The board of supervisors of any county in this state is hereby authorized in its discretion, to have the cultivatable, uncultivatable, or timbered lands of any owner, or of the entire county or any part thereof, surveyed and the acreage thereof determined and the value of the lands and of any timber, buildings or improvements thereon appraised by a competent person or persons, to be selected by the board of supervisors, the cost thereof to be paid from the general county fund. The board of supervisors of any county is hereby authorized to have the lots and blocks or other tracts in the municipalities of the county surveyed and the area determined, and the valuation thereof and of any buildings, structures, or other improvements thereon, appraised for the purpose of taxation in the same manner and at the same time that lands outside of municipalities are surveyed and appraised. In case a survey and appraisal is ordered, at least thirty (30) days' notice by publication shall be given and competitive bids received for the work. When such survey and appraisal is made, a permanent record thereof shall be made and preserved by the clerk of the board of supervisors, to which the tax assessor of the county shall at all times have access.
The board of supervisors of any county in this state having within its boundaries a municipality with a population in excess of one hundred fifty thousand (150,000) according to the latest federal census, is authorized to secure from such municipality surveys, appraisals and related materials made or caused to be made by it for the valuation for assessment purposes of property located in such municipality, and to pay to such municipality therefor out of the general county fund such sum or sums as may be agreed upon between such board of supervisors and the governing authorities of such municipality, all of which may be done without the necessity of publication of notice for or the reception of bids.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment
Article 1 - General Provisions
§ 27-35-3. Date establishing liability to taxation
§ 27-35-5. Taxes, increases, penalties and interest recoverable by action
§ 27-35-7. Where persons and property assessed
§ 27-35-9. Where banks and other companies assessed
§ 27-35-11. Banks; how lands of bank taxed
§ 27-35-12. Banks; personal property of banks taxed
§ 27-35-13. Assessment in election districts and towns
§ 27-35-15. Personal property; how assessed
§ 27-35-17. Tax list; form; tax commission to provide
§ 27-35-19. Tax lists; supervisors to furnish to assessors
§ 27-35-21. Tax list made on printed list
§ 27-35-23. Taxpayer to furnish list; nonresidents to be assessed
§ 27-35-27. Assessor to have one of the rolls
§ 27-35-29. How value estimated; proceedings in case of undervaluation
§ 27-35-31. Corporations and joint stock companies; how taxed
§ 27-35-33. Assessment of money loaned
§ 27-35-37. Branch banks, how assessed
§ 27-35-39. Banks; tax payment date; consequences of nonpayment
§ 27-35-41. Certain persons reported by assessor
§ 27-35-43. Duty of assessor and district attorney in case taxpayer refuse to give his assessment
§ 27-35-45. Penalty for failure to list personal property for taxation
§ 27-35-47. Land; when to be assessed
§ 27-35-49. Assessment of lands; appraisal according to true value
§ 27-35-53. How lands not rendered assessed; all lands to be accounted for
§ 27-35-55. How land roll made up
§ 27-35-57. Requirements directory
§ 27-35-59. What carried forward to last page
§ 27-35-61. Description of land
§ 27-35-63. Land sold to state assessed
§ 27-35-65. Land commissioner to transmit list
§ 27-35-67. Land redeemed or purchased from state assessed
§ 27-35-69. Examination of records by assessor
§ 27-35-71. School lands taxable when leased
§ 27-35-73. Assessor not to be paid unless whole county on roll
§ 27-35-75. Clerk of supervisors to furnish assessor and tax commission certain data
§ 27-35-77. County superintendent to furnish certain data
§ 27-35-79. Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77
§ 27-35-83. Supervisors to equalize rolls; notice to taxpayers
§ 27-35-85. Assessor to attend meetings of board of supervisors
§ 27-35-87. What to be done at meetings
§ 27-35-91. Filing of assessment rolls for Harrison County; hearing on objections
§ 27-35-93. Objections must be filed or assessment to stand
§ 27-35-95. Meeting not held; objections to assessments; notice given of proper time
§ 27-35-97. Supervisors may require books and papers to be produced
§ 27-35-99. Assessments; timber estimators may be employed by supervisors
§ 27-35-101. Surveys and appraisals authorized
§ 27-35-103. Pay of persons employed as estimators, surveyors and appraisers
§ 27-35-105. Approval of assessments
§ 27-35-107. Effect of certain omissions of assessors upon validity of assessment
§ 27-35-109. Changes in rolls duty of chancery clerk
§ 27-35-111. Supervisors to file recapitulation with tax commission
§ 27-35-115. Department of Revenue to notify board of supervisors; action on rolls
§ 27-35-123. Completion of rolls; clerk to prepare and file copies; penalty for failure
§ 27-35-125. Failure of clerk to make copies; other person appointed
§ 27-35-127. Rolls to be examined by commission; corrections and approval
§ 27-35-129. Board to examine roll and determine if new assessment necessary
§ 27-35-131. Board of supervisors to equalize assessments
§ 27-35-133. Validation of land roll; correction and revision
§ 27-35-135. Consideration of land roll; procedure as to changes
§ 27-35-137. Compensation for reassessment
§ 27-35-139. Correction of assessments between county lines
§ 27-35-141. Board may have new assessment roll made when same destroyed
§ 27-35-143. Change of assessment in certain cases
§ 27-35-145. Application for change of assessment; hearing; order
§ 27-35-147. Changes of assessments on motion of board or other officer
§ 27-35-149. Further procedure under §§ 27-35-143 through 27-35-147
§ 27-35-151. Meetings of board of supervisors
§ 27-35-153. Addition to rolls by assessor
§ 27-35-155. Assessment of persons and property having escaped taxation
§ 27-35-157. Notice to persons assessed for former years
§ 27-35-157. Notice to persons assessed for former years
§ 27-35-159. Tax delinquent lands; change in assessment
§ 27-35-161. Taxes collected from persons removing
§ 27-35-167. Receipt of new assessment rolls by taxing districts and adoption of true values