35 Miss. Code. R. 6-03-03-101
Before the exemption can be allowed, the applicant must make a written application between January 1 and April 1 of the year in which the exemption is sought. The applicant alone is responsible for making the application. He is required to furnish all information required by the application. It must be complete, true, and correct. It is the responsibility of the applicant to complete the information required within the application. It is entirely his document. It is his sole responsibility. The applicant's responsibility does not end until the entire application (the original, duplicate, triplicate and quadruplicate copies) has been delivered to the Tax Assessor on or before April 1. The quadruplicate copy is to be signed and dated by the Tax Assessor or his deputy, marked "filed" and returned to the applicant. If a change in the homestead or the applicant's status occurred since January 1 of the previous year, a new application must be filed between January 1 and April 1. Further details of the application itself are found in Title 35 of the Mississippi Administrative Code, Part VI, Subpart 2, Chapter 8.
35 Miss. Code. R. 6-03-03-101