Mississippi Code
Article 1 - General Provisions
§ 27-35-143. Change of assessment in certain cases

The board of supervisors of each county shall have power, upon application of the party interested, or by the assessor on behalf of such party, or otherwise as prescribed in Sections 27-35-145 through 27-35-149, to change, cancel or decrease an assessment in the manner herein provided at any time after the assessment roll containing such assessment has been finally approved by the State Tax Commission, and prior to the last Monday in August next, under the following circumstances and no other:
1. When the same property has been assessed more than once to one or more persons.
2. When a clerical error has been made in transcribing the assessment from the tax list to the assessment roll, or from the assessment roll to the copies, or in amending the original assessment roll, in making the equalization of assessments, or in carrying out the instructions of the State Tax Commission.
3. When an error in addition or multiplication has been made in the compilation of the tax list, roll or copy of the roll.
4. When there is an assessment of property which never existed, or was not owned by or in the possession of the party to whom assessed, on the next preceding tax lien date.
5. When the assessment is in the name of another than the owner of the property on the next preceding tax lien date.
6. When the assessment is so indefinite as to give a vague or imperfect description of the property assessed.
7. When the property assessed is nontaxable, or was not subject to taxation on the next preceding tax lien date.
8. When the property is not liable to a special district tax levy for which it has been assessed.
9. When the property, after the next preceding tax lien date, but before the payment of taxes due thereon, has ceased to exist, on account of death or destruction by fire, explosion, storm, flood, earthquake, lightning, or other inevitable accident or act of Providence; or has depreciated in value on account of any such accident or occurrence as the foregoing.
Provided, however, that where property has been insured the amount collected as insurance by reason of such loss shall be taken into account by the board in reducing the assessment, or refunding any tax payment thereon.
10. When the assessment does not show the correct number of acres, actually in the property described, or the correct quantity of any property.
11. When lands have been assessed and incorrectly classified; or when buildings and improvements have been assessed which were not on the land, at the preceding tax lien date; or where the buildings and improvements, at the preceding tax lien date, were exempt from assessment and taxation.
12. When the property has been assessed for more than its actual value; but in such cases the board shall require proof, under oath, of such excessive assessment by two (2) or more competent witnesses who know of their own personal knowledge that the property is assessed for a higher sum than its true value.
13. When the property has been assessed as subject to state taxes and is exempt; or when the property has been assessed as subject to county and district taxes and is exempt from such taxes.
14. When buildings and improvements have been assessed with the land, but are owned by someone other than the owner of the land.

Structure Mississippi Code

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

§ 27-35-25. Assessment rolls; State Tax Commission to prescribe form and have such rolls maintained on electronic media

§ 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

§ 27-35-35. Banks; how taxed

§ 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

§ 27-35-117. Duty of board of supervisors to make changes as directed by Department of Revenue; appeal of decision to Board of Tax Appeals

§ 27-35-121. Effect of appeal

§ 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

§ 27-35-163. Appeals from orders of Board of Tax Appeals by person, firm or corporation; appeals from orders of Board of Tax Appeals by Department of Revenue; appeals by state of assessments by Department of Revenue or orders of Board of Tax Appeals

§ 27-35-167. Receipt of new assessment rolls by taxing districts and adoption of true values