Mississippi Code
Chapter 29 - Ad Valorem Taxes-General Provisions
§ 27-29-3. Allowance of credits not made until certain list produced

An allowance shall not be made by any auditing officer to any tax collector for the taxes on any land for which he claims credit until he shall present a list thereof, with his affidavit annexed that it is a correct list, and that he has not received any taxes thereon from any person.