35 Miss. Code R. § 6-02-06-402.02

Current through June 25, 2024
Section 35-6-02-06-402.02 - Counties will be deemed to have failed the county audit and/or the update if:
1. The county does not pass the assessment level test;
2. The county does not pass the assessment uniformity test;
3. The county does not pass the assessment equity test;
4. The county audit performed by the property tax office indicates errors that exceed twenty-five (25) points; provided however, if on parcels with errors, the calculation of value by the county does not exceed 15 percent (15%) from the value calculated by the property tax office, the county will be deemed to have passed the audit irrespective of the number of error points;
5. The county does not value agricultural lands using the current rates provided by the property tax office;
6. The county does not provide the real property 25 percent (25%) list by the first Monday in July or extension due date: or
7. The county does not complete an index study and submit it to the property tax office by the First Monday in July or the extension due date, if applicable, of the update year.

35 Miss. Code. R. § 6-02-06-402.02