Mississippi Code

Miss. Code Ann. § 21-33-53 (2026)

Duties of tax collector

✓ current as of July 2026

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The tax collector shall collect municipal taxes during the time and in the same manner and under the same penalties as the state and county taxes are collected. He shall, where not otherwise provided, in all particulars be governed by the general revenue laws of the state, so far as applicable, in making such collections. He shall make the reports thereby required to the governing authorities. He shall receive only such commissions or compensations as may be allowed by ordinance. In no case shall he retain any commissions or compensations from his collections, but the full amount of such collections shall be paid to the municipal treasurer or depository, and his commissions or compensations shall thereafter be paid by allowance thereof by the governing authorities of the municipality, and the issuance of warrants, as in other cases.

Codes, 1892, §§ 2998, 3021; 1906, §§ 3395, 3424; Hemingway's 1917, §§ 5923, 5983; 1930, §§ 2532, 2584; 1942, §§ 3374-101, 3742-31; Laws, 1950, ch. 492, § 31, eff. 7/1/1950.

Notes of Decisions

Cited in 1 case, 2014–2014 · leading case: Booneville Collision Repair, Inc. v. City of Booneville, Mississippi, 152 So. 3d 265 (Miss. 2014).

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Booneville Collision Repair, Inc. v. City of Booneville, Mississippi, 152 So. 3d 265 (Miss. 2014). · cites it 2× “” Miss. Code Ann. § 21-33-53 (Rev. 2007). This Court has held that “statutes on the same subject, although in apparent conflict, should if possible be construed in harmony with each other to give effect to each.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.