35 Miss. Code. R. 6-03-08-105
In cases where a person claims to have filed an application for homestead exemption within the time prescribed by law and does not have his blue copy of the application and a copy cannot be found in the county office or the Tax Commission office, there is no remedy. An application does not exist for that year. If the person does have his blue copy of the application and it is signed and dated by the Tax Assessors and is eligible in all other areas, then the applicant may use that copy as a replacement for the lost original application. The Tax Assessor shall accept this copy and shall certify that it is a valid copy. The deadline to accept the blue copy from the applicant is March 31 of the year following the year in which the application was filed. If an applicant produces his blue copy after that date, the Tax Assessor may not accept it. The Clerk of the Board of Supervisors should make a copy of the applicant's blue copy and certify it as a valid copy and send it to the Tax Commission. The Tax Collector shall make a petition to adjust exemption to the supplemental roll adding the applicant. The Board of Supervisors must approve the copy of the application.
35 Miss. Code. R. 6-03-08-105