AN ACT TO AMEND SECTION 27-35-143, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A TAX ASSESSOR HAS KNOWLEDGE OF CERTAIN CIRCUMSTANCES OR OCCURRENCES THAT MAY AFFECT AN ASSESSMENT OF PROPERTY FOR AD VALOREM TAX PURPOSES, THE TAX ASSESSOR SHALL MAKE AN APPLICATION ON BEHALF OF THE INTERESTED PARTY WITH THE BOARD OF SUPERVISORS TO CHANGE, CANCEL OR DECREASE THE ASSESSMENT; TO BRING FORWARD SECTIONS 27-35-135, 27-35-145, 27-35-149 AND 27-37-27, MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE CHANGE OF ASSESSMENTS OF PROPERTY FOR AD VALOREM TAX PURPOSES, FOR THE PURPOSE OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

Statutes affected:
As Introduced: 27-35-143, 27-35-135, 27-35-145, 27-35-149, 27-37-27