Section 35-6-03-07-102 - MUNICIPAL SUPPLEMENTAL ROLLIn addition to the county supplemental roll, the municipal supplemental roll must be received by the Department of Revenue before reimbursement may be made to a municipality. The same rules apply to the municipal roll as to the supplemental roll. Additional instructions and requirements can be found in the attached Part VI, Appendix 2, titled Municipal Supplemental Roll. The Department of Revenue requires all data fields identified in Part VI, Appendix 2 to be completely and accurately provided. All data will be verified prior to acceptance by the Department of Revenue. It is the duty of the Clerk of the Board of Supervisors to prepare the municipal roll using the information provided by the Municipal Clerk.
1. The municipal roll is made in the same manner as the supplemental roll. One copy should be delivered to the Department of Revenue, the municipal Tax Collector and the third copy should be placed with the land roll in the Clerk's office. The municipal roll is made from the approved applicants who are over 65 years of age, or who are 100% disabled and whose exemptions cause a municipality a tax loss.2. The municipal roll is made at the same time as the supplemental roll; however, the municipal roll must be made after the Resolution of the Board sets the tax levy for the municipality. The Municipal Clerk should give the county Clerk of the Board of Supervisors a certified copy of that tax levy in order for him to prepare the municipal roll.3. While an applicant's Social Security Number (SSN), Individual Tax Identification Number (ITIN), or Exempt Status must be submitted on the Municipal Supplemental Roll data provided to the Department, these numbers, as well as, the ID Type data and any birth date data must be redacted from all documents of public record retained by the counties.35 Miss. Code. R. § 6-03-07-102