Where the offices of tax collector and assessor are separate, the collector shall assess and collect taxes on land liable to taxation left unassessed by the assessor, and on land that has become liable to taxation since the last assessment. He shall also assess such other persons and personal property as he may find unassessed by the assessor. He shall report to the board of supervisors on making each monthly settlement, under oath, additional assessments made by him, a copy of which the clerk shall transmit to the auditor within ten (10) days, and he shall charge the amount of the state tax thereon to the collector; provided, however, that the collector's right to assess and collect taxes on lands liable to taxation, left unassessed by the assessor, shall not be for a longer period than seven (7) years from the date when his right so to do first accrued.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 41 - Ad Valorem Taxes-Collection
§ 27-41-1. Taxes; when due, payable and collectible
§ 27-41-2. Interlocal agreement for collection by county of ad valorem taxes due to municipality
§ 27-41-3. Taxes levied for bonds, etc.; how installment payment of may be authorized
§ 27-41-5. Provisions of chapter applicable to municipalities
§ 27-41-7. Postponement of taxes in violation of prior contracts not authorized
§ 27-41-9. Interest on taxes due; extension of due date by proclamation
§ 27-41-13. Failure to pay one installment matures all installments
§ 27-41-15. Taxes collected by sale of personalty
§ 27-41-17. How installments reinstated
§ 27-41-19. Collector to assess and collect certain taxes
§ 27-41-21. Collection of taxes on railroads
§ 27-41-23. Currency and warrants receivable for taxes generally
§ 27-41-25. Certain county warrants receivable
§ 27-41-27. Collector not to speculate in warrants
§ 27-41-33. Form and contents of tax receipts
§ 27-41-35. Furnishing of tax receipt to taxpayer
§ 27-41-37. Authority and duties of tax commission as to tax receipts
§ 27-41-41. Disposition of cash book
§ 27-41-43. Disposition of book of duplicate receipts
§ 27-41-45. Certification of assessment to other counties
§ 27-41-47. Authority for collection of taxes in certain cases by sale of debts
§ 27-41-49. Collection by sale; notice to debtor
§ 27-41-51. Collection by sale; debts due taxpayer from state, county, city, town, village, or board
§ 27-41-53. Collection by sale; redemption
§ 27-41-55. Sales of land for taxes; advertisement
§ 27-41-57. Sales of land for taxes; advertisement if no newspaper in county
§ 27-41-61. Sales of land for taxes; sale of city or town lots
§ 27-41-63. Sales of land for taxes; penalty for sale of land after taxes received
§ 27-41-65. Sales of land for taxes; sale of land not sold at regular time
§ 27-41-67. Sales of land for taxes; sale of land not sold at regular time; supplementary method
§ 27-41-69. Sales of land for taxes; postponement of sales because of emergency
§ 27-41-71. Sales of land for taxes; suits for prior sales
§ 27-41-73. Sales of land for taxes; failure of purchaser to pay bid
§ 27-41-75. Sales of land for taxes; receipt to purchaser
§ 27-41-77. Sales of land for taxes; disposition of excess in amount bid
§ 27-41-79. Sales of land for taxes; certified lists of lands sold
§ 27-41-81. Sales of land for taxes; certified lists of lands sold
§ 27-41-83. Liability and actions for trespass or waste on lands forfeited to state
§ 27-41-85. Liability and actions for trespass or waste on lands forfeited to state; special counsel
§ 27-41-89. Sections 27-41-81 through 27-41-87 as cumulative