35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 09 — Officials

100 Each governmental official's duties in the administration of the homestead exemption law
are explained in the statute. This is a brief synopsis of those duties.
101 TAX ASSESSOR - Section 27-33-33
All claims for homestead exemption must first come to the Tax Assessor. The Tax
Assessor should exercise the greatest of care in order that the claim may conform to the
requirements of the law in this initial step.

# 1.

Assess homestead separately
The first important duty of the Tax Assessor is to require that all land and buildings
be separately assessed on the land roll and supplemental roll. The Tax Assessor
shall prepare proper notice to the Board of Supervisors requesting any changes that
need to be made to the roll. The Tax Assessor shall also inspect new dwellings and
recommend to the Board of Supervisors the value at which the dwellings should be
assessed. The Tax Assessor shall assess all properties, homestead or non -
homestead, in a fair and uniform way.

# 2.

Applications
The Tax Assessor must keep a supply of blank homestead exemption forms for the
public. He shall carefully examine all applications before he accepts them. He
must require each application to be complete. If the application is not complete, it
is the duty of the Tax Assessor to return it to the applicant and require him to
complete it. He shall require that the applications be made in quadruplicate. He
shall assist the applicant if necessary.

# 3.

Accuracy
If the Tax Assessor believes any statements made on the application are not true, he
should report it to the Board of Supervisors. He should suggest that the applicant
make any correction needed; however, he cannot make the correction himself
without the applicant's approval.

# 4.

Property executed
The Tax Assessor shall examine the application and if it is complete, he shall sign it
and date it and return to the taxpayer his blue copy. Unless an application is
properly executed, the Tax Assessor shall also give any information or
recommendation to the Board of Supervisors as it concerns the eligibility of
homestead exemptions.

# 5.

Accept applications
It is the duty of the Tax Assessor to accept all applications from January 1
through April 1 , both dates inclusive. The applicant who does not file his
application during this period forfeits all his homestead exemption rights for that
year. The Tax Assessor does not have the authority to disallow an exemption ;
however, the assessor may refuse an application if it is not complete. The Tax
Assessor can express his opinion as to the eligibility of an applicant, but must
accept the application if the applicant chooses to file one.

# 6.

Deliver applications
On the first day of each month, the Tax Assessor is to deliver to the Clerk all
applications which were filed with him during the preceding month. All
applications must be given to the Clerk by May 1 of each year. This allows the Tax
Assessor time to inspect all applications while they are in his possession. If a
problem is found, he may request the applicant to make the necessary corrections.
The Tax Assessor is also allowed time to verify parcel numbers, etc. with the land
roll.

# 7.

Assist the Board
The law requires the Tax Assessor to attend all Board meetings when any
homestead exemption matter is being considered. He shall give any assistance in
these matters that the Board of Supervisors may require. He shall also file with the
Board of Supervisors, at each monthly meeting, notices of any errors in an
application already filed, or of any corrections needed on the land roll or
supplemental roll. The Tax Assessor shall also give any information or
recommendation to the Board of Supervisors concerning the eligibility of an
applicant.

# 8.

Delete List
Prepared by the Tax Assessor and approved by the Board of Supervisors. This
must be delivered to the Tax Commission no later than December 31 each
year.
102 CLERK OF THE BOARD OF SUPERVISORS - Section 27-33-35
The Clerk of the Board of Supervisors is to keep all documents relating to homestead
exemption that come before the Board of Supervisors. In Addition to his regular duties,
he shall perform the following:
1. Accept applications
From February 1 until May 1 , the Clerk shall accept all applications for
homestead exemption delivered to him by the Tax Assessor.
2. Deliver applications
The Clerk is required to deliver to the Tax Commission on or before June 1, the
original of all applications received by him. The applications should be
alphabetized.
3. Board of Supervisors
The Clerk shall present to the Board of Supervisors on the first day of its regular
monthly meeting, the duplicate of all applications filed with him by the Tax
Assessor. The Clerk shall perform any duty that the Board of Supervisors may
delegate to him.
4. Applications on File
The Clerk shall keep the applications on file in alphabetical order for a period of
three (3) years. The applications are a matter of public record.
5. Prepare supplemental roll
Immediately after the land roll has been approved by the Tax Commission and the
Board of Supervisors, the Clerk shall prepare on forms provided by the Tax
Commission, in triplicate, the Recapitulation of the Homestead Exemptions
(supplemental roll) for any taxing unit in his county. This includes municipal
supplemental rolls. Each of these copies must be certified by the Clerk as to its
correctness, completeness, and truthfulness. The ORIGINAL of the supplemental
roll shall be sent to the Tax Commission. One copy shall be delivered to the Tax
Collector. The other copy shall be placed in the land roll in the Clerk's office. This
supplemental roll shall contain all homestead exemption applications granted by the
Board of Supervisors and shall be made from the applications and not from the land
roll.
6. Tax loss certificate
No later than December 31 shall the Clerk prepare the Certificate of Tax Loss for
all taxing units in his county, including the municipalities. These certificates shall
be made in triplicate, on the forms provided by the Tax Commission. Each copy
shall bear his certification. He shall, no later than December 31 each year,
deliver the original copy of these certificates to the Tax Commission, deliver the
duplicate to the Tax Collector, and retain the third copy in his file as public record.
The Certificate of Tax Loss must reflect the information on the supplemental roll.
Certificates received later than June 1 of the following year shall not be considered
for reimbursement by the Tax Commission.
7. Municipalities
Only the county has the authority to allow or disallow exemptions. It is the duty of
the Clerk of the Board of Supervisors to certify the forms for the municipalities. It
is also the duty of the Clerk of the Board of Supervisors to certify the forms for the
municipalities. It is also the duty of the Clerk of the Board of Supervisors to send
the ORIGINAL of these completed forms to the Tax Commission in the same
manner as the county forms and send the duplicates to the Municipal Clerk.
103 BOARD OF SUPERVISORS - Section 27-33-37
With the exception of the Tax Commission, only the county Board of Supervisors has the
authority to allow or disallow applications. Some duties concerning that authority are
outlined below.
1. Examine applications
The most important duty requires the Board of Supervisors to examine each
application that has been delivered by the Clerk. This examination is to be done
each month. Applications should be allowed, disallowed or held for further
examination.
2. Rule on eligibility
It is the duty of the Board of Supervisors to allow or disallow all applications by the
August board meeting. The Board of Supervisors should disallow all applications
that do not conform to the requirements of the law. Notice in writing by mail must
be given to applicants disallowed by the Board. Notice in writing by mail must also
be given by the Board to applicants disallowed by the Tax Commission.
3. Have errors corrected
If the Board discovers an error in an application or is made aware of eligibility for
additional exemption, it should give notice to the applicant and ask that the
necessary corrections be made by the applicant. If the error is found before the
April 1 deadline, a new application should be filed. If the error is found after the
April 1 deadline, an amended application is made. No correction can be made on
homestead applications after final action by the Board. Final correction of the
supplemental roll must be approved by the Board no later than the last Monday in
August of the year following the year in which the supplemental roll was made.
This correction must be received by the Tax Commission no later than September
15 of the year following the year which the roll is made.
4. Approve rolls
The Board of Supervisors approves the supplemental roll for the current year after
all applications have been allowed or disallowed. The action of the Board
approving the supplemental roll must be made of minute record. This supplemental
roll becomes a part of the regular land roll and requires the same procedure to make
it official. Any corrections to that supplemental roll must be in the State Tax
Commission office no later than September 15 of the year following the year in
which the supplemental roll was made. Any changes to the roll must be recorded in
the minutes of the Board of Supervisors.
5. Tax Commission charges
The Board of Supervisors should respond to a Tax Commission charge by accepting
or objecting to the charge. If the Board objects to a charge, a written statement of
objection must be included. Three copies of the charge are sent to the Chancery
Clerk. The white copy will become a county record. The blue copy should be
mailed to the applicant. The pink copy should be returned to the Tax Commission
with acceptance or objection indicated on the copy. The findings of the Tax
Commission are final and must be recorded in the minutes of the Board of
Supervisors.
6. Additional taxes
The Board of Supervisors shall order the Tax Collector to collect any additional
taxes due as a result of a homestead exemption disallowed by the Tax Commission
after being allowed by the Board.
7. Employ necessary assistance
The Board of Supervisors may employ the Clerk of the Board of Supervisors to
perform any of the duties they deem necessary.
104 TAX COMMISSION - Section 27-33-41
The Tax Commission has duties to perform in connection with homestead exemption.
1. Rules and regulations
The Tax Commission shall adopt rules to aid administration of the homestead
exemption law.
2. Forms
The Tax Commission is to furnish and prescribe all forms needed in the
administration of homestead exemption law.
3. Examination
The law requires the Tax Commission to examine all documents concerning
homestead exemption. This duty must be performed in order to determine the
eligibility of any property or any person claiming homestead exemption. It is also
the duty of the Tax Commission to examine all tax loss claims made by any taxing
unit. This duty must be performed to determine that claims are made within the
requirements of the law.
4. Errors
The Tax Commission shall correct or have corrected any error found during the
examination of a document. Notice to the taxing unit of the correction needed shall
be given in writing.
5. Adjustments
The Tax Commission shall reject for reimbursement of tax loss any exemption
allowed by the Board of Supervisors which does not conform to the statute or for
which an application is not in the Tax Commission office. Notice of such
adjustment shall be made to the Board of Supervisors as a charge in writing. The
Board of Supervisors shall have the opportunity to object to any charge made by the
Tax Commission; however, the final decision is made by the Tax Commission.
6. Reimbursement
The Tax Commission shall reimburse the taxing unit for each approved applicant.
This reimbursement shall be made in two installments, one in March and one in
September, provided all requirements are met by the taxing unit. The Tax
Commission shall certify to the State Auditor the amount of reimbursement for each
taxing unit.
105 STATE AUDITOR - Section 27-33-45
The State Auditor shall issue warrants in the amount requested by the Tax Commission
for each taxing unit.
106 STATE TREASURER - Section 27-33-47
The State Treasurer shall pay the warrants from money appropriated for the purpose of
homestead exemptions.
107 STATE ATTORNEY GENERAL - Section 27-33-49
The State Attorney General will issue opinions clarifying issues in the homestead
exemption law. This opinion will be the guideline used by the Tax Commission in
resolving any problem relating to the opinion. If there are two opposing opinions issued,
the most current opinion will be the one followed.
108 TAX COLLECTOR - Section 27-33-51
The land roll and the tax levy constitute an official order to the Tax Collector to collect
ad valorem taxes from each real property owner. The supplemental roll and the tax levy
constitute an official order to the Tax Collector that a portion of the ad valorem taxes are
not to be collected from property owners.
1. Correct the supplemental roll
Occasionally, it becomes necessary to make changes to the county and/or municipal
supplemental roll. These changes can be ordered only by the Board of Supervisors
upon receipt of a request from the Tax Assessor, or a notice from the Tax
Commission for a change in the supplemental roll. These changes shall be listed on
the Petition to Adjust Exemption to county or municipal supplemental roll and shall
be prepared as required in Rule 7 - Supplemental Roll. (Forms 72-005 and 72-006)
The law requires the Tax Collector to make these changes in the supplemental roll
and to collect taxes in accordance with the roll as changed.
2. Collect additional taxes
Any taxes due as a result of any change ordered in the supplemental roll must be
collected by the Tax Collector. This additional tax must be collected on or before
February 1 of the year following the year in which the notice to do so is issued. If
the property owner does not pay the taxes when due, the Tax Collector is required
to collect the taxes as in the case of any other delinquent taxes.
3. Issue tax receipt
The Tax Collector shall issue a separate tax receipt upon payment of any additional
taxes due as a result of any changes made in the supplemental roll. He shall also
issue a tax receipt to all taxpayers who have paid their taxes or who do not owe any
taxes because of homestead exemption.
109 MUNICIPAL CLERK
Since the repeal of the Municipal Homestead Exemption Law, the Municipal Clerk has
no authority to allow or disallow homestead exemptions. This duty has been given to the
county. If a municipality wishes to be reimbursed for eligible applicants over 65 years of
age or who are 100% disabled that live within the municipality's taxing district, it is the
responsibility of the Municipal Clerk to have all documents needed for such
reimbursement submitted to the Tax Commission. Until the Municipal Supplemental
Roll, the Municipal Certificate of Tax Loss, and the Certified Tax levy is in the Tax
Commission office and certified by the county Clerk of the Board of Supervisors, no
reimbursement shall be made to that municipality.
1. Municipal supplemental roll
The Municipal Clerk should be sure that the Municipal Supplemental Roll is
prepared on Form 72 -043 and sent to the Tax Commission in order for a timely
reimbursement to be made. It is the duty of the Clerk of the Board of Supervisors
to prepare your roll according to statute.
2. Certificate of tax loss
The Municipal Clerk should be sure that the Municipal Certificate of Tax Loss is
prepared and sent to the Tax Commission. Again, it is the duty of the Clerk of the
Board of Supervisors to prepare this document.
3. Certified tax levy
The Municipal Clerk should submit to the Clerk of the Board of Supervisors a
certified copy of the Resolution of the Board setting the tax levy in order for the
Clerk to complete the Municipal Supplemental Roll. A certificate copy of the tax
levy should also be sent to the Tax Commission before reimbursement can be made
to a municipality.
4. Applicants
Only the county officials have the authority to allow or disallow homestead
exemptions. If the Municipal Clerk has any information concerning the eligibility
of an applicant, it is his duty to relay that information to the county officials or to
the Tax Commission.
5. When a charge is received
When an applicant that is listed on the Municipal Supplemental Roll has his
exemption disallowed by the Tax Commission, a notice of adjustment or charge is
sent to the municipality. Only the county may accept or object to the charge.
110 PENALTIES
1. If any official knowingly does not comply with the provisions of the Homestead
Exemption Law in connection with an allowed exemption of reimbursement
deducted because of the disallowance of the fraudulent exemption. If an official
approves an exemption he knows to be ineligible, the Tax Commission could
reduce the reimbursement by two hundred dollars ($200) instead of the normal one
hundred dollars ($100).
2. Any person who assists another to prepare a fraudulent claim for exemption, who
executes a fictitious deed or mortgage, who makes a fraudulent claim for
exemption, or who makes any false statement on an application is guilty of a
misdemeanor and if convicted can be fined not more than five hundred dollars
($500) or be imprisoned for six (6) months.
111 (Reserved)