Section 35-6-03-02-102 - APPLICANT AND THE TAXING UNIT1. The first class of adjustments affect both the applicant and the taxing unit. These adjustments are necessary because the exemption allowed is ineligible in its entirety. Subsection 101.01, paragraphs 1 through 43, are causes to deny an applicant's homestead exemption after it has been allowed by the county Board of Supervisors. When an applicant's exemption has been denied, it affects the amount of reimbursement due a taxing unit. The exemption no longer exists; therefore, the taxing unit does not suffer any tax loss.2. Subsection 101.03 is the charge used when an applicant's additional exemption is disallowed. There are times when the qualification of the additional exemption has not been proved is disallowed. The reimbursement made to a county taxing unit is not affected. No additional money is reimbursed for an additional exemption. The reimbursement to a municipal taxing unit would be affected because only additional exemptions are reimbursed to a municipality. In both cases the applicant's exemption would be reduced from the additional exemption status to the regular exemption status.35 Miss. Code. R. § 6-03-02-102