35 Miss. Code R. § 6-03-09-102
Section 27-33-35 The Clerk of the Board of Supervisors is to keep all documents relating to homestead exemption that come before the Board of Supervisors. In Addition to his regular duties, he shall perform the following:
From February 1 until May 1, the Clerk shall accept all applications for homestead exemption delivered to him by the Tax Assessor.
The Clerk is required to deliver to the Tax Commission on or before June 1, the original of all applications received by him. The applications should be alphabetized.
The Clerk shall present to the Board of Supervisors on the first day of its regular monthly meeting, the duplicate of all applications filed with him by the Tax Assessor. The Clerk shall perform any duty that the Board of Supervisors may delegate to him.
The Clerk shall keep the applications on file in alphabetical order for a period of three (3) years. The applications are a matter of public record.
Immediately after the land roll has been approved by the Tax Commission and the Board of Supervisors, the Clerk shall prepare on forms provided by the Tax Commission, in triplicate, the Recapitulation of the Homestead Exemptions (supplemental roll) for any taxing unit in his county. This includes municipal supplemental rolls. Each of these copies must be certified by the Clerk as to its correctness, completeness, and truthfulness. The ORIGINAL of the supplemental roll shall be sent to the Tax Commission. One copy shall be delivered to the Tax Collector. The other copy shall be placed in the land roll in the Clerk's office. This supplemental roll shall contain all homestead exemption applications granted by the Board of Supervisors and shall be made from the applications and not from the land roll.
No later than December 31 shall the Clerk prepare the Certificate of Tax Loss for all taxing units in his county, including the municipalities. These certificates shall be made in triplicate, on the forms provided by the Tax Commission. Each copy shall bear his certification. He shall, no later than December 31 each year, deliver the original copy of these certificates to the Tax Commission, deliver the duplicate to the Tax Collector, and retain the third copy in his file as public record. The Certificate of Tax Loss must reflect the information on the supplemental roll. Certificates received later than June 1 of the following year shall not be considered for reimbursement by the Tax Commission.
Only the county has the authority to allow or disallow exemptions. It is the duty of the Clerk of the Board of Supervisors to certify the forms for the municipalities. It is also the duty of the Clerk of the Board of Supervisors to certify the forms for the municipalities. It is also the duty of the Clerk of the Board of Supervisors to send the ORIGINAL of these completed forms to the Tax Commission in the same manner as the county forms and send the duplicates to the Municipal Clerk.
35 Miss. Code. R. § 6-03-09-102