Miss. Code Ann. » Miss. Code Ann. / Title 27 / Chapter 35
Mississippi Code

Miss. Code Ann. § 27-35-87 (2024)

What to be done at meetings

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At the meeting for the equalization of assessments, the board of supervisors shall carefully examine the roll or rolls, and shall then and there cause to be assessed any person or thing that may be found to be omitted, and anything found to be undervalued may be correctly valued. In the year in which the land assessment is made, the board shall carefully examine the land roll and see that it embraces all the land in the county, and correctly represents it as being the property of individuals or the state or United States, according to the fact, and taxable or not taxable according to law, and that all is correctly described so as to be identified with certainty, and that there are no double assessments. All land improperly omitted from the roll shall be added thereto by the board or under its direction, and land incorrectly or insufficiently described shall be properly described, and land which is not classed correctly or undervalued shall be properly classified and valued. The board shall cause all corrections to be made in the rolls, which, being done, the board shall enter an order approving the assessments, with or without corrections, as the case may be, subject to the right of parties in interest to be heard on objections as hereafter provided.

Codes, 1880, § 505; 1892, § 3793; 1906, § 4305; Hemingway's 1917, § 6939; 1930, § 3164; 1942, § 9788.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2010–2023 · leading case: 3545 Mitchell Road, LLC v. Bd. of Supervisors, 62 So. 3d 387 (Miss. Ct. App. 2010).
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3545 Mitchell Road, LLC v. Bd. of Supervisors, 62 So. 3d 387 (Miss. Ct. App. 2010). · cites it 2× “Miss.Code Ann. § 27-35-87 (Rev.2006). Had the Board been aware of the Assessor's oversight, the Board would have been authorized to order the Appellants to produce "books .”
Mississippi Hub, LLC v. Charles Baldwin, in the Off. Capacity of Tax Assessor of Simpson Cnty., Mississippi & Simpson Cnty., Mississippi, 358 So. 3d 305 (Miss. 2023). “” Miss Code Ann. § 27-35-87 (Rev. 2017). Taxpayers must object to their assessments at the August meeting—but at that same meeting, the board of supervisors is to equalize assessments again.”
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