MISSISSIPPI ETHICS COMMISSION
ADVISORY OPINIONS
COUNTY TAX ASSESSOR/COLLECTOR
95-103-E
A county tax assessor/collector may serve on the board of trustees of the
community hospital owned by his county. The tax assessor/collector was
cautioned regarding Sections 25-4-101 and 25-4-105(1). [9, 15, 24]
93-037-E
A county employee of the County Tax Assessor may not write bail bonds returnable
to the county.
93-038-E
The spouse of a County Supervisor may be appointed by the Board of Supervisors
to serve as Acting County Tax Assessor and Collector, and if subsequently
elected to that position, may serve in that capacity.
93-175-E
An assistant data clerk and secretary for a county Tax Assessor may not
accept a fee from a citizen to furnish him information from property record
cards and tax receipts.
92-017-E
A county tax assessor may perform private appraisals.
92-129-E
The spouse of a county supervisor may not be employed as a deputy tax assessor/collector.
Violations: Section 109; 25-4-105(2).
92-214-E
The spouse of a county administrator may become employed by the county
tax assessor/collector.
90-060-E
1. A county appraiser may not list her county office telephone number in
advertisements of her private real estate and appraising business. Violation:
25-4-105(1)
2. The sister of a county appraiser may become
employed by the county tax assessor's office.
3. A county appraiser may not recommend or authorize
her daughter for employment with the tax assessors office. Violation: 25-4-105(1).
89-08-E
A county tax assessor may serve concurrently as a salaried part-time executive
officer for a wildlife federation without violating the conflict of interest
laws. The county tax assessor is cautioned to take particular note of 25-4-105(1).
89-143-E
A business which the county tax collector and/or his spouse owns more than
1O% would violate 25-4-105(3)(a) if the business sold office supplies to
the tax collector's office or
other offices of the county government. Also refers to 25-4-105(1).
88-34-E
A county tax assessor may remain the broker of record for his/her real
estate firm. Caution: 25-4-105(1).
87-04-E
A county Tax Assessor/Collector may serve as a back-up member of the Selective
Service Board.