When the assessment rolls of a county, or either of them, shall be stolen, lost, or destroyed, it shall be the duty of the board of supervisors to obtain certified copies thereof from the office of the state tax commission or the proper custodian thereof, and to pay for the same out of the county treasury. If the assessment have been so recently made that copies thereof are not on file in the auditor's office, then the assessment roll or rolls of the county used the preceding year shall be in force and, if necessary, copies thereof shall in like manner be obtained, and the taxes of the current year collected thereon; but in such case new assessments shall be made for the following year.
Structure Mississippi Code
Title 25 - Public Officers and Employees; Public Records
§ 25-55-1. Applicability of the chapter
§ 25-55-3. Remedy for lost record of deed
§ 25-55-5. Duty of chancellor and supervisors as to abstracts
§ 25-55-7. Effect of such abstracts
§ 25-55-13. Loss first discovered during trial
§ 25-55-17. Records of board of supervisors
§ 25-55-19. State, county, town, or levee board bonds or warrants
§ 25-55-21. Content of duplicate bond or warrant
§ 25-55-23. Duplicate for mutilated original
§ 25-55-28. Presentation of photocopy of state warrant where original has been lost or destroyed