Mississippi Code
Article 1 - General Provisions
§ 27-35-77. County superintendent to furnish certain data

Whenever any change is made by the county board of education in the boundary line of any school district in the county, it shall be the duty of the county superintendent of education to furnish to the tax assessor of the county, tax collector of the county, the clerk of the board of supervisors and the state tax commission, within fifteen (15) days after the order of the county board of education making such change has become final, a certified copy of the metes and bounds of such school district, and, in addition to these copies, the said county official shall also furnish the state tax commission as many additional certified copies of such order as there are public service corporations operating in or through such district.

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