At the expiration of his term of office, each assessor and tax collector or assessor shall deliver to his successor all books, papers, receipts, assessment rolls, and other documents pertaining to the office of assessor in like manner as the tax collector under the provisions of Section 27-29-31, Mississippi Code of 1972. Each sheriff and tax collector whose term of office shall expire in 1972 shall deliver documents of his office to the succeeding tax collector whether the holder of a separate office or the assessor and tax collector.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 1 - Assessors and County Tax Collectors
§ 27-1-3. Assessor may appoint deputies; oath of office; bond; appointment process
§ 27-1-5. Duties and compensation
§ 27-1-7. Assessor to be tax collector; bond; duties; effect of failure to qualify as tax collector
§ 27-1-9. Office of assessor and tax collector; budget; finances
§ 27-1-11. Tax collector as separate officer in certain counties; reconsolidation of offices
§ 27-1-13. Tax collector as separate officer; election; bond; powers and duties
§ 27-1-15. Method of operation where offices of assessor and tax collector are separated
§ 27-1-17. May demand list of employees
§ 27-1-19. To gather and record data; electronic filing and storage
§ 27-1-21. Shall examine records
§ 27-1-25. To devote full time to office
§ 27-1-27. Supervisors to provide office
§ 27-1-29. Delivery of books and other documents to successors in office