no instance shall the payment exceed the figure paid for the fiscal year of 1970-1971 to the assessor, whether or not the offices of assessor and tax collector are combined.
SECTION 5. Section 23-15-225, Mississippi Code of 1972, is amended as follows:
23-15-225. (1) The registrar shall be entitled to such compensation, payable monthly out of the county treasury, which the board of supervisors of the county shall allow on an annual basis in the following amounts:
(a) For counties with
a total population of more than two hundred thousand (200,000), an amount not
to exceed * * * Thirty-two
Thousand Five Hundred Ninety-one Dollars ($32,591.00), but not less than * * *
Ten Thousand Twenty-eight Dollars ($10,028.00).
(b) For counties with
a total population of more than one hundred thousand (100,000) and not more
than two hundred thousand (200,000), an amount not to exceed * * * Twenty-seven Thousand Five Hundred Seventy-seven
Dollars ($27,577.00), but not less than * * *
Ten Thousand Twenty-eight Dollars ($10,028.00).
(c) For counties with
a total population of more than fifty thousand (50,000) and not more than one
hundred thousand (100,000), an amount not to exceed * * * Twenty-five Thousand Seventy Dollars ($25,070.00),
but not less than * * * Ten Thousand Twenty-eight
Dollars ($10,028.00).
(d) For counties with
a total population of more than thirty-five thousand (35,000) and not more than
fifty thousand (50,000), an amount not to exceed * * * Twenty-two Thousand Five Hundred Sixty-three
Dollars ($22,563.00), but not less than * * *
Ten Thousand Twenty-eight Dollars ($10,028.00).
(e) For counties with
a total population of more than twenty-five thousand (25,000) and not more than
thirty-five thousand (35,000), an amount not to exceed * * * Twenty Thousand Fifty-six Dollars ($20,056.00),
but not less than * * * Ten Thousand Twenty-eight
Dollars ($10,028.00).
(f) For counties with
a total population of more than fifteen thousand (15,000) and not more than
twenty-five thousand (25,000), an amount not to exceed * * *
Seventeen Thousand Five Hundred Forty-nine Dollars ($17,549.00), but not
less than * * * Ten Thousand Twenty-eight
Dollars ($10,028.00).
(g) For counties with
a total population of more than ten thousand (10,000) and not more than fifteen
thousand (15,000), an amount not to exceed * * * Fifteen Thousand Forty-two Dollars ($15,042.00),
but not less than * * *
Eight Thousand Seven Hundred Seventy-four Dollars ($8,774.00).
(h) For counties with
a total population of more than six thousand (6,000) and not more than ten
thousand (10,000), an amount not to exceed * * *
Twelve Thousand Five Hundred Thirty-five Dollars ($12,535.00), but not
less than * * *
Eight Thousand Seven Hundred Seventy-four Dollars ($8,774.00).
(i) For counties with
a total population of not more than six thousand (6,000), an amount not to
exceed * * * Ten Thousand Twenty-eight Dollars
($10,028.00) but not less than * * * Six Thousand Eight Hundred Ninety-four
Dollars ($6,894.00).
(j) For counties having two (2) judicial districts, the board of supervisors of the county may allow, in addition to the sums prescribed herein, in its discretion, an amount not to exceed Eleven Thousand Five Hundred Dollars ($11,500.00).
(2) In the event of a reregistration within such county, or a redistricting that necessitates the hiring of additional deputy registrars, the board of supervisors, in its discretion, may by contract compensate the county registrar amounts in addition to the sums prescribed herein.
(3) As compensation for their services in assisting the county election commissioners in performance of their duties in the revision of the voter roll as electronically maintained by the Statewide Elections Management System and in assisting the election commissioners, executive committees or boards of supervisors in connection with any election, the registrar shall receive the same daily per diem and limitation on meeting days as provided for the board of election commissioners as set out in Sections 23-15-153 and 23-15-227 to be paid from the general fund of the county.
(4) In any case where an amount has been allowed by the board of supervisors pursuant to this section, such amount shall not be reduced or terminated during the term for which the registrar was elected.
(5) The circuit clerk shall, in addition to any other compensation provided for by law, be entitled to receive as compensation from the board of supervisors the amount of Two Thousand Five Hundred Dollars ($2,500.00) per year. This payment shall be for the performance of his or her duties in regard to the conduct of elections and the performance of his or her other duties.
(6) The municipal clerk shall, in addition to any other compensation for performance of duties, be eligible to receive as compensation from the municipality's governing authorities a reasonable amount of additional compensation for reimbursement of costs and for additional duties associated with mail-in registration of voters.
(7) The board of supervisors shall not allow any additional compensation authorized under this section for services as county registrar to any circuit clerk who is receiving fees as compensation for his or her services equal to the limitation on compensation prescribed in Section 9-1-43.
SECTION 6. This act shall take effect and be in force from and after January 1, 2022.