27-35-127 - Rolls to be examined by commission; corrections and approval. - Mississippi Statutes

§ 27-35-127. Rolls to be examined by commission; corrections and approval.
 

On receipt of the assessment rolls, or reproductions of such rolls, real or personal, the State Tax Commission shall examine them, and if it find a roll incorrect in any particular it may return it to the board of supervisors for correction; and the board shall cause the same to be corrected in accordance with the recommendations of the commission. However, the order of the commission shall not be inconsistent with Section 27-35-113. The assessor shall receive no salary after the August meeting of the board of supervisors until his roll or rolls have been approved by the commission unless the commission certify that the assessor is not in default with reference to making and filing the assessment rolls; nor shall the members of the board of supervisors receive compensation for their official services, after the August meeting in each year, until the assessment rolls for the year have been approved by the commission, or until the commission shall certify that the board is not in default concerning the assessment rolls. In all cases the certificate of the commission shall be entered on the minutes of the board. 
 

Sources: Codes, Hemingway's 1921 Supp. § 7769m1; 1930, § 3183; 1942, § 9807; Laws,  1920, ch. 323; Laws, 1984, ch. 422, § 4; Laws, 1990, ch. 498, § 5, eff from and after July 1, 1990.