35 Miss. Code R. § 6-03-07-103

Current through June 25, 2024

Section 35-6-03-07-103 - AMENDED SUPPLEMENTAL ROLL

In some instances it becomes necessary to amend the supplemental roll. The amendment is known as the Petition to adjust exemption on homestead exemption supplemental roll. (Form 72-005) This is the duty of the Tax Collector as set out in Section 27-33-51(a). This is done in the same manner as the original supplemental roll. A change to the supplemental roll cannot be made without the proper documents to substantiate the change, either valid application or a board order. If the amendment affects an additional exemption that is within a municipality's taxing district, the municipal roll should be amended as well. The additional requirements for the adjustment to the supplemental include the following:

1. Deletions

The page titled "Deletions" should be used to list the name, parcel and all other information that should be deleted because of an error. The name, parcel and other information should be listed EXACTLY as it is listed on the original supplemental roll in columns 1 through 14. This form may be used to remove a name from the supplemental roll that did not have an application on file. This form should be submitted in duplicate. One will be returned to you indicating the action of the Tax Commission.

2. Additions

A page titled "Additions" should be used to list the correct name, parcel number and other information as it should have appeared. Any names and parcels that were omitted when making the original supplemental roll are to be listed on this page also. These additions should be made in the same manner as if making entries on the original supplemental roll. This form should also be submitted in duplicate.

3. Corrections

A page titled "Corrections" may be used to correct the information concerning an applicant whose name appears on the original supplemental roll. This form should be completed in duplicate.

4. Certification

a. Any deletion, addition, or correction must be approved by the Board of Supervisors and certified by the Clerk of the Board of Supervisors.

b. If this certification is not made, the Tax Commission cannot accept it.

5. When the Tax Commission requests an adjustment to the supplemental roll to correct a problem found during the examination of a taxing unit's original supplemental roll, the adjustment should be sent as soon as possible to correct the problem before a charge is made. The Tax Commission would prefer one supplement made to the taxing unit's original roll instead of several supplements made throughout the year.

6. Deadline

a. The deadline for a supplement to the supplemental roll is the last Monday in August of the year following the year in which the homestead exemption application was made. This is the last date that the Board of Supervisors can approve a change to the supplemental roll. The Tax Commission must receive this supplement no later than September 15 of the year following the year in which the supplemental roll is made.

b. These rules apply to amending the municipal roll as well.

c. IMPORTANT IMPORTANT IMPORTANT

In order for the Tax Commission to accept any roll or adjustment to any roll, it must meet the following conditions:

i. it must be the original

ii. it must be completed correctly

iii. it must be certified

d. If the roll or adjustments does not meet the above listed conditions, the Tax Commission will return it for correction.

35 Miss. Code. R. § 6-03-07-103