35 Miss. Code R. § 6-02-06-402.01
The property tax office shall use sales ratio studies and other means to determine whether the counties are in compliance with this rule. During the county audit, the property tax office will review at least two hundred fifty (250) closely inspected real property parcels with improvements or 15 percent (15%) of the improved parcels on the 25 percent (25%) list, whichever is fewer. Additional parcels will be inspected if deemed appropriate by the property tax office. No more than ten percent (10%) or 25 parcels with mobile homes will be considered as part of the real property audit. Upon completion of the audit and prior to finalization, a listing of any errors, as denoted below, will be given to the tax assessor for review. The property tax office will consider any objections of the tax assessor. If after meeting with the property tax office, agreement is not reached, the board of supervisors may petition the commission for a hearing on the matter. Counties that fail audits will face sanctions as provided by Mississippi statutes.
35 Miss. Code. R. § 6-02-06-402.01