Budget of county sheriff, assessor and tax collector; remove certain obsolete reporting requirements concerning.

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To: County Affairs;
Accountability, Efficiency,
Transparency
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Clark

HOUSE BILL NO. 274

AN ACT TO AMEND SECTIONS 19-25-13 AND 27-1-9, MISSISSIPPI 1
CODE OF 1972, TO REMOVE THE REQUIREMENT THAT THE COUNTY SHERIFF, 2
ASSESSOR AND TAX COLLECTOR FILE A CERTAIN MONTHLY REPORT REGARDING 3
EXPENSES WITH THE BOARD OF SUPERVISORS FOR APPROVAL AT THE BOARD'S 4
MONTHLY MEETING AND TO REMOVE THE PROVISION OF LAW THAT REQUIRES 5
THE BOARD TO APPROPRIATE A CERTAIN LUMP SUM FOR THE SHERIFF, 6
ASSESSOR AND TAX COLLECTOR FOR EXPENSES DURING A QUARTERLY 7
APPROPRIATION BY THE BOARD; AND FOR RELATED PURPOSES. 8
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 9
SECTION 1. Section 19-25-13, Mississippi Code of 1972, is 10
amended as follows: 11
19-25-13. The sheriff shall, at the July meeting of the 12
board of supervisors, submit a budget of estimated expenses of his 13
office for the ensuing fiscal year beginning October 1 in such 14
form as shall be prescribed by the Director of the State 15
Department of Audit. The board shall examine this proposed budget 16
and determine the amount to be expended by the sheriff in the 17
performance of his duties for the fiscal year and may increase or 18
reduce that amount as it deems necessary and proper. 19
The budget shall include amounts for compensating the 20
deputies and other employees of the sheriff's office, for 21
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insurance providing protection for the sheriff and his deputies in 22
case of disability, death and other similar coverage, for travel 23
and transportation expenses of the sheriff and deputies, for 24
feeding prisoners and inmates of the county jail, and for any 25
other expenses that may be incurred in the performance of the 26
duties of the office of sheriff. In addition, the budget shall 27
include amounts for the payment of premiums on bonds and insurance 28
for the sheriff and his deputies which, in the opinion of the 29
board of supervisors, are deemed necessary to protect the 30
interests of the county or the sheriff and his deputies. The 31
amounts may include official bonds and any bonds required of his 32
deputies by the sheriff; liability insurance; insurance against 33
false arrest charges; insurance against false imprisonment 34
charges; theft, fire and other hazards insurance; and 35
hospitalization insurance as provided for in Sections 25-15-101 36
and 25-15-103. The board may authorize the reimbursement of the 37
sheriff and deputies for the use of privately owned automobiles or 38
other motor vehicles in the performance of official duties at the 39
rate provided by law for state officers and employees, or may 40
authorize the purchase by the sheriff of such motor vehicles and 41
such equipment as may be needed for operation of the sheriff's 42
office, the vehicles and equipment to be owned by the county. In 43
counties that have elected to purchase the motor vehicles and the 44
equipment for the operation of the sheriff's office, if a sheriff 45
or deputy shall be required in the performance of his official 46
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duties, in the event of an emergency, to use his privately owned 47
automobile or other motor vehicle, the board of supervisors may, 48
in its discretion, authorize the reimbursement for that use at the 49
rate per mile provided by law for state officers and employees. 50
This shall not be construed as giving an officer a choice of 51
whether to use his own or the county's vehicle, but shall be 52
construed so as not to penalize an officer who must use his own 53
vehicle because the county's vehicle was not available. 54
The board of supervisors, in its discretion, may include in 55
its annual budget for the sheriff's office an amount not to exceed 56
One Thousand Dollars ($1,000.00), which may be expended by the 57
sheriff to provide food, water and beverages for the sheriff, the 58
sheriff's deputies, state, national and local law enforcement 59
officers, emergency personnel, county employees and members of the 60
general public who the sheriff requests to assist him and his 61
office while in the performance of search and rescue missions, 62
disasters or other emergency operations. 63
The board of supervisors may acquire one or more credit cards 64
that may be used by the sheriff and his deputies to pay expenses 65
incurred by them when traveling in or out of state in the 66
performance of their official duties. The chancery clerk or 67
county purchase clerk shall maintain complete records of all 68
credit card numbers and all receipts and other documents relating 69
to the use of those credit cards. The sheriff shall furnish 70
receipts for the use of the credit cards each month to the 71
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chancery clerk or purchase clerk who shall submit a written report 72
monthly to the board of supervisors, which report shall include an 73
itemized list of all expenditures and use of the credit cards for 74
the month, and the expenditures may be allowed for payment by the 75
county in the same manner as other items on the claims docket. 76
The issuance of a credit card to a sheriff or his deputy under the 77
provisions of this section shall not be construed to authorize the 78
sheriff or deputy sheriff to use the credit card to make any 79
expenditure that is not otherwise authorized by law. 80
The board of supervisors is hereby authorized and empowered, 81
in its discretion, to appropriate and pay a sum not to exceed One 82
Thousand Dollars ($1,000.00) annually as a clothing allowance to 83
each plainclothes investigator employed by the sheriff's office of 84
that county. The board of supervisors of any county bordering on 85
the Gulf of Mexico and having a population of more than thirty-one 86
thousand seven hundred (31,700) but less than thirty-one thousand 87
eight hundred (31,800) according to the 1990 Federal Census may 88
appropriate and pay a sum not to exceed One Thousand Dollars 89
($1,000.00) annually as a clothing allowance to the administrator 90
of the county jail. 91
* * * 92
The budget for the sheriff's office may be revised at any 93
regular meeting by the board of supervisors. Upon recommendation 94
of the sheriff, the board may at any regular meeting make 95
supplemental appropriations to the sheriff's office. 96
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Any fees previously required to be paid by a sheriff shall be 97
paid by the board of supervisors by including the estimates 98
therefor in the sheriff's budget. All fees and charges for 99
services heretofore collected by sheriffs shall be collected by 100
the sheriff and paid monthly into the general fund of the 101
concerned county. However, any fees heretofore collected by those 102
sheriffs from the county shall not be paid. 103
SECTION 2. Section 27-1-9, Mississippi Code of 1972, is 104
amended as follows: 105
27-1-9. The following shall be applicable to all counties 106
and shall pertain to the operation of the assessor and tax 107
collector's office: 108
(a) Each assessor and tax collector shall appoint a 109
sufficient number of deputies to assist him in carrying out the 110
duties of his office and fix their compensation, subject to the 111
budget for the assessor and tax collector's office approved by the 112
county board of supervisors. No deputy shall receive a salary 113
which exceeds the salary of the assessor and tax collector. Each 114
deputy assessor shall give bond for the faithful discharge of his 115
duties as provided in Section 27-1-3. Each deputy tax collector 116
shall give bond to be payable, conditioned and approved as 117
provided by law in an amount not less than Fifty Thousand Dollars 118
($50,000.00) for the faithful discharge of his duties. 119
(b) The assessor and tax collector shall, at the July 120
meeting of the board of supervisors, submit a budget of estimated 121
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expenses of his office for the ensuing fiscal year beginning 122
October 1 in such form as shall be prescribed by the Director of 123
the State Department of Audit. The board shall examine this 124
proposed budget and determine the amount to be expended by the 125
assessor and tax collector in the performance of his duties for 126
the fiscal year and may increase or reduce said amount as it deems 127
necessary and proper. 128
The budget shall include amounts for compensating deputies 129
and other employees of the assessor and tax collector's office, 130
for travel and transportation expenses of the assessor and tax 131
collector and deputies, for theft insurance premiums, for 132
equipment and supplies of his office, and for such other expenses 133
as may be incurred in the performance of the duties of his office. 134
In addition, the budget shall include amounts for the payment of 135
premiums on bonds and other insurance for the assessor and tax 136
collector and his deputies which, in the opinion of the board of 137
supervisors, are deemed necessary to protect the interests of the 138
county, or the assessor and tax collector and his deputies. Such 139
amounts may include official bonds and any bonds required of his 140
deputies by the assessor and tax collector; fire and other hazards 141
insurance; and hospitalization insurance as provided for in 142
Sections 25-15-101 and 25-15-103 * * *. 143
* * * 144
( * * *c) The budget for the assessor and tax 145
collector's office may be revised at any regular meeting by the 146
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ST: Budget of county sheriff, assessor and tax
collector; remove certain obsolete reporting
requirements concerning.
board of supervisors; and upon recommendation of the assessor and 147
tax collector, the board may at any regular meeting make 148
supplemental appropriations to his office. 149
( * * *d) The budget for the assessor and tax 150
collector's office may include amounts to cover necessary expenses 151
to provide equipment and personnel to file, store, retain or 152
reproduce all records, filings or documents using microfilm, 153
microfiche, data processing, computers, magnetic tape, optical 154
discs or any other electronic process which correctly and legibly 155
stores and reproduces or which forms a medium for storing, copying 156
or reproducing documents, files and records. 157
SECTION 3. This act shall take effect and be in force from 158
and after its passage. 159