35 Miss. Code R. § 6-02-06-200
Any county whose next update year for real property as of January 1, 2007 is tax year 2007, 2008 or 2009 shall be regulated by the provisions of Title 35, Part VI, Subpart 02, Chapter 06, Section 100 of the Mississippi Administrative Code, including all subsections, paragraphs, subparagraphs and clauses of that section, as set above, until the year succeeding this next real property update year. For all years succeeding the next real property update year for those counties whose next update year for real property as of December 31, 2006 is tax year 2007, 2008 or 2009, the county shall be regulated by the provisions of Title 35, Part VI, Subpart 02, Chapter 06, Sections 300 through 604 of the Mississippi Administrative Code, including all subsections, paragraphs, subparagraphs and clauses of those sections, as set out below. Any county whose update year for real property is 2006 shall be regulated by the provisions of Title 35, Part VI, Subpart 02, Chapter 06, Sections 300 through 604 of the Mississippi Administrative Code, including all subsections, paragraphs, subparagraphs and clauses of those sections, as set out below, for tax year 2007 and all succeeding tax years.
35 Miss. Code. R. § 6-02-06-200