35 Miss. Admin. Code Pt. VI, Subpt. 3, Ch. 10 — One Time Filers

100 The Tax Assessor must furnish to the Tax Commission a list of homestead applications
to be deleted each year.
101 This list must be approved by the Board of Supervisors and delivered to the Tax
Commission no later than September 15 each year.
102 The deletion list may be furnished by using any one of the following methods:

# 1.

A magnetic tape prepared according to Tax Commission specifications.

# 2.

Form 72 -003, Correction/Deletion of the Homestead Application, may be
completed for each application to be deleted.

# 3.

A computer listing of applicants filing Homestead will be furnished. The assessor's
office may highlight the applications to be deleted and return the list to the State
Tax Commission.

# 4.

Deletion list must include the name, social security number and parcel number of
each applicant to be deleted.

# 5.

Electronic filing (email system) according to required specifications and with Tax
commission approval.
103 The deletion list should include:
1. those applicants who sold property during the previous year and will not appear on
the current Homestead Supplemental roll.
2. those applicants who have changed exemption status (Example - Regular in 1994,
over 65 in 1995.)
3. those applicants who have had a change in ownership, occupancy, or property
description. (A new application should be filed.)
4. those applicants who died in the previous year. (A new application should be
filed by the heir/heirs or new owners.)
104 (Reserved)