Section 35-6-03-08-102 - OATH AND SIGNATURES1. Both the signature of the applicant and the signature of the Tax Assessor or his deputy are needed to make the application valid. The application for homestead exemption is an affidavit He (the applicant) is required to take a solemn oath to that effect. It is further required that this oath be administered only by officials who are authorized by law to take such oaths. When the applicant's name or mark appears in the signature space on the application, he assumes full responsibility for the content of the application and its truthfulness. The authenticity of the signature mark is the responsibility of the officer that acknowledges the application. This office must state on the application over his signature and official position that (1) the application was sworn as to being true and correct and (2) was signed in his presence by the applicant on a certain date. A person making his mark is a valid signature when acknowledged by the officer.2. A husband and wife may sign for the other. A person holding power of attorney may sign for the applicant; however, proof of such must be attached to his application each year. THE TAX ASSESSOR OR HIS DEPUTY MAY NOT SIGN FOR ANY APPLICANT UNLESS VESTED WITH POWER OF ATTORNEY. Form 72-002, Power of Attorney, can be used strictly for homestead exemption purposes. Once this form is completed, a copy may be attached to the current application.35 Miss. Code. R. § 6-03-08-102