The tax collector shall collect municipal taxes during the time and in the same manner and under the same penalties as the state and county taxes are collected. He shall, where not otherwise provided, in all particulars be governed by the general revenue laws of the state, so far as applicable, in making such collections. He shall make the reports thereby required to the governing authorities. He shall receive only such commissions or compensations as may be allowed by ordinance. In no case shall he retain any commissions or compensations from his collections, but the full amount of such collections shall be paid to the municipal treasurer or depository, and his commissions or compensations shall thereafter be paid by allowance thereof by the governing authorities of the municipality, and the issuance of warrants, as in other cases.
Structure Mississippi Code
Chapter 33 - Taxation and Finance
§ 21-33-1. Date of tax liability
§ 21-33-3. Municipal tax forms
§ 21-33-5. Form of land assessment roll
§ 21-33-7. Form of personal assessment roll
§ 21-33-9. Manner of municipal assessment
§ 21-33-11. Assessment of public utilities and added territory
§ 21-33-13. Assessment of private car companies
§ 21-33-15. Assessment of land
§ 21-33-17. Recapitulation of land roll
§ 21-33-19. Assessment of personal property
§ 21-33-21. Assessment of property in added territory
§ 21-33-23. Filing of assessments rolls
§ 21-33-25. Validity of assessment not affected by omissions of assessor
§ 21-33-27. Correction and revision of municipal assessment roll
§ 21-33-29. Equalization of assessments
§ 21-33-31. Rolls approved upon completion of equalization
§ 21-33-33. Objections to roll
§ 21-33-35. Rolls approved after objections heard
§ 21-33-39. Appeals of equalizations and assessments
§ 21-33-41. Clerk to make copy of rolls
§ 21-33-43. Change of assessments
§ 21-33-45. Levy of municipal ad valorem taxes
§ 21-33-51. Tax receipts to be given taxpayer
§ 21-33-53. Duties of tax collector
§ 21-33-55. Property escaping taxation; assessment
§ 21-33-57. Property escaping taxation; collection of tax; sale
§ 21-33-61. Redemption of land sold
§ 21-33-63. Sale for taxes; sale list
§ 21-33-65. Sale of land not sold at appointed time
§ 21-33-67. Recording of conveyances
§ 21-33-69. Lands struck off to the municipality
§ 21-33-71. Taxing of lands acquired by municipality
§ 21-33-73. Municipality may purchase at state and county tax sales
§ 21-33-75. Sale or lease of land by municipality
§ 21-33-77. Borrowing on delinquent tax lands
§ 21-33-79. Refund of erroneously paid taxes
§ 21-33-81. Surveys and appraisals authorized
§ 21-33-85. Application of Sections 21-33-1 through 21-33-85
§ 21-33-87. Tax levy to pay bonds and coupons
§ 21-33-89. Tax levy for street and cemetery purposes in certain municipalities