Q May a county waive any or all of the interest or penalties on unpaid personalty taxes?

A No, the failure of the county to collect the unpaid tax liability, including mandatory penalties and interest required by Section 27-41-11, from the taxpayer would amount to extinguishing a debt that is due and owing to the county in violation of Article 4, Section 100 of the Mississippi Constitution. Once all objections to the assessment rolls have been heard, in accordance with Section 27-35-93, and the rolls finalized, the rolls are forwarded to the Department of Revenue for final approval. After this point, the only manner in which the assessment rolls can be amended is pursuant to Section 27-35-143. Section 27-35-143 provides that during the following year, up until the last Monday in August, the assessment roll can be amended only for the reasons expressly listed therein. Section 27-35-93 provides that failure of a taxpayer to timely file an objection precludes that individual from later challenging the assessment. Even where the time has passed for amending the assessment roll under 27-35-143, if taxes were erroneously paid, the board of supervisors may refund such payments paid in those prior years in excess of the sum properly due, subject to a three-year statute of limitations. (Attorney Generalís Opinion to Tutor, January 20, 2017)