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.
Miss. Code Ann. § 27-35-107
Effect of certain omissions of assessors upon validity of assessment
Codes, 1880, § 500; 1892, § 3783; 1906, § 4293; Hemingway’s 1917, § 6926; 1930, § 3173; 1942, § 9797.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.