Bill Text: MS HB425 | 2021 | Regular Session | Enrolled
Bill Title: Ad valorem tax; revise certain provisions regarding when an application for change of property assessment may be made.
Spectrum: Strong Partisan Bill (Republican 12-1)
Status: (Passed) 2021-04-06 - Approved by Governor [HB425 Detail]
Download: Mississippi-2021-HB425-Enrolled.html
MISSISSIPPI LEGISLATURE
2021 Regular Session
To: Ways and Means
By: Representatives Morgan, Boyd, Darnell, Goodin, Ladner, Lamar, Mangold, McLeod, Scoggin, Shanks, Young, Williamson, Haney
House Bill 425
(As Sent to Governor)
AN ACT TO AMEND SECTION 27-35-143, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A TAX ASSESSOR HAS KNOWLEDGE OF CERTAIN CIRCUMSTANCES OR OCCURRENCES THAT MAY AFFECT AN ASSESSMENT OF PROPERTY FOR AD VALOREM TAX PURPOSES, THE TAX ASSESSOR SHALL MAKE AN APPLICATION ON BEHALF OF THE INTERESTED PARTY WITH THE BOARD OF SUPERVISORS TO CHANGE, CANCEL OR DECREASE THE ASSESSMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-35-143, Mississippi Code of 1972, is amended as follows:
27-35-143. (1) The
board of supervisors of each county shall have power, upon application of the
party interested, or by the assessor on behalf of such party, or otherwise as
prescribed in Sections 27-35-145 through 27-35-149, to change, cancel or decrease
an assessment in the manner herein provided at any time after the assessment
roll containing such assessment has been finally approved by the * * * Department of Revenue,
and, except as otherwise provided in subsection (2) of this section,
prior to the last Monday in August next, under the following circumstances and
no other:
* * *(a) When the same property has been
assessed more than once to one or more persons.
* * *(b) When a clerical error has been
made in transcribing the assessment from the tax list to the assessment roll,
or from the assessment roll to the copies, or in amending the original
assessment roll, in making the equalization of assessments, or in carrying out
the instructions of the * * * State Tax Commission Department of Revenue.
* * *(c) When an error in addition or
multiplication has been made in the compilation of the tax list, roll or copy
of the roll.
* * *(d) When there is an assessment of
property which never existed, or was not owned by or in the possession of the
party to whom assessed, on the next preceding tax lien date.
* * *(e) When the assessment is in the
name of another than the owner of the property on the next preceding tax lien
date.
* * *(f) When the assessment is so
indefinite as to give a vague or imperfect description of the property
assessed.
* * *(g) When the property assessed is
nontaxable, or was not subject to taxation on the next preceding tax lien date.
* * *(h) When the property is not liable
to a special district tax levy for which it has been assessed.
* * *(i) When the property, after the next
preceding tax lien date, but before the payment of taxes due thereon, has
ceased to exist, on account of death or destruction by fire, explosion, storm,
flood, earthquake, lightning, or other inevitable accident or act of
Providence; or has depreciated in value on account of any such accident or
occurrence as the foregoing.
Provided, however, that where property has been insured the amount collected as insurance by reason of such loss shall be taken into account by the board in reducing the assessment, or refunding any tax payment thereon.
* * *(j) When the assessment does not
show the correct number of acres, actually in the property described, or the
correct quantity of any property.
* * *(k) When lands have been assessed
and incorrectly classified; or when buildings and improvements have been
assessed which were not on the land, at the preceding tax lien date; or where
the buildings and improvements, at the preceding tax lien date, were exempt
from assessment and taxation.
* * *(l) When the property has been
assessed for more than its actual value; but in such cases the board shall
require proof, under oath, of such excessive assessment by two (2) or more
competent witnesses who know of their own personal knowledge that the property
is assessed for a higher sum than its true value.
* * *(m) When the property has been
assessed as subject to state taxes and is exempt; or when the property has been
assessed as subject to county and district taxes and is exempt from such taxes.
* * *(n) When buildings and improvements
have been assessed with the land, but are owned by someone other than the owner
of the land.
(2) The assessor shall make an application on behalf of the party interested if the assessor has knowledge of any circumstance or occurrence described in subsection (1)(i) of this section regardless of whether the party interested has made such an application. If the assessor fails to make such application, the party interested may make an application with the board of supervisors not later than the last Monday in August after the assessment roll containing such assessment has been finally approved by the Department of Revenue, and the board of supervisors may change, cancel or decrease the assessment.
SECTION 2. This act shall take effect and be in force from and after July 1, 2021.
