AGO 000010924.

• Case Date: December 21, 1995
• Court: Mississippi

Mississippi Attorney General Opinions 1995. AGO 000010924. December 21, 1995DOCN 000010924 DOCK 1995-0829 AUTH David Scott DATE 19951221 RQNM Glynn Pepper SUBJ Taxes - Ad Valorem SBCD 236 TEXT L. Glynn PepperTax Collector, Hinds CountyP. O. Box 1727Jackson, Mississippi 39215-1727Dear Mr. Pepper: Attorney General Mike Moore has received your letter of request and has assigned it to me for research and reply. Per your letter and our telephone conversation, you have some concerns about Sections 27-41-101 et seq. of the Mississippi Code of 1972. In response to your concerns, Sections 27-41-101 through 27-41-109 were enacted by the Legislature during the 1995 regular session and became effective on October 1, 1995. These code sections deal with ad valorem taxes upon personal property and the tax collectors' role in collecting these taxes. Your specific questions involved whether or not the tax collector's actions as specified in the statutes were mandatory or discretionary. Section 27-41-101 states in part: (1) Upon default of the payment of ad valorem taxes upon personal property upon the due dates prescribed in this chapter, the tax collector shall give written notice to the tax payer demanding the payment of the ad valorem taxes on personal property then remaining in default within twenty (20) days from the date of delivery of the notice. The notice shall be sent by certified or registered mail to the taxpayer, or delivered by an employee of the tax collector either to the taxpayer or someone of suitable age and discretion at the taxpayer's place of business or residence. (2) If any person liable for the payment of ad valorem taxes on personal property fails or refuses to pay the taxes after receiving the notice and demand as provided in subsection (1) of this section, the tax collector may file a notice of a tax lien for such ad valorem taxes with the circuit clerk of the county in which the taxpayer...