Mississippi Code
Chapter 29 - Ad Valorem Taxes-General Provisions
§ 27-29-5. Filing of lists of amendments to assessments

Before the fifteenth day of September every year and before the fifteenth day of January of every year, within which the tax collector's term of office shall expire, the clerk of the board of supervisors shall file, with the auditor of public accounts, on blanks to be furnished by such auditor, the following lists of the amendments in assessments made by the board of supervisors, to wit:
Additional and raised assessments of personal property.
Additional and raised assessments of real property.
Reductions in assessments of real property.
Reductions in assessments of personal property.
Erroneous assessments of real property.
Erroneous assessments of personal property.