Bill Text: MS HB1360 | 2014 | Regular Session | Engrossed
Bill Title: County tax collectors and deputies; provide additional compensation for those holding certificates of educational recognition.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Failed) 2014-03-04 - Died In Committee [HB1360 Detail]
Download: Mississippi-2014-HB1360-Engrossed.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Fees and Salaries of Public Officers; County Affairs
By: Representatives Carpenter, Boyd
House Bill 1360
(As Passed the House)
AN ACT TO AMEND SECTION 27-1-51, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT COUNTY TAX COLLECTORS AND DEPUTY TAX COLLECTORS WHO HOLD VALID CERTIFICATES OF EDUCATIONAL RECOGNITION FROM THE EDUCATION AND CERTIFICATION BOARD BY ATTAINING CERTIFICATION AS A COLLECTOR OF REVENUE I, COLLECTOR OF REVENUE II OR MISSISSIPPI COLLECTOR OF REVENUE SHALL RECEIVE ADDITION ANNUAL COMPENSATION; TO AMEND SECTION 25-3-3, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISION; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-1-51, Mississippi Code of 1972, is amended as follows:
27-1-51. (1) (a) The Office of the State Auditor shall establish and implement a Mississippi Tax Collectors Education and Certification Program under which county tax collectors and assessor-tax collectors and their deputies may attain certification as a tax collector or assessor-tax collector of state, county or municipal revenue. The Education and Certification Board, created under Section 27-1-53, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall administer and conduct the education and training programs and examinations as may be appropriate for those persons to attain the certification, as directed by the Office of the State Auditor through its rules and regulations for the efficient administration of the programs and examinations authorized under Sections 27-1-51 through 27-1-69. There shall be three (3) levels of certification: Collector of Revenue I (CR 1), Collector of Revenue II (CR 2), and the Mississippi Collector of Revenue (MCR).
(b) Counties having not more than fifteen thousand (15,000) parcels of real property shall have a minimum of two (2) Collectors of Revenue I (CR 1), and counties having more than fifteen thousand (15,000) parcels of real property shall have a minimum of three (3) Collectors of Revenue I (CR 1).
(2) (a) In any year in which a county tax collector or assessor-tax collector takes office for the first time, the Office of the State Auditor shall require training sessions to be conducted in accordance with rules and regulations adopted by the office for these new officials. These sessions shall be held at sufficiently convenient locations throughout the state and at times that are sufficient to provide each county tax collector and assessor-tax collector with an opportunity to attend the training.
(b) To ensure that all newly elected or appointed tax collectors and assessor-tax collectors have an opportunity to attend the training sessions required by this section, the Office of the State Auditor shall require the training sessions to be conducted in each congressional district within the state.
(3) When any tax collector, assessor-tax collector, or the deputy thereof, travels outside of his county to attend a certified collection school approved by the Office of the State Auditor, that person shall receive a reimbursement of expenses for the travel at the same rate for mileage, food and lodging as allowed under Section 25-3-41. However, mileage shall not be authorized when the travel occurs by use of a motor vehicle owned by the county. All expenses reimbursed for attending a certified collection school shall be charged against the approved budget of the county tax collector or assessor-tax collector.
(4) The Office of the State Auditor shall have plenary authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of Sections 27-1-51 through 27-1-69.
(5) The county tax collector or assessor-tax collector shall select a candidate from among his deputies to attend the certification program described in Sections 27-1-51 through 27-1-69.
(6) (a) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as provided for under Section 27-1-67 by attaining certification as a Collector of Revenue I (CR 1), he or she shall receive an additional Two Thousand Dollars ($2,000.00) per year.
(b) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as provided for under Section 27-1-67 by attaining certification as a Collector of Revenue II (CR 2), he or she shall receive an additional Two Thousand Dollars ($2,000.00) per year.
(c) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as provided for under Section 27-1-67 by attaining certification as a Mississippi Collector of Revenue (MCR), he or she shall receive an additional Two Thousand Five Hundred Dollars ($2,500.00) per year.
(d) Payment of the additional compensation provided for in this subsection (6) will begin at the beginning of the next fiscal year after the tax collector or deputy tax collector receives the certification.
SECTION 2. Section 25-3-3, Mississippi Code of 1972, is amended as follows:
25-3-3. (1) The term
"total assessed valuation" as used in this section only refers to the
ad valorem assessment for the county and, in addition, in counties where oil or
gas is produced, the actual value of oil at the point of production, as
certified to the counties by the * * * Department of Revenue
under the provisions of Sections 27-25-501 through 27-25-525, and the actual
value of gas as certified by the * * * Department of Revenue
under the provisions of Sections 27-25-701 through 27-25-723.
(2) The salary of assessors and collectors of the various counties is fixed as full compensation for their services as county assessors or tax collectors, or both if the office of assessor has been combined with the office of tax collector. The annual salary of each assessor or tax collector, or both if the offices have been combined, shall be based upon the total assessed valuation of his respective county for the preceding taxable year in the following categories and for the following amounts:
(a) For counties having a total assessed valuation of Two Billion Dollars ($2,000,000,000.00) or more, a salary of Sixty-four Thousand Dollars ($64,000.00);
(b) For counties having a total assessed valuation of at least One Billion Dollars ($1,000,000,000.00) but less than Two Billion Dollars ($2,000,000,000.00), a salary of Sixty-one Thousand Five Hundred Dollars ($61,500.00);
(c) For counties having a total assessed valuation of at least Five Hundred Million Dollars ($500,000,000.00) but less than One Billion Dollars ($1,000,000,000.00), a salary of Fifty-eight Thousand Five Hundred Dollars ($58,500.00);
(d) For counties having a total assessed valuation of at least Two Hundred Fifty Million Dollars ($250,000,000.00) but less than Five Hundred Million Dollars ($500,000,000.00), a salary of Fifty-six Thousand Dollars ($56,000.00);
(e) For counties having a total assessed valuation of at least One Hundred Fifty Million Dollars ($150,000,000.00) but less than Two Hundred Fifty Million Dollars ($250,000,000.00), a salary of Fifty-four Thousand Dollars ($54,000.00);
(f) For counties having a total assessed valuation of at least Seventy-five Million Dollars ($75,000,000.00) but less than One Hundred Fifty Million Dollars ($150,000,000.00), a salary of Fifty-two Thousand Five Hundred Dollars ($52,500.00);
(g) For counties having a total assessed valuation of at least Thirty-five Million Dollars ($35,000,000.00) but less than Seventy-five Million Dollars ($75,000,000.00), a salary of Forty-eight Thousand Five Hundred Dollars ($48,500.00);
(h) For counties having a total assessed valuation of less than Thirty-five Million Dollars ($35,000,000.00), a salary of Forty-one Thousand Five Hundred Dollars ($41,500.00).
(3) In addition to all other compensation paid pursuant to this section, the board of supervisors shall pay to a person serving as both the tax assessor and tax collector in their county an additional Five Thousand Dollars ($5,000.00) per year.
(4) The annual salary established for assessors and tax collectors shall not be reduced as a result of a reduction in total assessed valuation. The salaries shall be increased as a result of an increase in total assessed valuation.
(5) In addition to all other compensation paid to assessors and tax collectors in counties having two (2) judicial districts, the board of supervisors shall pay such assessors and tax collectors an additional Three Thousand Five Hundred Dollars ($3,500.00) per year. In addition to all other compensation paid to assessors or tax collectors, in counties maintaining two (2) full-time offices, the board of supervisors shall pay the assessor or tax collector an additional Three Thousand Five Hundred Dollars ($3,500.00) per year.
(6) In addition to all other compensation paid to assessors and tax collectors, the board of supervisors of a county shall allow for such assessor or tax collector, or both, to be paid additional compensation when there is a contract between the county and one or more municipalities providing that the assessor or tax collector, or both, shall assess or collect taxes, or both, for the municipality or municipalities; and such assessor or tax collector, or both, shall be authorized to receive such additional compensation from the county and/or the municipality or municipalities in any amount allowed by the county and/or the municipality or municipalities for performing those services.
(7) When any tax assessor holds a valid certificate of educational recognition from the International Association of Assessing Officers or is a licensed appraiser under Section 73-34-1 et seq., he shall receive an additional One Thousand Five Hundred Dollars ($1,500.00) annually beginning the next fiscal year after completion. When any tax assessor is a licensed state certified Residential Appraiser (RA) or licensed state certified Timberland Appraiser (TA) under Section 73-34-1 et seq., or when any tax assessor holds a valid designation from the International Association of Assessing Officers as a Cadastral Mapping Specialist (CMS) or Personal Property Specialist (PPS) or Residential Evaluation Specialist (RES), he shall receive an additional Six Thousand Five Hundred Dollars ($6,500.00) annually beginning the next fiscal year after completion. When any tax assessor holds the valid designation of Certified Assessment Evaluator (CAE) from the International Association of Assessing Officers or is a state certified General Real Estate Appraiser (GA) under Section 73-34-1 et seq., he shall receive an additional Eight Thousand Five Hundred Dollars ($8,500.00) annually beginning the next fiscal year after completion.
(8) In addition to all other compensation paid to tax collectors and deputy tax collectors, the board of supervisors shall pay the additional annual compensation provided for in Section 27-1-51(6) to any tax collector or deputy tax collector who holds a valid certificate of educational recognition from the Education and Certification Board as provided for under Section 27-1-67 by attaining certification as a Collector of Revenue I (CR 1), Collector of Revenue II (CR 2) or Mississippi Collector of Revenue (MCR).
( * * *9) The salaries provided for in this
section shall be the total funds paid to the county assessors and tax
collectors and shall be full compensation for their services, with any fees
being paid to the county general fund.
( * * *10) The salaries provided for in this
section shall be payable monthly on the first day of each calendar month by
chancery clerk's warrant drawn on the general fund of the county; however, the
board of supervisors, by resolution duly adopted and entered on its minutes,
may provide that such salaries shall be paid semimonthly on the first and
fifteenth day of each month. If a pay date falls on a weekend or legal
holiday, salary payments shall be made on the workday immediately preceding the
weekend or legal holiday.
SECTION 3. This act shall take effect and be in force from and after July 1, 2014.
