Mississippi Advisory Opinions October 09, 2015: AGO 2015-00342 (October 09, 2015)

Advisory Opinion Text

AUTH: Avery Mounger Lee

RQNM: Eddie Fair

SUBJ: Taxes - Assessors - Tax Collectors

SBCD: 237

TEXT: Mr. Eddie J. Fair

Tax Collector for Hinds County

Post Office Box 1727

Jackson, Mississippi 39215-1727

Re: Tax Collectors and Deputies Education Certification

Dear Mr. Fair:

Attorney General Jim Hood is in receipt of your opinion request and has assigned it to me for research and reply.

Factual Background

In your letter you provide the following factual information:

I am writing to get more clarification regarding Section 27-1-51, Tax Collectors and deputies education certification. The Hinds County Board of Supervisors says they must approve all employee training before they are allowed to attend any certification class.

Questions Presented

1. Does the board of supervisors have the authority to limit the number of employees that can attend each certification class, when we have the money in our interphase budget?

2. Does the board of supervisors have the authority to refuse the compensation increase to any collector or deputy that has successfully attained the certification?

3. My understanding is the salary increases from the educational certification are paid out of the interphase budget. Is this correct?

Legal Research and Response

Miss. Code Ann., Section 27-1-51 provides:

(1)(a) The Office of the State Auditor shall establish and implement a Mississippi Tax Collectors Education and Certification Program under which county tax collectors and assessor-tax collectors and their deputies may attain certification as a tax collector or assessor-tax collector of state, county or municipal revenue. The Education and Certification Board, created under Section 27-1-53, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall administer and conduct the education and training programs and examinations as may be appropriate for those persons to attain the certification, as directed by the Office of the State Auditor through its rules and regulations for the efficient administration of the programs and examinations authorized under Sections 27-1-51 through 27-1-69. There shall be three (3) levels of certification: Collector of Revenue I (CR 1), Collector of Revenue II (CR 2), and the Mississippi Collector of Revenue (MCR).

(b) Counties having not more than fifteen thousand (15, 000) parcels of real property shall have a minimum of two (2) Collectors of Revenue I (CR 1), and counties having more than fifteen thousand (15, 000) parcels of real property shall have a minimum of three (3) Collectors of Revenue I (CR 1). (2)(a) In any year in which a county tax collector or assessor-tax collector takes office for the first time, the Office of the State Auditor shall require training sessions to be conducted in accordance with rules and regulations adopted by the office for these new officials. These sessions shall be held at sufficiently convenient locations throughout the state and at times that are sufficient to provide each county tax collector and assessor-tax collector with an opportunity to attend the training.

(b) To ensure that all newly elected or appointed tax collectors and assessor-tax collectors have an opportunity to attend the training sessions required by this section, the Office of the State Auditor shall require the training sessions to be conducted in each congressional district within the state.

(3) When any tax collector, assessor-tax collector, or the deputy thereof, travels outside of his county to attend a certified collection school approved by the Office of the State Auditor, that person shall receive a reimbursement of expenses for the travel at the same rate for mileage, food and lodging as allowed under Section 25-3-41. However, mileage shall not be authorized when the travel occurs by use of a motor vehicle owned by the county. All expenses reimbursed for attending a certified collection school shall be charged against the approved budget of the county tax collector or assessor-tax collector.

(4) The Office of the State Auditor shall have plenary authority to prescribe forms and to promulgate rules and regulations necessary to implement the provisions of Sections 27-1-51 through 27-1-69.

(5) The county tax collector or assessor-tax collector shall select a candidate from among his deputies to attend the certification program described in Sections 27-1-51 through 27-1-69.

(6)(a) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Collector of Revenue I (CR 1), he shall receive an additional Two Thousand Dollars ($2, 000.00) annually beginning the next fiscal year after completion.

(b) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Collector of Revenue II (CR 2), he shall receive an additional Two Thousand Dollars ($2, 000.00) annually beginning the next fiscal year after completion.

(c) When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Mississippi Collector of Revenue (MCR), he shall receive an additional Two Thousand Five Hundred Dollars ($2, 500.00) annually beginning the next fiscal year after completion.

(Emphasis added).

The Attorney General is authorized under Miss. Code Ann., Section 7-5-25 to issue official opinions to certain designated public servants on questions of law relating to their respective offices. Thus, we will only respond to the question of whether the tax collector and assessor-tax collector has the authority to determine the number of deputies that may be sent to certification and the salary increase upon completion of the certification program.

In response to your first question, in MS AG Op., Hemphill (September 10, 2014), our office opined that pursuant to Section 27-1-51, the county tax collector or assessor-tax collector has the sole authority to select a candidate to attend the certification program. We further stated that the board of supervisors does not have the authority to make this determination or to limit the number of employees that are selected to attend the certification program.

As to your second question, Section 27-1-51(6) mandates that when a deputy completes the first level of certification and receives a valid certificate of educational recognition from the Education and Certification Board, he/she shall receive additional compensation of $2, 000 annually beginning the next fiscal year after completion.

In response to your last question, Miss. Code Ann. Section 27-1-9 states, in pertinent part:

(a) Each assessor and tax collector shall appoint a sufficient number of deputies to assist him in carrying out the duties of his office and fix their compensation, subject to the budget for the assessor and tax collector's office approved by the county board of supervisors. No deputy shall receive a salary which exceeds the salary of the assessor and tax collector, (b)... The budget shall include amounts for compensating deputies and other employees of the assessor and tax collector's office, for travel and transportation expenses of the assessor and tax collector and deputies, for theft insurance premiums, for equipment and supplies of his office, and for such other expenses as may be incurred in the performance of the duties of his office.

Attached and incorporated herein are the prior opinions of this office to Mr. Joseph Shepard dated July 7, 2014, Mr. Ronald O. Johnson dated March 5, 2004, and Mr. Charles Hicks dated November 1, 1989. These opinions conclude that the tax assessor/collector may, within the limits of his board-approved budget, employ the number of employees that he deems necessary and fix the compensation for each employee. Consequently, it is the opinion of this office that the budget should also include the salary increases required for deputies who have completed the certification program.

If our office may be of further assistance, please advise.

Sincerely,

JIM HOOD, ATTORNEY GENERAL

Avery Mounger Lee, Special Assistant Attorney General.