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CHAPTER 8 AD VALOREM TAX ADMINISTRATION Frank McCain and Joe B. Young Ad valorem taxes – property taxes levied according to the value of the property – are the main source of income for county government. While cities receive ad valorem taxes and eighteen and one-half percent (18½%) of sales tax revenue collected within their boundaries, county governments receive no sales tax funds. Counties do receive some tax revenue rebates from state government. The board of supervisors possesses considerable authority with respect to ad valorem tax administration. The jurisdiction and power to levy taxes by the board of supervisors is found in Code, § 19-3-41: They shall have the power to levy such taxes as may be necessary to meet the demands of their respective counties . . . not exceeding the limits that may be prescribed by law. . . . The ad valorem tax administration process involves three main, inter-related activities: assessment of property, setting the ad valorem tax levy, and collecting the ad valorem taxes. This chapter surveys these three activities and discusses special ad valorem tax exemptions. PROPERTY ASSESSMENT 1 The Mississippi Constitution requires all property to be assessed uniformly and equitably: Section 112. Equal taxation; property tax assessments Taxation shall be uniform and equal throughout the state. All property not exempt from ad valorem taxation shall be taxed at its assessed value. Property shall be assessed for taxes under general laws, and by uniform rules, and in proportion to its true value according to the classes defined herein. The Legislature may, by general laws, exempt particular species of property from taxation, in whole or in part…. Classes of Property 2 The Mississippi constitution and law lists five categories of property that are taxed for ad valorem purposes. Real property (land, buildings, and other permanent improvements to the land) is divided into the first two classes of taxable property. Class I real property is single-family, owner-occupied, residential property. In order for a property to qualify for Class I, it must meet each of these requirements exactly. All other property that does not meet the exact definition for Class I falls into the Class II category. 98
Therefore, all agricultural property, rental property, business property, and most vacant property are considered Class II. A parcel of property can be part Class I and part Class II. In order to assess Class I and II properties, the assessor must first determine who owns each parcel of land in the county. This is accomplished by taking inventory of the county with a mapping system that identifies ownership from deeds, wills, court decrees, and other documents. Once ownership is determined, the assessor visits each parcel to value the property and any buildings or other improvements that add value to the land. The assessor must accomplish this task by using rules and guidelines provided by the Department of Revenue (DOR). Class III property is personal property. This class includes furniture, fixtures, machinery, equipment, and inventory used by a business in its operations. The local tax assessor must list each item in every business, value the item according to DOR rules, and depreciate and revalue each item annually. Class IV property is public utility property. Examples of public utility property include property owned by pipeline companies, electric companies, telephone companies, railroads, etc. This property is assessed on an annual basis by the DOR. Class V property is motor vehicle property. When a person purchases a motor vehicle tag in Mississippi, they actually pay three separate items: a registration fee, a privilege license, and an ad valorem tax. The registration fee for a new tag is $14.00; there is a $12.75 renewal registration fee to purchase a decal alone. Most of this fee money is sent to the State. The privilege license for a car is $15.00 and the privilege license for a truck is $7.20. The proceeds from the sale of privilege licenses are retained primarily by the county. The ad valorem tax is based on the value of the car; all values are established statewide by the DOR. Ad valorem tax dollars collected go to support local government functions where the car is domiciled. Audits and Responsibilities The county tax assessor is responsible to value Classes I, II, and III annually. Code § 27-35-50 reads in part: Code, § 27-35-50. True value determination …(2) With respect to each and every parcel of property subject to assessment, the tax assessor shall, in ascertaining true value, consider whenever possible the income capitalization approach to value, the cost approach to value and the market data approach to value, as such approaches are determined by the State Tax Commission. For differing types of categories of property, differing approaches may be appropriate. The choice of the particular valuation approach or approaches to be used should be made by the assessor upon a consideration of the category or nature of the property, the approaches to value for which the highest quality data is available, and the current use of the property… 99
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County Government in Mississippi Fi
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© 2015. All rights reserved. No pa
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Technical assistance is provided on
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CONTRIBUTORS Michael T. Allen found
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University. Gallardo is interested
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director and eventually county admi
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CONTENTS Chapter 1: Historical and
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County Road System Map and Register
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Transfer of Surplus Funds .........
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Major Steps in the Process for Issu
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Conclusion ........................
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Brownfield Assessment Grant .......
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CHAPTER 1 THE HISTORICAL AND CONSTI
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odies vary, “board of commissione
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escaped being named Washington by a
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county offices throughout the state
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CHAPTER 2 USING THE MISSISSIPPI COD
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Using the Internet You can also fin
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Qualifications The Constitution 10
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REMOVAL FROM OFFICE As is the case
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absent or disabled, the board may e
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addition to the “public notice of
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the purpose of offering county owne
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preservation and disposition of cou
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With regard to justice courts, the
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POWERS REGARDING ARTS, RECREATION,
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POWERS REGARDING INDUSTRIAL DEVELOP
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40 Code, § 25-3-13. 41 Code, § 25
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143 Code, § 19-5-43. 144 Code, §
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CHAPTER 4 THE DISTRICT AND UNIT SYS
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Job Descriptions Written job descri
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Four-Year Road Plan 5 Each member o
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comply. Violations of any order of
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9 Code, §§ 19-2-11 and 19-2-12. 1
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• “Meeting” is any gathering
Page 71 and 72: Open Meetings Cases Case No. M-15-0
Page 73 and 74: • Public body must give notice to
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Page 77 and 78: “Relative” is the public servan
Page 79 and 80: THE COMPLAINT PROCEDURE FOR THE MIS
Page 81 and 82: In the event a public servant does
Page 83 and 84: • Appointees to offices required
Page 85 and 86: material financial interest in the
Page 87 and 88: 14-036-E A towing service owned by
Page 89 and 90: payments, and the corporation recei
Page 91 and 92: Circuit Clerks her position to bene
Page 93 and 94: CHAPTER 6 OTHER MAJOR COUNTY OFFICI
Page 95 and 96: shall forward the fee and all neces
Page 97 and 98: (iii) (iv) (v) (vi) Death caused by
Page 99 and 100: e given three (3) months from the d
Page 101 and 102: Another log that must be kept by th
Page 103 and 104: The assessor and tax collector must
Page 105 and 106: appoint the chancery clerk to serve
Page 107 and 108: whose bids have been accepted by th
Page 109 and 110: of personnel engaged in the work of
Page 111 and 112: 90 Code, § 19-4-7. 91 Ibid. 92 Ibi
Page 113 and 114: BUDGETING 1 A budget is a plan of a
Page 115 and 116: Budget Calendar Date May Board Meet
Page 117 and 118: The clerk of the board of superviso
Page 119 and 120: until there is sufficient money in
Page 121: and for the recovery of the value o
Page 125 and 126: True value is defined in Code, § 2
Page 127 and 128: • For roads and bridges, as autho
Page 129 and 130: The board also has the authority to
Page 131 and 132: • Research facilities; • Corpor
Page 133 and 134: property. The term “warehousing b
Page 135 and 136: CHAPTER 9 PURCHASING W. Edward Smit
Page 137 and 138: The inventory control clerk must pe
Page 139 and 140: authority” shall not include econ
Page 141 and 142: method of information distribution
Page 143 and 144: contract, including a description o
Page 145 and 146: governing authority boards taking o
Page 147 and 148: Change Orders to Construction Contr
Page 149 and 150: (2) No individual member, officer,
Page 151 and 152: TYPES OF COUNTY BONDS AND DEBT Most
Page 153 and 154: Regional Economic Development Act B
Page 155 and 156: from the federal government to the
Page 157 and 158: notes. Three-fifths (3/5) of the qu
Page 159 and 160: 1. The governing authority, which w
Page 161 and 162: (examples of private parties for th
Page 163 and 164: amount of bonds proposed to be issu
Page 165 and 166: 12. Post-Closing County officials s
Page 167 and 168: 39. Pollution control facilities (C
Page 169 and 170: 15. Code, §§ 31-13-1 through 31-1
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Paying Agent A bank or other instit
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CHAPTER 11 PERSONNEL ADMINISTRATION
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is violated, there should be specif
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the payment of a judgment or other
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consecutive days, and no overtime c
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Fourteenth Amendments establish cer
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18 15 U.S.C. § 1674(a). 19 Code,
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BASICS OF RECORDS MANAGEMENT Of cou
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months after the action is settled.
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11 Common examples include certain
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The fourth step is to re-evaluate o
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Economic and social indicators must
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encompassed by the plan may be the
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Subdivision Regulations Subdivision
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CHAPTER 14 MUNICIPAL BOUNDARY EXPAN
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“all parties interested in, affec
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The Court refused to reading into t
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Though a dissenting opinion like th
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• one square mile of territory;
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• whether incorporation affects a
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Appeal The same rules apply to anne
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Post Combination Operation After th
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ADDENDUM I. Overview of Annexation
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d) Financial plan and department re
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H. Need for Zoning and Overall Plan
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Enjoy the Benefits of Proximity to
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D. The Petition - Legal Requirement
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2. Extension of Public Facilities a
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I. Past Performance 1. Time Frame f
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3. Motion for Expedited Appeal 4. O
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publication must be at least 30 day
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CHAPTER 15 THE ELECTORAL PROCESS W.
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The date for the first primary elec
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CONDUCT OF ELECTION The polls are r
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When the votes have been completely
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CHAPTER 16 THE COURT SYSTEM James L
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Municipal Courts are very important
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The Chancery Court handles equity c
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The clerks keep and maintain offici
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upon the viewpoint of the person in
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CHAPTER 17 COMMUNITY ECONOMIC DEVEL
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Regardless of the definition used,
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shown in table 2, each approach has
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prosper in it. This of course is ea
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Recruiting external industries to t
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equiring technical assistance the l
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Hatcher, William, Matt Oyer, and Ro
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EPA must designate areas as meeting
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GREENHOUSE GAS AND CLIMATE CHANGE G
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important roles that federal and st
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• A full environmental assessment
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those of the similar MDEQ program.
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23). This fund may receive monies f
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in small commercial buildings, rest
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Lamar, Madison and Rankin and any o
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Rubbish (Class I & II) Rubbish is n
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waste. 40 C.F.R. § 260 contains al
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areas, and improve planning and man
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guidelines, the EPA developed progr
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APPENDIX A ANNUAL AGENDA FOR MEETIN
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Amend budget as necessary. Code, §
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Last month to make certain repairs
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Receive tax assessor/collector’s
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Receive tax assessor/collector’s
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formula designated by the legislatu
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APPENDIX C SELECTED INFORMATION ON
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County 2013 Population 2 Beat/Uni
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APPENDIX D THE MISSISSIPPI ASSOCIAT
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ORGANIZATION MAS is governed by fiv
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APPENDIX E MISSISSIPPI ASSOCIATION
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APPENDIX G THE CENTER FOR GOVERNMEN
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• Assist the Office of the Secret
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Copyright 2015 by Mississippi State
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