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Miss. Code Ann. § 27-51-45

Commissioner of Revenue may postpone time for preparing assessment schedule

Known as the The Motor Vehicle Ad Valorem Tax Law

The act spans §§ 27–27 (33 sections).

Codes, 1942, § 10007-24; Laws, 1958, ch. 588, § 24; Laws, 1960, ch. 413, § 9; Laws, 2009, ch. 492, § 84, eff from and after July 1, 2010.

For any year, the Commissioner of Revenue is hereby authorized, in his discretion, to postpone for not more than thirty (30) days the time for preparation of the assessment schedule herein referred to, the time for forwarding the schedule to the presidents of the various boards of supervisors and mayors or other presiding officers of the various municipalities, the time for the consideration of the schedule and the subsequent time for adoption and publication by these respective boards, and the time for filing objection to the schedule by any affected motor vehicle owner. In cases where any municipality elects to prepare its own independent schedule, such postponement shall also apply to its acts and duties.

Notice of such postponement shall be made by the Commissioner of Revenue of the Department of Revenue and a certified copy shall be furnished the presiding officers of the various counties and municipalities and such postponement shall be binding on all counties and municipalities.

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.