2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 35 - AD VALOREM TAXES--ASSESSMENT
Article 1 - GENERAL PROVISIONS
§ 27-35-111 - Supervisors to file recapitulation with tax commission
Within ten (10) days after the adjournment of the term at which objections of taxpayers to the roll are heard generally in each year, the board of supervisors shall transmit directly to the state tax commission two (2) copies of the recapitulation of their assessment, as equalized on forms to be prescribed by the state tax commission. Should the board of supervisors fail to send in the recapitulation herein provided for, they shall be liable on their bond for such failure and a suit may be brought by the state tax commission.
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