Counties [Archive] - Mississippi Office of the State Auditor

Law Allowing Constables to Serve as Baliffs
Sheriff's Responsiblity for Providing Security
Filing Fees for Chancery Clerk
May Sheriff Sell Guns
Who May Sheriff Sell Guns To
Crime Jurisdiction
Closing Roads Over the Objection of a Landowner
Does the Grant of Authority of Municipal Streets Extend to the County
May a Board of Supervisors Regulate Solicitations of Money from Meetings
Attorney Fees for a Contract Where the County is in Default
Indentification of School Bus Turnarounds
Forteiture of Funds Not Expended for the Bridge Replacement & Rehabitation Program
Is Section 19-19-8, Which Allows Constables to be Paid as Baliffs, Still Effective?
Has Section 41-61-79 Been Amended
Appointing Additional Trustees to the County Owned Hospital
Taking Possession of Mobile Home on Land Sold for Delinquent Taxes
Private and Public Meetings in County Facilities
Cutting Off Sewer Service Until a Customer Repairs Leakage
Sheriff's Authority to Issue Citations on Federal or State Highways
Sheriff's Authority to Conduct Road Blocks on State Highways
Avertising for Bids on Real Property Which Has Been Advertised With No Bids
Is a county still authorized to sell property to satisfy garbage fee liens?
Does the fact that a tax deed has not been issued prevent a purchase at a tax sale?
Accepting Pro Rata Contributions From Users
County Contributions for Out-of-State Travel to Local Community Theater
Authorizing a School Bus Turnaround Which May Also be Used as Parking
Constable Claims for Time as Bailiff from January 2009 Until Senate Bill 2022
Must a County Have a Written Policy for Allowing Meetings in Public Buildings?
Is a taxpayer entitled to a refund for overpayment of prior year property taxes?
May information be shared from the E911 Office with the Circuit Clerk’s Office?
Location for a school bus turnaround when used as a parking space and turnaround.
Can a county require a landowner to bring his garbage to a collection point?
County collection fee for garbage collection.
Amended SB 3050 - surety bonds for deputy county tax assessors/collectors.
Property owner's responsibility after a county removes concrete to repair a culvert.
Can a property owner fill in a drainage ditch that drains public right-of-way?
Mailbox removal on a county right-of-way due to road improvements.
Paying a tax collector during a period of suspension by the Governor.
May a constable hire an officer to serve papers and then turn himself in as server?
Filing copies of papers approving ad valorem tax exemptions with the State Auditor.
Filing report of redemptions of lands sold for taxes with the State Auditor.
Payment of filing fees by victims of stalking or sexual assault.
New law allowing boards of supervisors to establish indigent burial policies.
Conditions under which a sheriff may charge a storage fee for keeping a vehicle.
Constable fee when there is more than one defendant.
Does the sheriff have authority to transfer funds once a budget is approved?
May a full-time county clerk serve as part-time county youth court administrator?
May a company partly owned by an election commissioner sell gravel to the county?
Obstruction of a public road by a private citizen who sets up an irrigation system.
Must a county use any available county funds to repay a tax sale purchaser?
May a county enter into a contract with a water association for garbage fees?
Transferring surplus funds by a board of supervisors.
Contracting for garbage collection and disposal.
May a county supply gravel for a parking area owned by the United States of America through the Department of the Army National Guard?
Adoption of a drug and alcohol testing policy and provisions within the policy.
Who has the priority on serving a summons for a domestic violence protective order?
Can a board of supervisors correct an assessment after a tax sale, and return to the purchaser the amount paid in excess, without voiding the entire tax sale?
May a county supervisor contract with the county school board to oversee asphalt paving work at the county school?
Agreement of a third party to pay the criminal fine of another and consequences of nonpayment.
May county boards of supervisors and chancery clerks share employees? If so, how should the employee’s compensation be divided between the board and clerk?
Can a sheriff assign a deputy to perform law enforcement duties on the educational property of a private nonprofit school located in the county?
May a county employee be a member of a limited liability company which leases real property to an engineering firm which contracts with the county?
May county elected officials receive additional compensation in lieu of having health insurance premiums paid by the county?
May the drug court expend funds to provide a meal at the graduation-recognition ceremony for family members and other attendees of the graduation ceremony?
Is a county authorized by law to repair sinkholes created by the collapse of culverts on private property where only part of such culverts are on a public right of way?
May the tax collector file a tax lien on the secured lender of a mobile home for failure to pay delinquent personal property ad valorem taxes?
Allowing a tax collector to conduct a second or supplementary tax sale of certain properties which did not sell at the first tax sale and which were struck off to the state.
Must a county remove a gate from a county road whether or not there has been a complaint, even if all property owners inside the subdivision agree to keep the gate in place?
May a county, pursuant to the county “home rule” statute, enter a loan agreement with a county utility authority to assist in emergency repairs for the authority?
Collection of personal property taxes.
If a county tax collector has met requirements to secure and enroll a judgment concerning personal property ad valorem taxes, can the sheriff decline to execute the warrant?
Is the sheriff’s office required to provide security free of charge for in-county events sponsored by an out-of-state company?
Review of affidavit ballots by the resolution board.
Filing for a protective order when the incident occurred outside the State of Mississippi.
What assistance may a county provide to a community hospital owned by the county but under lease to a non-profit corporation?
May a county waive the garbage collection fees for a restitution center owned and operated by the Mississippi Department of Corrections?
Section 9-13-21 - Court Reporter’s Tax Fee.
May a county lease its county-owned community hospital to another county to be operated by its county-owned hospital?
May an individual county supervisor serve as a commissioner on the E911 board?
Special Notice Concerning Certification Classes
Acquiring accident and disability insurance for volunteer firefighters.
May a county board of supervisors use road funds to make repairs and improvements to the parking lot of a municipal city hall located in the county?
May a county lease its county-owned community hospital to another county without having to advertise for bids?
Do real property ad valorem taxes past due and payable run with the land and survive foreclosure?
Exactly what is conveyed in a tax deed? Does it entitle the holder to actually convey or claim the subject property, and what liens or other encumbrances survive the tax sale?
If a vehicle is found to be surplus property, may the county E-911 commission convey or assign the vehicle to the county to be placed in the county general use vehicle fleet?
May a county reduce the salaries of the court reporters by furloughing them for one day a month for the remainder of the fiscal year?
Is the leasehold interest of non-profit operators of a golf course, where the land is owned by a city, subject to ad valorem taxation?
According to the Uniform Rules of Procedure for Justice Court, should a case be set on the docket when there has been no officer’s return?
Who has the responsibility of assigning offices and space in the courthouse, and especially a courtroom for justice court judges?
Is a constable entitled to a fee if the defendant is never arrested and does not appear when the court has issued the warrant?
Replacement of a conventional heating and cooling system with a federally funded geothermal system on an existing construction contract.
What type of reprimand, if any, can a board of supervisors impose upon a tax collector based upon continuous lateness in submitting monthly ad valorem tax settlement reports?
Assessing a garbage fee as a special assessment pursuant to Section 19-5-22(5).
Is it legal for the tax collector to cut the solid waste department’s access to the system that allows the flagging of tags?
Where are the fees for petitions to expunge authorized by House Bill 1758 (2010 Regular Session) to be settled?
Does a board of supervisors have authority to adopt an ordinance prohibiting the sale within the boundaries of that county of the substance referred to as “imitation pot?"
When a county adopts the Official Road Map and Registry, does not include a road on the map but lists it on the county roads adopted in the minutes, is the road public?
Does a board of supervisors have the authority to enact and enforce an ordinance to require that mailboxes be placed at individual residences within a neighborhood?
Can a board of supervisors annually levy delinquent garbage fees as a special assessment on the ad valorem taxes of a 16th Section tenant?
Is the purchase of weather radios for members of the public a permissible use of E911 funds?
Is the chancery clerk allowed to unilaterally set aside a tax sale due to a defect in the sale procedure?
Is the landowner of a mobile home park considered the “owner” to whom garbage service is furnished, or is it more appropriately the owner of the mobile homes themselves?
Must a candidate for the office of constable run in the district in which he resides?
Is a community college required to pay a daily jail fee for housing individuals in the county jail who have been arrested by the community college police department?
Is it legal for the tax assessor/collector to charge for copies made on a county funded machine and not turn in the report for the funds obtained from the copier?
Payment and performance bonds for a general contractor.
Is the circuit clerk’s fee for renewal of judgment pursuant to Section 15-1-43 included in the $35.00 provided for in Section 25-7-13(1)(b)?
Does Section 19-5-93(l) authorize a board of supervisors to donate to a county branch of the Red Cross even though the statute technically authorizes donations to a chapter?
Installment payments by a board of supervisors for the purchase price for real property.
May a board of supervisors provide a small municipality the matching funds to a grant for the repair or replacement of the municipality’s water well equipment?
May an alternate location be designated as the courthouse for the purposes of conducting tax sales?
Is a chancery clerk obligated to record documents when they are not properly executed by all parties involved in the transaction?
Are counties authorized to pay matching contributions into the retirement system on fees earned by constables?
Pro rata shares of refunds due to taxpayers to a county board of supervisors.
May the bond or surety required for heavy load permits under Section 63-5-51 be secured in just one supervisor’s district?
Rental of a building owned by the county, currently being leased to the Red Cross, after the building is determined to be surplus property.
Violation of the nepotism statute.
Can a sheriff appoint an employee of the county tax collector’s office as a special deputy for the particular act of accepting the lost or stolen tag report?
Can a county make necessary repairs to a culvert and/or on private property to allow a landowner’s pond to refill, when the county’s prior repair caused the pond to empty?
Refusal to leave when requested by an invitee or guest.
Can a county board of supervisors furlough two of four existing county court administrators?
May a county that has a regional corrections facility contract with a third party to serve as Chief Corrections Officer, along with the duties and responsibilities?
Is the payment of a facility fee per autopsy charged by the State Medical Examiner and other pathology facilities a valid legal expense of the county for the coroner's office?
When a tax assessor modifies the classification of property, which results in a decrease in assessment, is the taxpayer entitled to a refund of prior years’ taxes?
Payment to a county election commissioner who failed to obtain a certificate of training by the deadline of April 30.
What fee, if any, may be charged by a justice court clerk when presented with a notice of renewal of judgment filed pursuant to Section 15-1-43?
Under Section 19-5-22(5), may a board of supervisors bill a landowner/tenant a monthly fee for solid waste, then, if landowner becomes more than 90 days late, add assessment?
May a warden, who is hired by a private management firm to operate a county facility, supervise county employees?
May a warden, who is hired by a private management firm to operate a county facility, hire and fire county employees?
May a county supervisor do business with a company when the company leases real property from the county?
Does the county have the authority to designate a road by a certain name “in perpetuity?”
May a refund be made for the years 2008 and 2009 taxes under Section 27-73-7 for the overpayment of the personal property taxes for those years?
May a county lawfully provide a uniform allowance to the employees of the county parks and grounds department and the county road departments to purchase their uniforms?
Does a board of supervisors have authority to hire or rehire personnel for a temporary holding facility over the objection of the youth court judge in charge of that facility?
May the board of supervisors override the decision of the circuit clerk with respect to use of voting machines when not in use for an election?
May a district attorney serve as a city prosecutor?
The county plans to abandon a section of roadway that it obtained by prescription. May the adjoining landowner be given preference in purchasing the roadway?
May resolution board members be compensated?
Is a board of supervisors required to pay the health insurance premium for a PERS retiree reemployed by the county?
Is the county responsible for paying invoices from a local ambulance service for transporting deceased from place of death to local morgue at direction of the county coroner?
May a county purchase road equipment using installment notes in the last year of the board of supervisors’ term of office?
May a board of supervisors enter a contract for road construction or maintenance that extends into the next board’s term of office?
If the board lets a contract for road construction with a term beyond 30 days from the termination of office of serving board, may the newly elected board ratify the contract?
May a county purchase road equipment using installment notes in the last year of the board of supervisors’ term of office?
May a board of supervisors enter a contract for road construction or maintenance that extends into the next board’s term of office?
If a board lets contract for road construction extending beyond 30 days from end of term of serving board members, may new board ratify contract without rebidding?
Does Section 65-7-91 limit counties from owning or leasing more than two acres for any particular county barn, or just limit single purchases?
Does the board of supervisors have the authority to approve or disapprove the annual budget submitted by the community hospital board of trustees?
Does the board of supervisors have the authority to forgive the interest and penalties on the property taxes of a taxpayer under certain circumstances?
What fees may a circuit clerk charge upon the filing of a petition for expungement pursuant to Sections 99-19-71, 9-23-23, 41-29-150 and 99-15-26?
Q If a purchase order is not prepared by the purchase clerk or a deputy purchase clerk, may a purchase requisition be sent from a county department directly to a vendor?
In connection with Section 19-11-27 prohibition against purchasing machinery in the last six months of a term, when is the board deemed to have bought machinery and equipment?
May the board of supervisors enforce the county building code against hunting and fishing camps?
Is there any legal authority for a county to make a donation to assist a volunteer fire department in the construction of a facility on property wholly owned by the fire dept?
Lumber manufactured in Mississippi, is stored in warehouse prior to transit out of state, does it qualify for exemption from ad valorem taxes under free port warehouse exempt?
Reminder:
Does a constable get paid for serving a summons if he takes it to the last known place of residency and person no longer lives at address? What if person is no longer alive?
Does any part of House Bill 506, 2010, take away the right of a person or entity exercising physical control over a location to disallow the carrying of a concealed weapon?
If the property owner as of January 1, 2010 was deceased, and not eligible for homestead exemption, may the board direct Tax Assessor to amend 2010 homestead exemption roll?
May the tax collector go back several years to change the assessment rolls, pursuant to a board order?
When do the terms of office begin for county elected officials?
Are there any spending limitations placed on boards of supervisors in the last three months of a term of office?
Are there any spending limitations placed on sheriffs in the last three months of a term of office?
Does the term “coroner” include a deputy county medical examiner (CME) or deputy county medical examiner investigator (CMEI)? If so, may deputy CME or CMEI carry a firearm?
May the board adopt policy requiring full-time employees reimburse county pro rata percentage of insurance premiums if employee fails to work minimum hours required?
May board withhold directly from employee’s paycheck reimbursement for pro rata percentage of premiums if board adopts policy requiring such reimbursement?
If board adopts policy requiring full-time employees reimburse county pro rata percentage of insurance premiums and fails to enforce policy equally, is this unlawful donation?
Section 19-3-7 requires meeting of the board to be held on first Monday of new term of office. As first Monday is a holiday (January 2), must meeting be on 2nd or next day?
May a board of supervisors enter a contract for road construction or maintenance that extends into the next board’s term of office?
May a county donate to a private hospital to assist in offsetting uncompensated indigent patient care?
May a county use excess 911 funds generated under Section 19-5-313 for maintenance of ambulances?
What should a new board do when they first take office?
What are the surety bond requirements for county employees and officers?
Is there a specific law that requires outgoing tax assessors and collectors to deliver their records to their successor in office?
Are there any special reports that an outgoing tax collector must file with the county?
Must the chancery clerk submit any special reports to the State when a tax collector’s term of office has expired?
Tax assessor has determined taxpayer’s residence has been assessed since construction in 1997 based on incorrect square footage. May he receive refund of any prior year taxes?
County has acquired vacant lot in subdivision in order to gain access to creek to perform drainage repairs. Is county required or authorized to pay private homeowners' dues?
May the county purchase work uniforms for the board of supervisors?
May the county invest excess funds in state or federal bonds if the county is able to invest in one-year certificates of deposit?
Is new board of supervisors bound by the previous board to hire financial advisor and construction manager and to contract with an architect to construct a jail in the county?
May a county do business with a former member of its board?
If an appointed trustee for a county-owned hospital is elected to the board of supervisors, may they hold both offices until their term as hospital trustee expires?
May a justice court judge appointed to cover for an elected judge that was suspended be paid for the entire time period, regardless of time actually worked?
May a sheriff’s office have part-time employees, not listed as deputies, perform the duties of deputies?
May the board of supervisors remove existing trustee appointments for a county-owned community hospital exceeding five?
Can the board of supervisors require county employees in the office of the tax collector to use a time clock?
Does Section 27-1-9(c) contemplate the quarterly appropriations for tax collector be made in cash so they would pay their own bills and expenses including employees' salaries?
May chancery and circuit clerks now deduct their employer portion of their PERS contributions on their annual financial reports? If so, how is that done?
Where are the constables’ annual financial reports to be filed?
May county repair drain pipe and restore surface area where damaged pipe is threatening foundation of private home, but does not threaten public streets or public property?
In conflict between Sections 27-43-5 and 27-43-9, should notice to lien holders of lands sold for taxes be “by certified mail” and how should clerk enter on tax sale book?
May county board authorize a depository contract with a bank which one supervisor has less than a material financial interest and for which supervisor’s brother works as CEO?
Is new board of supervisors bound by actions of previous board to hire financial advisor and construction manager and contract with architect to establish and construct jail?
May a county continue to purchase gravel from a company owned by the father-in-law of a newly elected supervisor?
When a deputy sheriff is called to active duty and thereafter re-enlists each year, is the county required to pay him 15 days military leave of absence every calendar year?
Following redistricting, an appointed library system trustee is no longer a resident of the district he represents. Must this trustee vacate his office abd be replaced?
If a municipality has reduced its usage of the county’s garbage disposal system, may the county refund a portion of the taxes under Section 19-5-21 to that municipality?
May the county permit a local homeowners association to install and maintain, at its expense, a pressure-activated access gate across a county road leading into a subdivision?
Where a leasehold interest in state-owned property has escaped taxation, may the assessment be corrected by board of supervisors in the time specified in Section 27-35-143?
Board of Supervisors requires financial institution bidding to be a county depository to include specific certifications. May the bidder be considered when they don't comply?
If a chancery clerk’s wife was already an employee when he was elected, may she remain employed as a deputy clerk, and can her salary count against the clerk's salary cap?
May a county board of supervisors acquire a building located on 16th Section land which is to be used for county purposes?
May the sheriff use drug forfeiture funds to establish a fitness gym for all county employees?
May a county pay the health insurance premium of the retired board attorney/youth court judge, who is reemployed pursuant to Section 25-11-127 on a part-time basis?
Is the ad valorem tax exemption in Section 17-21-7 available only to the developer, or is it also available to any subsequent purchaser(s) of the property?
Is the county authorized to remove cement placed into a drainage pipe by a landowner?
May an election commissioner, recently appointed to fill a vacancy, be compensated for services performed without having received the required certification training?
May a justice court judge perform a marriage ceremony between two people with a marriage license from another state?
May the board reappoint the mother-in-law of a supervisor to the regional mental health commission?
Does the board of supervisors have the authority to deny the approved employee raises when asked to be implemented by the tax assessor?
May an existing contract between a solid waste authority and a private company for the operation of a landfill be modified to expand the scope of services?
May the sheriff charge a $10 fee from a prisoner’s commissary account when that prisoner goes to the doctor, to offset the costs of the sheriff in transporting the prisoner?
Can one attorney lawfully hold the position of part-time public defender in circuit court and youth court judge in the same county?
May the spouse of a county supervisor be appointed as an uncompensated member of the county tourism commission?
A county official should have received compensation in 2007, 2008 and 2009 that was not paid. Is there a statute of limitations on payment of the money in question?
Once the board of supervisors allocates funds to a fire protection district for fire protection services, what authority does the board maintain over those funds?
Is it appropriate to have cameras in in the courtroom of the Justice Court to record the proceedings?
May the board of supervisors provide garbage cans free of charge to county residents?
May law enforcement agencies sell or use the evidence, specifically firearms, or must they physically destroy them?
If a land owner was not assessed due to an error by the tax assessor, may the board forgive penalties and interest that are due under Section 27-41-11?
May the county coroner use blue lights in a personal or county vehicle?
Must the board dispense with old minutes before commencing new business?
May the chancery clerk perform the work required to ascertain the owner of property with an expiring redemption period before the 180 day period in Section 27-43-1 begins?
A county building suffered fire damage, and the insurance company requested bids for the reconstruction work. Is the reconstruction contract subject to the bid laws?
May a county use county equipment and employees to pick up food each week from the Mississippi Food Pantry for the nonprofit corporation to distribute to county residents?
What effect does tabling the motion to approve minutes of a special meeting have on the board’s actions?
Does the board of supervisors have any discretion if a candidate for election commissioner does not file the required petition with the chancery clerk prior to the deadline?
What is the deadline for counties to adopt their budgets for the next fiscal year?
When must the board of supervisors set the tax levy to support the adopted budget for the next fiscal year?
What is the deadline for publishing the approved budget?
Does the failure of a deputy to write his title of deputy clerk on the signature line of a citation cause the charging document to be defective?
May the county replace the culvert that provides access to a field road that only provides service to a private landowner?
What happens if a member of a county hospital‘s board of trustees continues to serve as such after his term expires without being appointed by the board of supervisors?
Is the position of bailiff, appointed under Section 19-25-31, one of the jobs covered by the nepotism statute, Section 25-1-53?
Who is responsible for maintaining order in the (Justice Court) courtroom?
May the county make a land transfer with a private company under Section 19-7-3(3) if the proper findings are made by the board?
May the county add the cleanup assessment on the current tax roll, when a piece of property was cleaned up but charges assessed to another parcel owned by the same landowner?
What are the consequences of a sheriff's failure to secure a surety bond, and what is the time frame required for securing another bond?
A tax exempt organization was charged for taxes and erroneously paid them. Does the three-year statute of limitations apply to refunds paid under Section 27-73-7?
May a county board of supervisors appoint themselves as members of a community hospital board of trustees?
In 2008, the board of supervisors undertook to investigate and determine whether a particular new county road should be laid out and declared...
Are there any limitations which would prohibit a member of a county hospital board of trustees from receiving the names and salaries of employees of the facility?
The participant/homeowner in a Home Rehabilitation Grant Program died, leaving a debt to the county under the terms of the program of $7,000...
How does the amended Section 17-2-9 affect hunting and fishing camps that were granted an exemption under the old law?
May the board of supervisors pay any portion of the salary of a deputy clerk in the chancery clerk’s office?
May the board donate to or contract with Wreaths Across America (WAA)?
The sheriff’s office has acquired a number of firearms over the past several years and would like to know how they may dispose of them.
May the board have only full-time employees on its group insurance policy?