35 Miss. Code R. § 6-03-09-109
Since the repeal of the Municipal Homestead Exemption Law, the Municipal Clerk has no authority to allow or disallow homestead exemptions. This duty has been given to the county. If a municipality wishes to be reimbursed for eligible applicants over 65 years of age or who are 100% disabled that live within the municipality's taxing district, it is the responsibility of the Municipal Clerk to have all documents needed for such reimbursement submitted to the Tax Commission. Until the Municipal Supplemental Roll, the Municipal Certificate of Tax Loss, and the Certified Tax levy is in the Tax Commission office and certified by the county Clerk of the Board of Supervisors, no reimbursement shall be made to that municipality.
The Municipal Clerk should be sure that the Municipal Supplemental Roll is prepared on Form 72-043 and sent to the Tax Commission in order for a timely reimbursement to be made. It is the duty of the Clerk of the Board of Supervisors to prepare your roll according to statute.
The Municipal Clerk should be sure that the Municipal Certificate of Tax Loss is prepared and sent to the Tax Commission. Again, it is the duty of the Clerk of the Board of Supervisors to prepare this document.
The Municipal Clerk should submit to the Clerk of the Board of Supervisors a certified copy of the Resolution of the Board setting the tax levy in order for the Clerk to complete the Municipal Supplemental Roll. A certificate copy of the tax levy should also be sent to the Tax Commission before reimbursement can be made to a municipality.
Only the county officials have the authority to allow or disallow homestead exemptions. If the Municipal Clerk has any information concerning the eligibility of an applicant, it is his duty to relay that information to the county officials or to the Tax Commission.
When an applicant that is listed on the Municipal Supplemental Roll has his exemption disallowed by the Tax Commission, a notice of adjustment or charge is sent to the municipality. Only the county may accept or object to the charge.
35 Miss. Code. R. § 6-03-09-109