35 Miss. Code. R. 6-03-09-104
Section 27-33-41 The Tax Commission has duties to perform in connection with homestead exemption.
The Tax Commission shall adopt rules to aid administration of the homestead exemption law.
The Tax Commission is to furnish and prescribe all forms needed in the administration of homestead exemption law.
The law requires the Tax Commission to examine all documents concerning homestead exemption. This duty must be performed in order to determine the eligibility of any property or any person claiming homestead exemption. It is also the duty of the Tax Commission to examine all tax loss claims made by any taxing unit. This duty must be performed to determine that claims are made within the requirements of the law.
The Tax Commission shall correct or have corrected any error found during the examination of a document. Notice to the taxing unit of the correction needed shall be given in writing.
The Tax Commission shall reject for reimbursement of tax loss any exemption allowed by the Board of Supervisors which does not conform to the statute or for which an application is not in the Tax Commission office. Notice of such adjustment shall be made to the Board of Supervisors as a charge in writing. The Board of Supervisors shall have the opportunity to object to any charge made by the Tax Commission; however, the final decision is made by the Tax Commission.
The Tax Commission shall reimburse the taxing unit for each approved applicant. This reimbursement shall be made in two installments, one in March and one in September, provided all requirements are met by the taxing unit. The Tax Commission shall certify to the State Auditor the amount of reimbursement for each taxing unit.
35 Miss. Code. R. 6-03-09-104