35 Miss. Code. R. 6-03-07-101 - COUNTY SUPPLEMENTAL ROLL

COUNTY SUPPLEMENTAL ROLL

The county supplemental roll is required to be submitted to the Department of Revenue office before reimbursement may be made to a county.

1. The supplemental roll is to be made from the approved applications and not from the land roll. The Department of Revenue provides the specifications that are to be used to prepare the supplemental roll. The supplemental roll shall be forwarded to the Department of Revenue, the Tax Collector, and one copy attached to the land roll. If your county has two judicial districts, a fourth copy will be made for the second district. This roll must be certified by the Clerk of the Board of Supervisors in order for it to be considered complete and official.

2. The supplemental roll shall be made as soon as possible after the land roll is made and approved by the Board of Supervisors and the Department of Revenue. All applications should have been allowed or disallowed by the Board of Supervisors. Before reimbursement can be made, the supplemental roll, the Certificate of Tax Loss, and all applications must be submitted to the Department of Revenue. In order to receive the reimbursement on time, the supplemental roll must be received by the Department of Revenue no later than December 31 of the current year. Any certificates requesting reimbursement, which are received later than June 1 of the following year, shall not be considered.

3. The information in the supplemental roll is the basis from which homestead exemptions are granted. When completing the supplemental roll, all information must be identical to the information listed on the application. Additional instructions and requirements can be found in the attached Part VI, Appendix 1, titled County Supplemental Roll. The Department of Revenue requires all data fields identified in Part VI, Appendix 1 to be completely and accurately provided. All data will be verified prior to acceptance by the Department of Revenue.

4. While an applicant's Social Security Number (SSN), Individual Tax Identification Number (ITIN), or Exempt Status must be submitted on the County Supplemental Roll data provided to the Department, these numbers, as well as, the ID Type data and any birth date data must be redacted from all documents of public record retained by the counties.

Notes

35 Miss. Code. R. 6-03-07-101