35 Miss. Code R. § 6-03-09-103
Section 27-33-37 With the exception of the Tax Commission, only the county Board of Supervisors has the authority to allow or disallow applications. Some duties concerning that authority are outlined below.
The most important duty requires the Board of Supervisors to examine each application that has been delivered by the Clerk. This examination is to be done each month. Applications should be allowed, disallowed or held for further examination.
It is the duty of the Board of Supervisors to allow or disallow all applications by the August board meeting. The Board of Supervisors should disallow all applications that do not conform to the requirements of the law. Notice in writing by mail must be given to applicants disallowed by the Board. Notice in writing by mail must also be given by the Board to applicants disallowed by the Tax Commission.
If the Board discovers an error in an application or is made aware of eligibility for additional exemption, it should give notice to the applicant and ask that the necessary corrections be made by the applicant. If the error is found before the April 1 deadline, a new application should be filed. If the error is found after the April 1 deadline, an amended application is made. No correction can be made on homestead applications after final action by the Board. Final correction of the supplemental roll must be approved by the Board no later than the last Monday in August of the year following the year in which the supplemental roll was made.
This correction must be received by the Tax Commission no later than September 15 of the year following the year which the roll is made.
The Board of Supervisors approves the supplemental roll for the current year after all applications have been allowed or disallowed. The action of the Board approving the supplemental roll must be made of minute record. This supplemental roll becomes a part of the regular land roll and requires the same procedure to make it official. Any corrections to that supplemental roll must be in the State Tax Commission office no later than September 15 of the year following the year in which the supplemental roll was made. Any changes to the roll must be recorded in the minutes of the Board of Supervisors.
The Board of Supervisors should respond to a Tax Commission charge by accepting or objecting to the charge. If the Board objects to a charge, a written statement of objection must be included. Three copies of the charge are sent to the Chancery Clerk. The white copy will become a county record. The blue copy should be mailed to the applicant. The pink copy should be returned to the Tax Commission with acceptance or objection indicated on the copy. The findings of the Tax Commission are final and must be recorded in the minutes of the Board of Supervisors.
The Board of Supervisors shall order the Tax Collector to collect any additional taxes due as a result of a homestead exemption disallowed by the Tax Commission after being allowed by the Board.
The Board of Supervisors may employ the Clerk of the Board of Supervisors to perform any of the duties they deem necessary.
35 Miss. Code. R. § 6-03-09-103