35 Miss. Code R. § 6-02-06-503.01
Personal property audits will be conducted on an annual basis. The audit will consist of, but not be limited to, a minimum of thirty (30) randomly selected parcels or the total number of parcels on the 25 percent (25%) list whichever is less. The total number of mobile homes considered as part of the personal property audit will be a maximum of 10 percent (10%) of the randomly selected parcels. The property tax office reserves the right to look at any and all information relating to personal property during the audit process. The final audit findings will be reported using the error classifications listed below. Multiple instances of the same error within a parcel will be counted only once. The most serious error in each parcel will be counted.
35 Miss. Code. R. § 6-02-06-503.01