Mississippi Administrative Code
Title 4 - Auditor
Part 5 - State Assessments
Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments
Rule 4-5-1.5 - Settlement of Assessments
Universal Citation: MS Code of Rules 4-5-1.5
Current through September 24, 2024
(a) Daily Settlement all collections of assessments must be settled by the court clerk into the depository/treasure within one working day. (See Miss. Code Ann. Section 25-1-72).
(1) Monthly Settlement
(i) County Courts - all collections of
assessments in county courts must be settled and reported by the Court Clerks
to the Chancery Clerk on no less than a monthly basis (See
Section
9-11-19).
The Chancery Clerk must make monthly settlement of assessments
to the state as required by these regulations and Section
99-19-73.
(ii) Municipal Courts - all collections of
assessments in municipal court must be reported by the Court Clerk to the
Municipal Clerk (at least) on a monthly basis. The Municipal Clerk must make a
monthly settlement of assessments to the state as require by the regulations
and Section
99-19-73.
(2) Settlement Reports -
Settlement reports prepared by Court Clerks must contain all information
required by the State Agency to ultimately receive the assessment collections
and other information as may be required by state law and the county or
municipality, respectively.
(3)
Settlement Forms
(i) State Agencies - Each
State Agency is authorized to prescribe a settlement form to be used by
counties and municipalities when making assessment settlements. This form is to
define assessments and provide such other information as the state agency may
require for processing of the assessment settlement.
(ii) Counties and Municipalities - Chancery
Clerks and Municipal Clerks are required to prepare and provide these completed
forms to State Agencies when settlements of assessments are made.
(4) Settlement Codes - State
Agencies prescribing settlement forms may also prescribe settlement codes to be
associated with each type of assessments. Court Clerks, Chancery Clerks, and
Municipal Clerks must account for and settle assessments in association with
these codes.
(5) Pre Code
Assessment Collections - When collections are made of assessments that were
imposed prior to being combined into the State Uniform Assessment system
effective October 1, 1990, the amounts must be reclassified by type of
violation and accounted for using the proper settlement code.
Miss. Code Ann. §§ 9-11-19, 25-1-72, 99-19-73.
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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