For any year, the Commissioner of Revenue is hereby authorized, in his discretion, to postpone for not more than thirty (30) days the time for preparation of the assessment schedule herein referred to, the time for forwarding the schedule to the presidents of the various boards of supervisors and mayors or other presiding officers of the various municipalities, the time for the consideration of the schedule and the subsequent time for adoption and publication by these respective boards, and the time for filing objection to the schedule by any affected motor vehicle owner. In cases where any municipality elects to prepare its own independent schedule, such postponement shall also apply to its acts and duties.
Notice of such postponement shall be made by the Commissioner of Revenue of the Department of Revenue and a certified copy shall be furnished the presiding officers of the various counties and municipalities and such postponement shall be binding on all counties and municipalities.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 51 - Ad Valorem Taxes-Motor Vehicles
§ 27-51-7. Persons liable for tax; time of payment; due date
§ 27-51-15. Determination of assessed value
§ 27-51-17. County tax collector to be supplied with tax receipts; form of receipts; use of receipts
§ 27-51-37. Duties of municipal tax assessor; proceedings by municipal board
§ 27-51-42.2. Exemption for active service volunteer fire fighters
§ 27-51-45. Commissioner of Revenue may postpone time for preparing assessment schedule
§ 27-51-47. Rules and regulations
§ 27-51-49. Motor vehicle ad valorem taxes not provided for in chapter