Bill Text: MS HB1334 | 2024 | Regular Session | Introduced
Bill Title: Tax assessors; revise certain provisions regarding authority to inspect property and demand data.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2024-03-05 - Died In Committee [HB1334 Detail]
Download: Mississippi-2024-HB1334-Introduced.html
MISSISSIPPI LEGISLATURE
2024 Regular Session
To: Judiciary A
By: Representative Bailey
House Bill 1334
AN ACT TO AMEND SECTION 27-1-23, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT TAX ASSESSORS, THEIR DEPUTIES AND EMPLOYEES AND PRIVATE CONSULTANTS HIRED BY TAX ASSESSORS TO INSPECT PROPERTY AND GATHER DATA FOR AD VALOREM TAXATION PURPOSES MAY NOT ENTER THE INSIDE OF A HOUSE WHEN PERFORMING SUCH ACTIVITIES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-1-23, Mississippi Code of 1972, is amended as follows:
27-1-23. (1) The county and municipal tax assessor in person, or by deputy, shall have the right, power and authority and it shall be his duty to require of any property owner an inspection of his books and accounts, papers, memoranda and records, and he shall have the right to examine in full the same, and may from his books and accounts make an estimate of the value of all property to be assessed. Such assessors shall also, if in their opinion it be necessary, put upon oath the owner, agent or employees of the owner, and propound to him or them, such questions as will elicit from him, or them, the actual cash value of any property subject to assessment. Such assessors shall have the right and power to inquire into and ascertain the insured value of any and all property, or into the value at which the same has been insured previously and to ascertain the amount of fire insurance carried on any and all property which shall include fire insurance carried on stocks of merchandise, or goods kept for use or sale, machinery, fixtures or other property, and in fixing the value of property for assessment the amount of fire insurance carried and the value of the property as shown by the books and accounts of the owner shall be taken into consideration. If such assessors are advised or have reason to believe that the list of taxable property furnished by any person is incomplete or incorrect, or if any property has been undervalued, they shall assess the same and add it to the assessment roll at its true value.
(2) In the performance of the duties and in the exercise of the powers herein vested in and imposed upon the tax assessor, such assessors and their deputies shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than the inside of a house, used as a place of residence.
(3) In the performance of a contract entered into pursuant to Section 27-35-165(2)(a), the employees of private firms who actually appraise property shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than the inside of a house, used as a place of residence.
(4) Private consultants hired pursuant to Section 27-35-165(2)(b) who actually appraise property shall have the authority to enter, during reasonable hours, the premises or places of business of any person other than the inside of a house, used as a place of residence.
SECTION 2. This act shall take effect and be in force from and after July 1, 2024.
