Mississippi Administrative Code Title 35 (Department of Revenue)
35 Miss. Admin. Code Pt. I, Ch. 07 — Justice Court Collections Payment Program
100 General
101 The Department is responsible for the administration of the Justice Court
Collections Payment program, the disbursement of monies to participating counties
when appropriated by the legislature, and for ensuring that the justice court system of a
participating county practices proper and effective collection procedures for the
collection of fines and other assessments.
102 Counties must qualify in order to participate in the disbursements from the Justice Court
Collections Payment Program. To qualify, the Board of Supervisors of a county must
contract with a private attorney or private collection agent or department to collect
delinquent fees, fines, and other assessments as provided by Miss. Code Ann. Section
19-3-41(2). Using a county employee for these services does not qualify the county to
receive the distribution. The county must submit to the Department the following
information in order to be considered as participating:
1.
The name of the county;
2.
The name and address of the person or department that will be the contact for this
program; and
3.
A copy of the contract made with the collection entity including the services
being performed and the time frame governed by the contract.
103 The Department will issue a letter to the county either approving or denying
participation in the disbursements from the Justice Court Collections Payment Program.
The participating county becomes eligible for disbursements on the effective date of the
contract. Disbursements begin the quarter following qualification of participation and
are retroactive to the effective date of the contract, as long as the effective date is within
the same fiscal year (July 1 - June 30). The county must notify the Department in
writing upon early termination or discontinuance of the contract. In order to maintain
participation in the Justice Court Collections Payment Program a valid contract must be
provided annually to the Department by the anniversary date indicated in the approval of
participation letter.
104 An assessment is collected by the justice court system from each person upon whom the
court imposes a fine or other penalty for any misdemeanor specified as "other
misdemeanors" in Miss. Code Ann. Section 99 -19-73(6). The assessments are then
remitted to the Department of Finance and Administration (DFA) in the normal monthly
settlements. The DFA accounts for and deposits the money into the General Fund. By
the end of the month following the end of each calendar quarter, the Department will
calculate the total amount that should be distributed from the Justice Court Collections
Payment Program to each participating county using DFA accounting reports. The
Department will then send the calculated distribution amount to each participating
county.
105 The maximum amount that a county may receive from the program is equal to the
amount of deposits made into the General Fund by that county from "other
misdemeanor" fines or penalties.
106 Per Miss. Code Ann. Section 9 -11-35, disbursements of money from the program may
only be used to provide support for the following:
1. Salaries for justice court personnel;
2. Purchase, operation, and maintenance of software and equipment;
3. Facility planning and improvement;
4.
Other expenses incurred for the purpose of collecting fines and assessments
within the justice court system; and
5.
Defraying costs associated with collection actions under Miss. Code Ann.
Section 19-3-41(4) for the collection of delinquent fines and other assessments.
107 (Reserved)
200 Collection Procedures for a Participating County
201 Payment of fines and other assessments within the justice court system is due at the time
assessed. If the individual cannot pay at that time, a record of the assessment should be
made. The record should contain the date of the assessment, the reason for the
assessment, the amount of the assessment, any amount paid against the assessment, and
the name, address, and phone number of the person assessed. After thirty (30) days, if
payment has not been received, a letter requesting payment should be mailed to the last
known address. If payment is not received after an additional thirty (30) days, a phone
call should be made. These fines and other assessments are determined to be delinquent
after ninety (90) days and may be turned over to a private attorney or private collection
agency or agent.
202 There shall be due to the county from any person whose delinquent payment is collected
pursuant to a contract executed under Miss. Code Ann. Section 19 -3-41 an amount, in
addition to the delinquent payment, not to exceed twenty -five percent (25%) of the
delinquent payment for collections made within this state and not to exceed fifty percent
(50%) of the delinquent payment for collections made outside of this state.
203 The additional fees referred to in paragraph 202 above are not deposited into the
General Fund.
204 (Reserved)
35.I.07 revised effective December 21, 2024
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Source: official text