There is a newer version of the Mississippi Code
2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 35 - AD VALOREM TAXES--ASSESSMENT
Article 1 - GENERAL PROVISIONS
§ 27-35-107 - Effect of certain omissions of assessors upon validity of assessment
MS Code § 27-35-107 (2015) What's This?
The failure of the assessor to certify and swear to his assessment roll, or to return it on the day named for its return, shall not affect the validity of the assessment if approved by the board of supervisors.
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