Title 35, Part VI, Subpart 02, Chapter 06 of the Mississippi Administrative Code is promulgated to establish performance standards and acceptable parameters for evaluation of the accuracy of property tax assessments and to insure equalization of property values by class throughout the State of Mississippi. The standards of performance included in this chapter will be used by the State Tax Commission in determining the acceptability of the real and personal rolls of each county.
35 Miss. Code. R. 6-02-06-300