35 Miss. Code R. § 6-03-02-103
The second general class of adjustments are those that affect the taxing unit only. These adjustments do not affect the applicant's exemption, only the amount of reimbursement due a taxing unit. Subsection 101.02, paragraphs 1, 2, and 3 are the causes for this type of adjustment.
This applies to the procedure of sending the applications to the Tax Commission office. According to the statute, an application must be in the Tax Commission office by June 1 or the request for reimbursement is to be denied. If, when examining the supplemental roll, no application can be found for a name that is listed, the request for reimbursement of that missing applicant will be rejected.
This applies to errors made in the count of the number of applicants on the supplemental roll. If, upon examination, an error in the count of applicants on the supplemental roll is found, an adjustment shall be made to correct the amount of reimbursement equal to the difference in the count.
When a municipality has requested reimbursement for an applicant that exceeds the two hundred dollar ($200) limit per applicant, this charge will be made to the municipality. This adjustment does not affect the applicant's exemption, but will reduce the reimbursement to the municipality. This code applies to municipalities only.
35 Miss. Code. R. § 6-03-02-103