Mississippi Advisory Opinions September 10, 2014: AGO 2014-00349 (September 10, 2014)

Advisory Opinion Text

AUTH: Avery Mounger Lee

RQNM: Christopher Hemphill

SUBJ: Taxes - Assessors - Tax Collectors

SBCD: 237

TEXT: Christopher D. Hemphill, Esquire

Noxubee County Board of Supervisors

Post Office Drawer 1426

Columbus, Mississippi 39703

Re: Certification of Deputy County Tax Collector or Assessor-Tax Collector

Dear Mr. Hemphill:

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

Questions Presented

In your letter you ask the following:

1. Under this statute, does the Board of Supervisors have any authority in determining whether more than one or even all of the deputies can be sent to each of the three levels of certification, which if each one passes all three levels would result in each deputy receiving $6500 in raises. In other words, is it strictly left up to the Tax Assessor/Collector to decide how many of his deputies he wants to send and how many he wants to get all three levels of certification?

2. Also, is it correct that a deputy who passes all three levels of certification would receive total pay increases of $6500?

Legal Analysis and Response

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 board of supervisors has the sole authority to determine whether one or more deputies may be sent to certification. Our additional responses are for information only. Miss. Code Ann., Section 27-1-51 provides that the Office of the State Auditor establish 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. Upon completion of each level of certification, the candidate shall receive a raise in salary.

Section 27-1-51 provides in pertinent part:

(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.

It is evident that the Legislature intended for the county tax collector or assessor-tax collector to select a candidate to attend the certification program. Thus, the board of supervisors does not have the authority to make this determination.

As to your second question, Section 27-1-51 provides in pertinent part:

(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.

Thus, 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. Once the second level certificate of educational recognition is completed, he/she shall receive additional compensation of $2, 000 annually beginning the next fiscal year after completion. Finally, when a deputy holds a certificate of educational recognition as a Mississippi Collector of Revue, he/she shall receive an additional $2, 500 annually beginning the next fiscal year after completion. Therefore, a deputy who has received certification in all three levels and holds a valid certification shall have a total increase in salary of $6, 500.

If this office may be of any further assistance to you, please let us know.

Sincerely,

JIM HOOD, ATTORNEY GENERAL.

Avery Mounger Lee, Special Assistant Attorney General.