The completed applications that are filed should be sent to the Clerk of the Board of Supervisors on the first day of the month following the month in which they were filed. The Clerk of the Board of Supervisors is to send all the applications to the Tax Commission no later than June 1. All applications should be sent at one time. The law requires the Tax Commission to reject the reimbursement of tax loss any exemption granted by the Board of Supervisors for which no application has been sent in this manner. In order for the tax Commission to process the applications, the following guidelines shall be followed.
35 Miss. Code. R. 6-03-08-106