Property Assessors Offices - Mississippi Laws and Regulations

Learn about the laws and regulations governing property assessors offices in Mississippi
By Emmet McMahan Mississippi property assessors offices laws and regulations control the methods that property assessors use to estimate the value of real property. Mississippi property appraisers usually perform assessments against a given standard, such as fair market value, distressed sale value or foreclosure value. The Uniform Standards of Professional Appraisal Practice (USPAP) provides quality control standards for the appraisal of real property in the United States. The USPAP does not actually define standards of value for property assessments, but does provide guidance on how they should be defined.

There are many different sources of information on the laws regarding property assessors in Mississippi. These sources include the three following categories:

1. The Mississippi state government. These sources provide the state laws and other official information on Mississippi property assessments.
2. County and municipal governments in Mississippi. These sources provide the rules and procedures for a specific property assessors office in Mississippi.
3. Law firms in Mississippi that specialize in property law. Many of these firms provide general information on the property tax laws in Mississippi.
   

Examine the laws that control assessors of property values in Mississippi

The state government of Mississippi will have specific laws for property tax assessors. Private organizations also provide summaries and general information on property tax assessor laws in Mississippi.
Try:  Article 4, Section 112 of the Mississippi Code from LawNetCom provides information about the assessment of property taxes in Mississippi. The Mississippi State Tax Commission has a link to Title 35, Part 6 of the Mississippi Administrative Code, which covers property tax regulations.

Study the procedures for obtaining Mississippi property values in a particular jurisdiction

Local governments have specific procedures for property assessments and also may offer a Mississippi property tax search. A complete list of Mississippi property tax records may also be available.
Try:  The Hinds County Board of Supervisors provides an overview of the tax assessor's duties as required by state statutes. Jackson County offers a summary of the legal requirements for setting tax rates in that county.

Review Mississippi property assessors laws from law firms in Mississippi

Mississippi lawyers who specialize in property law frequently offer summaries on the property taxes that are assessed in Mississippi. They also may write articles on specific issues regarding property taxes in Mississippi.
Try:  The Brunini Firm practices tax law in Mississippi and also offers additional information on property taxes, such as the final report of Governor Barbour's Mississippi Tax Study Commission. Kalom Law Firm compares the differences in property taxes between owning and renting a home under Mississippi property laws.

• The laws on Mississippi property assessment are generally guided by the Financial Institutions Reform and Recovery and Enforcement Act (FIRREA) of 1989. This federal legislation requires all states to have a system to certify and license real estate appraisers. Prior to the passage of the FIRREA, there were no national standards for ensuring the quality of real estate appraisers in the United States.