35 Miss. Code R. § 6-03-09-101
Section 27-33-33 All claims for homestead exemption must first come to the Tax Assessor. The Tax Assessor should exercise the greatest of care in order that the claim may conform to the requirements of the law in this initial step.
The first important duty of the Tax Assessor is to require that all land and buildings be separately assessed on the land roll and supplemental roll. The Tax Assessor shall prepare proper notice to the Board of Supervisors requesting any changes that need to be made to the roll. The Tax Assessor shall also inspect new dwellings and recommend to the Board of Supervisors the value at which the dwellings should be assessed. The Tax Assessor shall assess all properties, homestead or non-homestead, in a fair and uniform way.
The Tax Assessor must keep a supply of blank homestead exemption forms for the public. He shall carefully examine all applications before he accepts them. He must require each application to be complete. If the application is not complete, it is the duty of the Tax Assessor to return it to the applicant and require him to complete it. He shall require that the applications be made in quadruplicate. He shall assist the applicant if necessary.
If the Tax Assessor believes any statements made on the application are not true, he should report it to the Board of Supervisors. He should suggest that the applicant make any correction needed; however, he cannot make the correction himself without the applicant's approval.
The Tax Assessor shall examine the application and if it is complete, he shall sign it and date it and return to the taxpayer his blue copy. Unless an application is properly executed, the Tax Assessor shall also give any information or recommendation to the Board of Supervisors as it concerns the eligibility of homestead exemptions.
It is the duty of the Tax Assessor to accept all applications from January 1 through April 1, both dates inclusive. The applicant who does not file his application during this period forfeits all his homestead exemption rights for that year. The Tax Assessor does not have the authority to disallow an exemption; however, the assessor may refuse an application if it is not complete. The Tax Assessor can express his opinion as to the eligibility of an applicant, but must accept the application if the applicant chooses to file one.
On the first day of each month, the Tax Assessor is to deliver to the Clerk all applications which were filed with him during the preceding month. All applications must be given to the Clerk by May 1 of each year. This allows the Tax Assessor time to inspect all applications while they are in his possession. If a problem is found, he may request the applicant to make the necessary corrections. The Tax Assessor is also allowed time to verify parcel numbers, etc. with the land roll.
The law requires the Tax Assessor to attend all Board meetings when any homestead exemption matter is being considered. He shall give any assistance in these matters that the Board of Supervisors may require. He shall also file with the Board of Supervisors, at each monthly meeting, notices of any errors in an application already filed, or of any corrections needed on the land roll or supplemental roll. The Tax Assessor shall also give any information or recommendation to the Board of Supervisors concerning the eligibility of an applicant.
Prepared by the Tax Assessor and approved by the Board of Supervisors. This must be delivered to the Tax Commission no later than December 31 each year.
35 Miss. Code. R. § 6-03-09-101