On or before the date on which payment of sums in lieu of taxes is due, the county auditor shall present a statement to the United States, in the name of the county, in the amount of such payment. Whenever such payment is received, the county auditor shall issue a receipt therefor in the name of the county, for the political subdivisions included in the agreement.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 37 - Ad Valorem Taxes-Payments in Lieu of Taxes
§ 27-37-3. Payments in lieu of taxes; agreements with United States
§ 27-37-5. Agreement; notice to subdivisions
§ 27-37-7. Statement by county auditor; receipt
§ 27-37-9. Apportionment of funds
§ 27-37-11. Requests for payments by subdivisions
§ 27-37-17. Duties of subdivisions regarding provision of services
§ 27-37-19. Tax commission to prepare roll of federal lands
§ 27-37-21. Duty of assessor; valuation of lands
§ 27-37-23. Roll; copies to counties; revision
§ 27-37-25. Roll; comparison and entry on county roll
§ 27-37-27. Roll; years when land not assessed
§ 27-37-29. Tax commission to request payment; other powers
§ 27-37-31. Agreements to be filed with treasurer; credit of funds