JASPER COUNTY TAX ASSESSOR COLLECTOR
It is the mission of the Jasper County Tax Assessor’s Office to fairly and equitably discover, list, and value all real and business personal property for the purpose of creating the annual ad valorem tax roll in accordance with applicable Mississippi Statutes.
Unlike many states where the Assessor and Taxing Authorities work together, Mississippi’s Constitution provides a clear separation between the appraisal of property and the Authorities responsible for setting a Millage Rate to raise revenue. It is the mission of the Jasper County Tax Collector’s Office to collect assessed taxes and fees and to turn over all funds collected with comprehensive reports to the Board of Supervisors and to the Mississippi Department of Revenue.
The Tax Assessor/Collector’s office works under the rules and guidelines of the Mississippi Department of Revenue. The Assessor/Collector serves the combined offices located in both Paulding and Bay Springs, and is elected every four years by the citizens of Jasper County.
Please feel free to contact the Tax Assessor’s office if we can help in any way.
Tax Assessor and Collector
The Tax Assessor follows an annual calendar of events established by Mississippi Law. The following are key dates in the annual process of preparing the Property Value Roll:
- January 1 - Assessments are based on the status of the property on this date each year. This is also the effective date for establishing the validity of exemptions.
- April 1 - This is the deadline for filing Homestead Exemption.
- April 1 - This is the deadline for filing Business Personal Property returns with the Tax Assessor's Office.
- First Monday of July - The date when the tax rolls are certified by the assessor to the Board of Supervisors. Any objections to the values on the rolls are made at this time.
- First Monday of August – The Board of Supervisors certify tax rolls and recaps.
- Last Monday of August – Land Sale on all delinquent parcels that taxes are owed.
- September 15 – All county budgets are finalized and the tax levy is set by the Board of Supervisors. On or about
- December 1 - the mailing date when the Tax Collector mails tax bills to property owners.
The county assessor must:
- by personal inspection and examination, gather and record any and all available data and information bearing upon the location, number, amount, kind, and value of any and all property and persons which he is required by law to assess.
- The assessor must keep a list of all persons subject to assessment in his county. He must note all removals from the
county or from one precinct to another within the county and add the names of all persons subject to assessment moving into his county.
- This information is filed and systematically indexed and remains a permanent part of the record of the assessor's office so that the recordscan be used by the board of supervisors and other officials of the county and state performingduties dealing with the assessment of property and the collection of taxes.
- These records may be generated, filed, stored, retained, copied, or reproduced by microfilm, microfiche, data processing, computers, magnetic tape, optical discs or any other electronic process which correctly and legibly stores and reproduces or which forms a medium for storing, copying or reproducing documents, files, and records in addition to, or in lieu of, the paper documents, files, and records.
- Another duty of the assessor is to inquire into the purchase price paid for any property, real orpersonal, and to ascertain and acquaint himself with any sales or transfers of property of similardescription or value made or effected in the vicinity, within the year or years next preceding the listing for assessment then being made. The price paid for property should be considered by the assessor in determining the value of property listed for assessment.
- The county tax assessor has the right, power, and authority to require an inspection of a property owner’s books and accounts, papers, memoranda, and records, and from this inspection make an estimate of the value of property.
- The assessor may also question the owner, agent, or
employees of the owner about the actual cash value of any property subject to assessment. The assessor has the right and power to inquire into and ascertain the insured value of any and all property, or into the value at which the property has been insured previously. This includes the amount of fire insurance carried on all stocks of merchandise or goods kept for use or sale, machinery, fixtures, and other property.
- If the assessor believes or has reason to believe that the
list of taxable property furnished by any person is incomplete or incorrect, or if any property has been undervalued, they shall assess the same and add it to the assessment roll at its true value.
- In addition to these duties, the county tax assessor is also responsible for the enumeration of certain people. Specifically, the assessor of each county is to make an annual enumeration of all the ex-confederate soldiers and widows of deceased confederate soldiers residing in his county,on forms furnished by the state auditor. The enumeration should be made within the time authorized by law for making the assessment of property.
- In counties that have not separated the offices of assessor and collector, the assessor collects all taxes, including, but not limited to, ad valorem and privilege taxes, charges, and fees of everykind and by the twentieth day of the month following collection, pay same to the collecting political subdivision without retaining any portion for his services.
The assessor and tax collector is required to submit a budget of his office’s estimated expenses for the next fiscal year at the July meeting of the board of supervisors. This budget should
include amounts for the compensation of deputies and other employees of the assessor and tax collector’s office, travel and transportation expenses, theft insurance premiums, equipment and
office supplies, and for other expenses that may be incurred in the performance of the duties of the office of assessor and tax collector. In addition, the budget should include amounts for the
payment of premiums on the bonds and insurance for the assessors and deputies that are considered by the board of supervisors necessary to protect the interests of the county.342
At the first meeting of every quarter, the board of supervisors appropriates a lump sum to the assessor and tax collector for the expenses of his office during the current quarter. This
appropriation should be one-fourth (¼) of the amount approved in the annual budget unless the assessor and tax collector requests a different amount. Except in the case of emergency, the
appropriation for the quarter beginning October 1st of the last year of the assessor and tax
collector’s term can not exceed one-fourth (¼) of the annual budget.343
The assessor and tax collector must file a report of all expenses for his office during the
preceding month with the board of supervisors for approval at its regular monthly meeting. The
budget for the assessor and tax collector’s office may be revised at any regular meeting by the
board of supervisors. The board may make supplemental appropriations to the assessor and tax
In counties where the offices of tax assessor and collector have been separated, the individual
offices should follow the budget guidelines prescribed in the code for in the combined operation
of the assessor and tax collector’s office.345
Before entering office, the tax assessor and/or collector is required to take the oath of office and
give bond payable in a penalty equal to five percent (5%) of the sum of all state and county taxes
shown by the assessment rolls for the year immediately preceding the commencement of the
term of office. However, the bond shall not exceed one hundred thousand dollars ($100,000.00).
Judicial District 1 & Judicial District 2
JASPER COUNTY TAX
| JASPER COUNTY
P O Box 8
Paulding, MS 39348
P O Box 372
Bay Springs, MS 39422
The offices of tax assessor and tax collector are established in Article 5, § 135 of the Mississippi Constitution. Both offices are elected for four year terms by the county at large.332 In counties
with a total assessed valuation of sixty-five million dollars ($65,000,000) or above, the board of supervisors may separate the office of tax collector from the office of assessor by resolution
spread upon the minutes of the board, provided that the separation comes into effect with the succeeding term of office and does not affect any duly elected official during the performance of
his term. Any such resolution to separate the offices must be adopted on or before February 1st of any year in which general county and statewide elections are held.
After the offices have been separated, they must remain separate until consolidated by a similar resolution of the board of supervisors for the succeeding term; the resolution to consolidate the offices will become effective only after the affirmative vote of a majority of the qualified voters of the county participating in an election to be held in conformity, in all respects, with the applicable statutes governing special elections.
A Privilege License is a license allowing a person to do business in the County for a profit.
Businesses outside the incorporated areas of the county are required to obtain a Privilege License through Jasper County Tax Collector's Office. Businesses within the incorporated areas need to contact that town.
Mobile Home Registration
Mobile Home Registration is required by ALL mobile home owners, including homes inside the incorporated areas of the County. Power companies will verify mobile home registration with the County Tax Collector's office prior to turning the power on for the home
Tax Assessor/Collector & Employees
Mae Ellis, Office Manager, Paulding , Debbie Adams, Deputy, Paulding , Nila Cromwell, Deputy, Bay Springs , Melanie Sullivan, Office
Manager, Bay Springs , Christie Ulmer, Deputy, Bay Springs , Angelia McCain, Deputy, Bay Springs , Tim McRee, Tax Assessor/Collector