Bill Text: MS SB2798 | 2013 | Regular Session | Introduced
Bill Title: County assessors and tax collectors; increase salaries of.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-02-05 - Died In Committee [SB2798 Detail]
Download: Mississippi-2013-SB2798-Introduced.html
MISSISSIPPI LEGISLATURE
2013 Regular Session
To: County Affairs; Accountability, Efficiency, Transparency
By: Senator(s) Fillingane
Senate Bill 2798
AN ACT TO AMEND SECTION 25-3-3, MISSISSIPPI CODE OF 1972, TO INCREASE THE SALARIES OF THE COUNTY ASSESSORS AND TAX COLLECTORS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. 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 * * * One
Billion Five Hundred Million Dollars ($1,500,000,000.00) or more, a salary
of * * * Seventy-three Thousand Six Hundred
Dollars ($73,600.00);
(b) For counties
having a total assessed valuation of at least * * * Seven
Hundred Fifty Million Dollars ($750,000,000.00) but less than * * *
One
Billion Five Hundred Million Dollars ($1,500,000,000.00), a salary of * * *
Seventy Thousand Seven Hundred Twenty-five Dollars
($70,725.00);
(c) For counties
having a total assessed valuation of at least * * * Four
Hundred Fifty Million Dollars ($450,000,000.00) but less than * * *
Seven
Hundred Fifty Million Dollars ($750,000,000.00), a salary of * * * Sixty-seven Thousand Six Hundred Fifty Dollars
($67,650.00);
(d) For counties
having a total assessed valuation of at least Two Hundred Fifty Million Dollars
($250,000,000.00) but less than * * * Four
Hundred Fifty Million Dollars ($450,000,000.00), a salary of * * * Sixty-four
Thousand Three Hundred Fifty Dollars ($64,350.00);
(e) For counties
having a total assessed valuation of at least * * * One
Hundred Seventy-five Million Dollars ($175,000,000.00) but less than Two
Hundred Fifty Million Dollars ($250,000,000.00), a salary of * * * Sixty-one
Thousand Six Hundred Dollars ($61,600.00);
(f) For counties
having a total assessed valuation of at least * * *
One Hundred Twenty-five Million Dollars ($125,000,000.00) but less than * * *
One Hundred Seventy-five Million Dollars ($175,000,000.00), a salary of * * *
Fifty-nine Thousand Four Hundred Dollars ($59,400.00);
(g) For counties
having a total assessed valuation of at least * * * Seventy-five
Million Dollars ($75,000,000.00) but less than * * *
One Hundred Twenty-five Million Dollars ($125,000,000.00), a salary of * * *
Fifty-seven Thousand Seven Hundred Fifty Dollars
($57,750.00);
(h) For counties
having a total assessed valuation of less than * * * Seventy-five
Million Dollars ($75,000,000.00), a salary of Fifty-three Thousand
Three Hundred Fifty Dollars ($53,350.00).
(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) (a) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as Collector of Revenue I (CR 1), he shall receive an additional Two Thousand Dollars ($2,000.00).
(b) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as Collector of Revenue II (CR 2), he shall receive an additional Two Thousand Dollars ($2,000.00).
(c) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as Mississippi Collector of Revenue (MCR), he shall receive an additional Two Thousand Five Hundred Dollars ($2,500.00).
( * * *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 2. The Attorney General of the State of Mississippi shall submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.
SECTION 3. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended, or October 1, 2013, whichever occurs later.
