{"data":{"id":"us-ms/miss.-code-ann.-27-1-11","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-1-11","heading":"Miss. Code Ann. § 27-1-11","body":"In counties with a total assessed valuation of Sixty-Five Million Dollars ($65,000,000.00) or above, the board of supervisors, in its discretion, may separate the office of tax collector from the office of assessor by resolution spread upon the minutes of the board, provided that such resolution shall come into effect with the succeeding term of office and shall not affect any duly elected official during the performance of his term.\n\nAny such resolution to separate the offices shall be adopted on or before February 1, 1971, or on or before February 1 of any succeeding year in which general county and statewide elections are held.\n\nAfter the offices have been separated, they shall remain separate until consolidated by like resolution of the board of supervisors for the succeeding term; provided, however, such resolution to consolidate the offices, having been once separated, shall 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.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"6c8840ca6e2544c7670d3eade90d33c288234bb8b445664e882899070ac4bafb","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-1-1","next":"us-ms/miss.-code-ann.-27-1-13"},"notice":"GroundRules: Original legal text. Not legal advice."}