Retirement; allow PERS retirees to serve in elective office in same manner as for elected county or municipal offices.

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To: State Affairs;
Appropriations A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Blackwell

HOUSE BILL NO. 832

AN ACT TO AMEND SECTION 25-11-127, MISSISSIPPI CODE OF 1972, 1
TO AUTHORIZE CERTAIN MEMBERS OF THE PUBLIC EMPLOYEES' RETIREMENT 2
SYSTEM TO RETIRE AND CONTINUE IN ELECTIVE OFFICE, AND AUTHORIZE 3
RETIRED MEMBERS OF THE RETIREMENT SYSTEM TO BE ELECTED TO OFFICE, 4
AND RECEIVE THEIR RETIREMENT ALLOWANCE WHILE SERVING IN ELECTIVE 5
OFFICE, IN THE SAME MANNER AS AUTHORIZED FOR PERSONS IN ELECTED 6
COUNTY OR MUNICIPAL OFFICES; TO AMEND SECTIONS 25-11-105, 7
25-11-305, 5-1-41, 5-1-47, 9-9-11, 25-3-3, 25-3-25, 25-3-31, 8
25-3-35 AND 25-3-36, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE 9
PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES. 10
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 11
SECTION 1. Section 25-11-127, Mississippi Code of 1972, is 12
amended as follows: 13
25-11-127. (1) (a) No person who is being paid a 14
retirement allowance or a pension after retirement under this 15
article shall be employed or paid for any service by the State of 16
Mississippi, including services as an employee, contract worker, 17
contractual employee or independent contractor, until the retired 18
person has been retired for not less than ninety (90) consecutive 19
days from his or her effective date of retirement. After the 20
person has been retired for not less than ninety (90) consecutive 21
days from his or her effective date of retirement or such later 22
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date as established by the board, he or she may be reemployed 23
while being paid a retirement allowance under the terms and 24
conditions provided in this section or in Section 25-11-126. 25
(b) No retiree of this retirement system who is 26
reemployed or is reelected to office after retirement shall 27
continue to draw retirement benefits while so reemployed, except 28
as provided in this section or in Section 25-11-126. 29
(c) No person employed or elected under the exceptions 30
provided for in this section shall become a member under Article 3 31
of the retirement system. 32
(2) Except as otherwise provided in Section 25-11-126, any 33
person who has been retired under the provisions of Article 3 and 34
who is later reemployed in service covered by this article shall 35
cease to receive benefits under this article and shall again 36
become a contributing member of the retirement system. When the 37
person retires again, if the reemployment exceeds six (6) months, 38
the person shall have his or her benefit recomputed, including 39
service after again becoming a member, provided that the total 40
retirement allowance paid to the retired member in his or her 41
previous retirement shall be deducted from the member's retirement 42
reserve and taken into consideration in recalculating the 43
retirement allowance under a new option selected. 44
(3) The board shall have the right to prescribe rules and 45
regulations for carrying out the provisions of this section. 46
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(4) The provisions of this section shall not be construed to 47
prohibit any retiree, regardless of age, from being employed and 48
drawing a retirement allowance either: 49
(a) For a period of time not to exceed one-half (1/2) 50
of the normal working days for the position in any fiscal year 51
during which the retiree will receive no more than one-half (1/2) 52
of the salary in effect for the position at the time of 53
employment, or 54
(b) For a period of time in any fiscal year sufficient 55
in length to permit a retiree to earn not in excess of twenty-five 56
percent (25%) of retiree's average compensation. 57
To determine the normal working days for a position under 58
paragraph (a) of this subsection, the employer shall determine the 59
required number of working days for the position on a full-time 60
basis and the equivalent number of hours representing the 61
full-time position. The retiree then may work up to one-half 62
(1/2) of the required number of working days or up to one-half 63
(1/2) of the equivalent number of hours and receive up to one-half 64
(1/2) of the salary for the position. In the case of employment 65
with multiple employers, the limitation shall equal one-half (1/2) 66
of the number of days or hours for a single full-time position. 67
Notice shall be given in writing to the executive director, 68
setting forth the facts upon which the employment is being made, 69
and the notice shall be given within five (5) days from the date 70
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of employment and also from the date of termination of the 71
employment. 72
(5) Except as otherwise provided in subsection (6) of this 73
section, the employer of any person who is receiving a retirement 74
allowance and who is employed in service covered by subsection (4) 75
of this section as an employee or a contractual employee shall pay 76
to the board the full amount of the employer's contribution on the 77
amount of compensation received by the retiree for his or her 78
employment in accordance with regulations prescribed by the board. 79
The retiree shall not receive any additional creditable service in 80
the retirement system as a result of the payment of the employer's 81
contribution. This subsection does not apply to persons who are 82
receiving a retirement allowance and who contract with an employer 83
to provide services as a true independent contractor, as defined 84
by the board through regulation. 85
(6) (a) A member may retire and continue in * * * a state, 86
district or local elective office, provided that the member has 87
reached the age and/or service requirement that will not result in 88
a prohibited in-service distribution as defined by the Internal 89
Revenue Service, or a retiree may be elected to * * * a state, 90
district or local office, provided that the person: 91
(i) Files annually, in writing, in the office of 92
the employer and the office of the executive director of the 93
system before the person takes office or as soon as possible after 94
retirement, a waiver of all salary or compensation and elects to 95
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receive in lieu of that salary or compensation a retirement 96
allowance as provided in this section, in which event no salary or 97
compensation shall thereafter be due or payable for those 98
services; however, any such officer * * * may receive, in addition 99
to the retirement allowance, office expense allowance, mileage or 100
travel expense authorized by any statute of the State of 101
Mississippi; or 102
(ii) Elects to receive compensation for that 103
elective office in an amount not to exceed twenty-five percent 104
(25%) of the retiree's average compensation. In order to receive 105
compensation as allowed in this subparagraph, the retiree shall 106
file annually, in writing, in the office of the employer and the 107
office of the executive director of the system, an election to 108
receive, in addition to a retirement allowance, compensation as 109
allowed in this subparagraph. 110
(b) The * * * governmental body in which the retired 111
person holds elective office shall pay to the board the amount of 112
the employer's contributions on the full amount of the regular 113
compensation for the elective office that the retired person 114
holds. 115
(c) As used in this subsection, the term "compensation" 116
does not include office expense allowance, mileage or travel 117
expense authorized by a statute of the State of Mississippi. 118
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(7) Any retired teacher who returns to work in accordance 119
with this section shall not be eligible to return to work under 120
the provisions of Section 25-11-126. 121
SECTION 2. Section 25-11-105, Mississippi Code of 1972, is 122
amended as follows: 123
25-11-105. I. THOSE WHO ARE ELIGIBLE FOR MEMBERSHIP 124
The membership of this retirement system shall be composed as 125
follows: 126
(a) (i) All persons who become employees in the state 127
service after January 31, 1953, and whose wages are subject to 128
payroll taxes and are lawfully reported on IRS Form W-2, except 129
those who are specifically excluded, * * * those as to whom 130
election is provided in Articles 1 and 3, and those persons who 131
receive or continue to receive a retirement allowance while 132
serving in elective office as authorized by Section 25-11-127(6), 133
shall become members of the retirement system as a condition of 134
their employment. 135
(ii) From and after July 1, 2002, any individual 136
who is employed by a governmental entity to perform professional 137
services shall become a member of the system if the individual is 138
paid regular periodic compensation for those services that is 139
subject to payroll taxes, is provided all other employee benefits 140
and meets the membership criteria established by the regulations 141
adopted by the board of trustees that apply to all other members 142
of the system; however, any active member employed in such a 143
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position on July 1, 2002, will continue to be an active member for 144
as long as they are employed in any such position. 145
(b) All persons who become employees in the state 146
service after January 31, 1953, except those specifically excluded 147
or as to whom election is provided in Articles 1 and 3, unless 148
they file with the board before the lapse of sixty (60) days of 149
employment or sixty (60) days after the effective date of the 150
cited articles, whichever is later, on a form prescribed by the 151
board, a notice of election not to be covered by the membership of 152
the retirement system and a duly executed waiver of all present 153
and prospective benefits that would otherwise inure to them on 154
account of their participation in the system, shall become members 155
of the retirement system; however, no credit for prior service 156
will be granted to members who became members of the system before 157
July 1, 2007, until they have contributed to Article 3 of the 158
retirement system for a minimum period of at least four (4) years, 159
or to members who became members of the system on or after July 1, 160
2007, until they have contributed to Article 3 of the retirement 161
system for a minimum period of at least eight (8) years. Those 162
members shall receive credit for services performed before January 163
1, 1953, in employment now covered by Article 3, but no credit 164
shall be granted for retroactive services between January 1, 1953, 165
and the date of their entry into the retirement system, unless the 166
employee pays into the retirement system both the employer's and 167
the employee's contributions on wages paid him during the period 168
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from January 31, 1953, to the date of his becoming a contributing 169
member, together with interest at the rate determined by the board 170
of trustees. Members reentering after withdrawal from service 171
shall qualify for prior service under the provisions of Section 172
25-11-117. From and after July 1, 1998, upon eligibility as noted 173
above, the member may receive credit for such retroactive service 174
provided: 175
(i) The member shall furnish proof satisfactory to 176
the board of trustees of certification of that service from the 177
covered employer where the services were performed; and 178
(ii) The member shall pay to the retirement system 179
on the date he or she is eligible for that credit or at any time 180
thereafter before the date of retirement the actuarial cost for 181
each year of that creditable service. The provisions of this 182
subparagraph (ii) shall be subject to the limitations of Section 183
415 of the Internal Revenue Code and regulations promulgated under 184
Section 415. 185
Nothing contained in this paragraph (b) shall be construed to 186
limit the authority of the board to allow the correction of 187
reporting errors or omissions based on the payment of the employee 188
and employer contributions plus applicable interest. 189
(c) All persons who become employees in the state 190
service after January 31, 1953, and who are eligible for 191
membership in any other retirement system shall become members of 192
this retirement system as a condition of their employment, unless 193
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they elect at the time of their employment to become a member of 194
that other system. 195
(d) All persons who are employees in the state service 196
on January 31, 1953, and who are members of any nonfunded 197
retirement system operated by the State of Mississippi, or any of 198
its departments or agencies, shall become members of this system 199
with prior service credit unless, before February 1, 1953, they 200
file a written notice with the board of trustees that they do not 201
elect to become members. 202
(e) All persons who are employees in the state service 203
on January 31, 1953, and who under existing laws are members of 204
any fund operated for the retirement of employees by the State of 205
Mississippi, or any of its departments or agencies, shall not be 206
entitled to membership in this retirement system unless, before 207
February 1, 1953, any such person indicates by a notice filed with 208
the board, on a form prescribed by the board, his individual 209
election and choice to participate in this system, but no such 210
person shall receive prior service credit unless he becomes a 211
member on or before February 1, 1953. 212
(f) Each political subdivision of the state and each 213
instrumentality of the state or a political subdivision, or both, 214
is authorized to submit, for approval by the board of trustees, a 215
plan for extending the benefits of this article to employees of 216
any such political subdivision or instrumentality. Each such plan 217
or any amendment to the plan for extending benefits thereof shall 218
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be approved by the board of trustees if it finds that the plan, or 219
the plan as amended, is in conformity with such requirements as 220
are provided in Articles 1 and 3; however, upon approval of the 221
plan or any such plan previously approved by the board of 222
trustees, the approved plan shall not be subject to cancellation 223
or termination by the political subdivision or instrumentality. 224
No such plan shall be approved unless: 225
(i) It provides that all services that constitute 226
employment as defined in Section 25-11-5 and are performed in the 227
employ of the political subdivision or instrumentality, by any 228
employees thereof, shall be covered by the plan, with the 229
exception of municipal employees who are already covered by 230
existing retirement plans; however, those employees in this class 231
may elect to come under the provisions of this article; 232
(ii) It specifies the source or sources from which 233
the funds necessary to make the payments required by paragraph (d) 234
of Section 25-11-123 and of paragraph (f)(v)2 and 3 of this 235
section are expected to be derived and contains reasonable 236
assurance that those sources will be adequate for that purpose; 237
(iii) It provides for such methods of 238
administration of the plan by the political subdivision or 239
instrumentality as are found by the board of trustees to be 240
necessary for the proper and efficient administration thereof; 241
(iv) It provides that the political subdivision or 242
instrumentality will make such reports, in such form and 243
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containing such information, as the board of trustees may from 244
time to time require; 245
(v) It authorizes the board of trustees to 246
terminate the plan in its entirety in the discretion of the board 247
if it finds that there has been a failure to comply substantially 248
with any provision contained in the plan, the termination to take 249
effect at the expiration of such notice and on such conditions as 250
may be provided by regulations of the board and as may be 251
consistent with applicable federal law. 252
1. The board of trustees shall not finally 253
refuse to approve a plan submitted under paragraph (f), and shall 254
not terminate an approved plan without reasonable notice and 255
opportunity for hearing to each political subdivision or 256
instrumentality affected by the board's decision. The board's 257
decision in any such case shall be final, conclusive and binding 258
unless an appeal is taken by the political subdivision or 259
instrumentality aggrieved by the decision to the Circuit Court of 260
the First Judicial District of Hinds County, Mississippi, in 261
accordance with the provisions of law with respect to civil causes 262
by certiorari. 263
2. Each political subdivision or 264
instrumentality as to which a plan has been approved under this 265
section shall pay into the contribution fund, with respect to 266
wages (as defined in Section 25-11-5), at such time or times as 267
the board of trustees may by regulation prescribe, contributions 268
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in the amounts and at the rates specified in the applicable 269
agreement entered into by the board. 270
3. Every political subdivision or 271
instrumentality required to make payments under paragraph (f)(v)2 272
of this section is authorized, in consideration of the employees' 273
retention in or entry upon employment after enactment of Articles 274
1 and 3, to impose upon its employees, as to services that are 275
covered by an approved plan, a contribution with respect to wages 276
(as defined in Section 25-11-5) not exceeding the amount provided 277
in Section 25-11-123(d) if those services constituted employment 278
within the meaning of Articles 1 and 3, and to deduct the amount 279
of the contribution from the wages as and when paid. 280
Contributions so collected shall be paid into the contribution 281
fund as partial discharge of the liability of the political 282
subdivisions or instrumentalities under paragraph (f)(v)2 of this 283
section. Failure to deduct the contribution shall not relieve the 284
employee or employer of liability for the contribution. 285
4. Any state agency, school, political 286
subdivision, instrumentality or any employer that is required to 287
submit contribution payments or wage reports under any section of 288
this chapter shall be assessed interest on delinquent payments or 289
wage reports as determined by the board of trustees in accordance 290
with rules and regulations adopted by the board and delinquent 291
payments, assessed interest and any other amount certified by the 292
board as owed by an employer, may be recovered by action in a 293
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court of competent jurisdiction against the reporting agency 294
liable therefor or may, upon due certification of delinquency and 295
at the request of the board of trustees, be deducted from any 296
other monies payable to the reporting agency by any department or 297
agency of the state. 298
5. Each political subdivision of the state 299
and each instrumentality of the state or a political subdivision 300
or subdivisions that submit a plan for approval of the board, as 301
provided in this section, shall reimburse the board for coverage 302
into the expense account, its pro rata share of the total expense 303
of administering Articles 1 and 3 as provided by regulations of 304
the board. 305
(g) The board may, in its discretion, deny the right of 306
membership in this system to any class of employees whose 307
compensation is only partly paid by the state or who are occupying 308
positions on a part-time or intermittent basis. The board may, in 309
its discretion, make optional with employees in any such classes 310
their individual entrance into this system. 311
(h) An employee whose membership in this system is 312
contingent on his own election, and who elects not to become a 313
member, may thereafter apply for and be admitted to membership; 314
but no such employee shall receive prior service credit unless he 315
becomes a member before July 1, 1953, except as provided in 316
paragraph (b). 317
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(i) If any member of this system changes his employment 318
to any agency of the state having an actuarially funded retirement 319
system, the board of trustees may authorize the transfer of the 320
member's creditable service and of the present value of the 321
member's employer's accumulation account and of the present value 322
of the member's accumulated membership contributions to that other 323
system, provided that the employee agrees to the transfer of his 324
accumulated membership contributions and provided that the other 325
system is authorized to receive and agrees to make the transfer. 326
If any member of any other actuarially funded system 327
maintained by an agency of the state changes his employment to an 328
agency covered by this system, the board of trustees may authorize 329
the receipt of the transfer of the member's creditable service and 330
of the present value of the member's employer's accumulation 331
account and of the present value of the member's accumulated 332
membership contributions from the other system, provided that the 333
employee agrees to the transfer of his accumulated membership 334
contributions to this system and provided that the other system is 335
authorized and agrees to make the transfer. 336
(j) Wherever state employment is referred to in this 337
section, it includes joint employment by state and federal 338
agencies of all kinds. 339
(k) Employees of a political subdivision or 340
instrumentality who were employed by the political subdivision or 341
instrumentality before an agreement between the entity and the 342
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Public Employees' Retirement System to extend the benefits of this 343
article to its employees, and which agreement provides for the 344
establishment of retroactive service credit, and who became 345
members of the retirement system before July 1, 2007, and have 346
remained contributors to the retirement system for four (4) years, 347
or who became members of the retirement system on or after July 1, 348
2007, and have remained contributors to the retirement system for 349
eight (8) years, may receive credit for that retroactive service 350
with the political subdivision or instrumentality, provided that 351
the employee and/or employer, as provided under the terms of the 352
modification of the joinder agreement in allowing that coverage, 353
pay into the retirement system the employer's and employee's 354
contributions on wages paid the member during the previous 355
employment, together with interest or actuarial cost as determined 356
by the board covering the period from the date the service was 357
rendered until the payment for the credit for the service was 358
made. Those wages shall be verified by the Social Security 359
Administration or employer payroll records. Effective July 1, 360
1998, upon eligibility as noted above, a member may receive credit 361
for that retroactive service with the political subdivision or 362
instrumentality provided: 363
(i) The member shall furnish proof satisfactory to 364
the board of trustees of certification of those services from the 365
political subdivision or instrumentality where the services were 366
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rendered or verification by the Social Security Administration; 367
and 368
(ii) The member shall pay to the retirement system 369
on the date he or she is eligible for that credit or at any time 370
thereafter before the date of retirement the actuarial cost for 371
each year of that creditable service. The provisions of this 372
subparagraph (ii) shall be subject to the limitations of Section 373
415 of the Internal Revenue Code and regulations promulgated under 374
Section 415. 375
Nothing contained in this paragraph (k) shall be construed to 376
limit the authority of the board to allow the correction of 377
reporting errors or omissions based on the payment of employee and 378
employer contributions plus applicable interest. Payment for that 379
time shall be made beginning with the most recent service. Upon 380
the payment of all or part of the required contributions, plus 381
interest or the actuarial cost as provided above, the member shall 382
receive credit for the period of creditable service for which full 383
payment has been made to the retirement system. 384
(l) Through June 30, 1998, any state service eligible 385
for retroactive service credit, no part of which has ever been 386
reported, and requiring the payment of employee and employer 387
contributions plus interest, or, from and after July 1, 1998, any 388
state service eligible for retroactive service credit, no part of 389
which has ever been reported to the retirement system, and 390
requiring the payment of the actuarial cost for that creditable 391
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service, may, at the member's option, be purchased in quarterly 392
increments as provided above at the time that its purchase is 393
otherwise allowed. 394
(m) All rights to purchase retroactive service credit 395
or repay a refund as provided in Section 25-11-101 et seq. shall 396
terminate upon retirement. 397
II. THOSE WHO ARE NOT ELIGIBLE FOR MEMBERSHIP 398
The following classes of employees and officers shall not 399
become members of this retirement system, any other provisions of 400
Articles 1 and 3 to the contrary notwithstanding: 401
(a) Patient or inmate help in state charitable, penal 402
or correctional institutions; 403
(b) Students of any state educational institution 404
employed by any agency of the state for temporary, part-time or 405
intermittent work; 406
(c) Participants of Comprehensive Employment and 407
Training Act of 1973 (CETA) being Public Law 93-203, who enroll on 408
or after July l, 1979; 409
(d) From and after July 1, 2002, individuals who are 410
employed by a governmental entity to perform professional service 411
on less than a full-time basis who do not meet the criteria 412
established in I(a)(ii) of this section. 413
III. TERMINATION OF MEMBERSHIP 414
Membership in this system shall cease by a member withdrawing 415
his accumulated contributions, or by a member withdrawing from 416
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active service with a retirement allowance, or by a member's 417
death. 418
SECTION 3. Section 25-11-305, Mississippi Code of 1972, is 419
amended as follows: 420
25-11-305. (1) The membership of the Supplemental 421
Legislative Retirement Plan shall be composed as follows: 422
(a) All members of the State Legislature who are 423
currently serving in the capacity of an elected official of the 424
State Legislature and the person currently serving as President of 425
the Senate shall become members of this system on July 1, 1989, 426
unless they file with the board within thirty (30) days after July 427
1, 1989, on a form prescribed by the board, a notice of election 428
not to be covered in the membership of the Supplemental 429
Legislative Retirement Plan and a duly executed waiver of all 430
present and prospective benefits which would otherwise inure to 431
them on account of their participation in the plan. 432
(b) All members of the State Legislature and the 433
President of the Senate who are elected after July 1, 1989, but 434
before March 1, 2026. 435
(2) Any state legislators who would have otherwise qualified 436
for membership in the plan under subsection (1) of this section 437
but who were excluded from membership by other provisions of this 438
section as it read before March 26, 1991, shall become members of 439
the plan upon March 26, 1991, and shall receive creditable service 440
in the plan for the period from July 1, 1989, to March 26, 1991, 441
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upon payment of the proper employee and employer contributions for 442
that period. 443
(3) Membership in the plan shall cease by a member 444
withdrawing his accumulated contributions, or by a member 445
withdrawing from active service with a retirement allowance, or by 446
death of the member. 447
(4) No benefits under the plan shall accrue or otherwise be 448
payable to any person who does not qualify for membership in the 449
plan under subsection (1) of this section. 450
(5) If a member of the Supplemental Legislative Retirement 451
Plan under this article withdrew from state service and received a 452
refund of the amount of the accumulated contributions to the 453
credit of the member before March 1, 2026, and the person reenters 454
state service on or after March 1, 2026, the member shall be 455
considered to have become a member of the Public Employees' 456
Retirement System of Mississippi under Article 3 of this chapter 457
on or after March 1, 2026, and may not receive creditable service 458
for service rendered before March 1, 2026. 459
(6) Persons who receive or continue to receive a retirement 460
allowance while serving as a member of the Legislature as 461
authorized by Section 25-11-127(6) shall not be active members of 462
the plan. 463
SECTION 4. Section 5-1-41, Mississippi Code of 1972, is 464
amended as follows: 465
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5-1-41. * * * Each Senator and Representative of the 466
Legislature shall receive as compensation at each regular session 467
the sum of Ten Thousand Dollars ($10,000.00) and the mileage 468
allowance provided by Section 25-3-41, for each mile of the 469
distance by the most direct route usually traveled in coming to 470
and returning from the place where the Legislature sits. * * * 471
Each Senator and Representative shall receive for attending each 472
extraordinary session or called session the sum of Seventy-five 473
Dollars ($75.00) per day and mileage at the same rate as per 474
regular session. In addition to the above, * * * each Senator and 475
Representative and the Lieutenant Governor shall receive the sum 476
of One Thousand Five Hundred Dollars ($1,500.00) per month for 477
expenses incidental to his office for every full month of his 478
term, except any month or major fraction thereof when the 479
Legislature is convened in regular or extraordinary session; and 480
payments shall be made to each Senator and Representative and the 481
Lieutenant Governor by the State Treasurer between the first and 482
tenth day of each month following the month for which the payments 483
are due. 484
A Senator or Representative who wishes to receive or continue 485
to receive a retirement allowance while serving in elective office 486
as authorized by Section 25-11-127(6) may waive all or any part of 487
the compensation and mileage allowance provided under this section 488
in order to comply with the limitations on compensation required 489
by Section 25-11-127(6). 490
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SECTION 5. Section 5-1-47, Mississippi Code of 1972, is 491
amended as follows: 492
5-1-47. (1) In addition to the regular salary and mileage 493
provided by law, an expense allowance equal to the maximum daily 494
expense rate allowable to employees of the federal government for 495
travel in the high rate geographical area of Jackson, Mississippi, 496
as may be established by federal regulations for each legislative 497
day in actual attendance at a session shall be paid to the 498
Lieutenant Governor and members of the Senate and House of 499
Representatives, together with an additional mileage allowance as 500
provided by Section 25-3-41, for each mile of the distance by the 501
most direct route usually traveled in coming to and returning from 502
the place where the Legislature is in session, which expense 503
allowance and additional mileage allowance shall be paid at the 504
end of each seven-day period while the Legislature is in session. 505
(2) In addition to the mileage allowance provided for in 506
subsection (1) of this section, an expense allowance equal to the 507
maximum daily expense rate allowable to employees of the federal 508
government for travel in the high rate geographical area of 509
Jackson, Mississippi, as may be established by federal 510
regulations, per day, shall be paid to: 511
(a) The Lieutenant Governor and members of the Senate, 512
upon the approval of the Senate Rules Committee, for attending to 513
legislative duties on any of the following days that the Senate 514
does not convene in session on that day: (i) any day between 515
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legislative regular or extraordinary sessions, or (ii) any day of 516
a legislative regular session that has been extended beyond the 517
number of calendar days specified in Section 36, Mississippi 518
Constitution of 1890, when that day falls after the ninetieth or 519
one-hundred-twenty-fifth day of the session, as the case may be, 520
or (iii) any day during a legislative extraordinary session; and 521
(b) Members of the House of Representatives, upon the 522
approval of the House Management Committee, for attending to 523
legislative duties on any of the following days that the House 524
does not convene in session on that day: (i) any day between 525
legislative regular or extraordinary sessions, or (ii) any day of 526
a legislative regular session that has been extended beyond the 527
number of calendar days specified in Section 36, Mississippi 528
Constitution of 1890, when that day falls after the ninetieth or 529
one-hundred-twenty-fifth day of the session, as the case may be, 530
or (iii) any day during a legislative extraordinary session. 531
(3) The expense allowance and additional mileage allowance 532
provided by this section for the Lieutenant Governor and members 533
of the Senate shall be paid from the appropriate legislative fund 534
of the Senate as provided by law, and the expense allowance and 535
additional mileage allowance for members of the House of 536
Representatives shall be paid from the appropriate legislative 537
fund of the House of Representatives as provided by law, upon 538
warrants drawn for such purpose in the manner provided by law. 539
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(4) A member of the Senate or House of Representatives who 540
wishes to receive or continue to receive a retirement allowance 541
while serving in elective office as authorized by Section 542
25-11-127(6) may waive all or any part of the expense allowance 543
and mileage allowance provided under this section in order to 544
comply with the limitations on compensation required by Section 545
25-11-127(6). 546
SECTION 6. Section 9-9-11, Mississippi Code of 1972, is 547
amended as follows: 548
9-9-11. (1) Except as otherwise provided in subsections 549
(2), (3) and (4), the county court judge shall receive an annual 550
salary payable monthly out of the county treasury in an amount not 551
to exceed One Thousand Dollars ($1,000.00) less than the salary 552
which is now or shall hereafter be provided for circuit and 553
chancery judges of this state, in the discretion of the board of 554
supervisors of * * * the county; * * * however, * * * the salary 555
of such judge shall not be reduced during his term of office. 556
* * * In addition, the office of county court judge in any county 557
receiving an annual salary of Thirty-six Thousand Dollars 558
($36,000.00) or more shall be a full-time position, and the holder 559
thereof shall not otherwise engage in the practice of law. 560
(2) If a county court is established by agreement between 561
two (2) or more counties as provided in Section 9-9-3, the county 562
judge of the court so established shall be paid a salary equal to 563
one and one-half (1-1/2) times that salary that he would be paid 564
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if he were the judge of the smallest of such two (2) or more 565
counties, such salary to be paid in monthly installments as 566
provided by law; provided that such salary shall not exceed One 567
Thousand Dollars ($1,000.00) less than the salary of the circuit 568
and chancery judges of this state. 569
(3) The county court judge shall receive an annual salary 570
payable monthly out of the county treasury as follows: 571
(a) In any county having a population of seventy 572
thousand (70,000) or more according to the 1980 federal census, 573
the county judge shall receive an annual salary of One Thousand 574
Dollars ($1,000.00) less than that paid to a circuit court judge. 575
The office of county judge shall be a full-time position, and the 576
holder thereof shall not otherwise engage in the practice of law. 577
(b) In any county having a population of sixty thousand 578
(60,000) or more but less than seventy thousand (70,000) according 579
to the 1980 federal census, the county judge shall receive an 580
annual salary of Forty Thousand Dollars ($40,000.00). The office 581
of county judge shall be a full-time position, and the holder 582
thereof shall not otherwise engage in the practice of law. The 583
county judge shall not be eligible for any additional salary 584
except as may be authorized in subsection (4). 585
(c) In any county having a population of twenty-seven 586
thousand (27,000) or more but less than sixty thousand (60,000) 587
according to the 1980 federal census, the county judge shall 588
receive an annual salary of not less than Twelve Thousand Dollars 589
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($12,000.00) but not more than Forty Thousand Dollars 590
($40,000.00), in the discretion of the board of supervisors 591
of * * * the county. The county judge shall not be eligible for 592
any additional salary except as may be authorized in subsection 593
(4). In the event that the board of supervisors of * * * the 594
county elects to pay such county judge an annual salary of Thirty 595
Thousand Dollars ($30,000.00) or more, the office of county judge 596
shall be a full-time position, and the holder thereof shall not 597
otherwise engage in the practice of law. 598
(d) In any county having a population of less than 599
twenty-seven thousand (27,000) according to the 1980 federal 600
census, the county judge shall receive an annual salary of not 601
less than Four Thousand Two Hundred Dollars ($4,200.00) and not 602
more than Eight Thousand Five Hundred Dollars ($8,500.00), in the 603
discretion of the board of supervisors of * * * the county. The 604
county judge shall not be eligible for any additional salary 605
except as may be authorized in subsection (4). 606
(4) The county judge of any county described in this 607
subsection shall be paid the compensation, and he shall be subject 608
to any restrictions set forth in the following paragraphs: 609
(a) The county judge of any such Class 1 county with a 610
population according to the latest federal decennial census of 611
forty-five thousand (45,000) or more and lying wholly within a 612
levee district and having two (2) judicial districts shall, in the 613
discretion of the board of supervisors of such county, receive an 614
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annual salary not exceeding Forty Thousand Dollars ($40,000.00), 615
or a sum which is One Thousand Dollars ($1,000.00) less than the 616
salary which is now or shall hereafter be provided for circuit and 617
chancery judges of the state, whichever is greater. 618
(b) The county judge of any Class 1 county having an 619
area in excess of nine hundred twenty-five (925) square miles 620
shall receive an annual salary of not less than Thirty Thousand 621
Dollars ($30,000.00) but, in the discretion of the board of 622
supervisors of such county, such salary may be not more than Five 623
Hundred Dollars ($500.00) less than the annual salary of a circuit 624
judge, payable monthly out of the county treasury, and the county 625
judge shall not practice law. 626
(c) The office of county judge in any such Class 1 627
county with a population according to the 1970 federal decennial 628
census of greater than thirty-nine thousand (39,000), and where 629
U.S. Highway 61 and Mississippi Highway 6 intersect, shall receive 630
an annual salary to be paid in monthly installments of not less 631
than an amount equal to ninety percent (90%) of the annual salary 632
which is now or shall hereafter be provided for circuit and 633
chancery judges of the state, as follows: The salary of the 634
county judge shall be increased by ten percent (10%) annually 635
above the base salary of the preceding year until such time as the 636
judge's salary is equal to the amount that is provided by this 637
subsection. The office of county judge shall be a full-time 638
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position and the holder thereof shall not otherwise engage in the 639
practice of law. 640
(d) In any Class 1 county bordering on the Mississippi 641
River and which has situated therein a national military park and 642
national military cemetery, the office of county judge shall be a 643
full-time position and the holder thereof shall not otherwise 644
engage in the practice of law. The salary for the county judge 645
in * * * the county shall be fixed at a sum which is One Thousand 646
Dollars ($1,000.00) less than the salary which is now or shall 647
hereafter be provided for circuit and chancery judges of this 648
state. 649
(e) The county judge in any county having a population 650
of at least forty-two thousand one hundred eleven (42,111), 651
according to the 1970 census, and where U.S. Highway 49E and U.S. 652
Highway 82 intersect, shall receive an annual salary to be paid in 653
monthly installments of not less than Thirty Thousand Dollars 654
($30,000.00) but not more than Two Thousand Five Hundred Dollars 655
($2,500.00) less than the annual salary of the circuit judge, in 656
the discretion of the board of supervisors of * * * the county. 657
(f) The county judge in any Class 1 county bordering on 658
the Mississippi River and having an area of less than four hundred 659
fifty (450) square miles wherein U.S. Highways 84 and 61 intersect 660
shall receive an annual salary of Four Thousand Dollars 661
($4,000.00) less than the annual salary of a circuit judge, and 662
such county judge shall not practice law in any manner. The 663
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county judge in such county shall not be eligible to receive any 664
additional salary authorized by this section or from any other 665
source other than that set out and authorized by this paragraph. 666
(g) The county judge of any Class 1 county bordering on 667
the Mississippi River on the west and the State of Tennessee on 668
the north, and traversed north to south by Interstate Highway 55, 669
shall receive an annual salary of ninety percent (90%) of the 670
salary which is now or shall hereafter be provided for chancery 671
and circuit judges of this state, but in any event not less than 672
Sixty Thousand Two Hundred Dollars ($60,200.00). 673
(h) The county judge of any Class 1 county with a 674
population of greater than sixty-nine thousand (69,000) according 675
to the 1980 federal decennial census, and wherein U.S. Highway 80 676
and Mississippi Highway 43 intersect, shall receive an annual 677
salary in an amount not greater than the sum of Five Hundred 678
Dollars ($500.00) less than the salary which is now or shall 679
hereafter be provided for circuit and chancery judges of this 680
state, in the discretion of the board of supervisors of * * * the 681
county. 682
(i) The county judge of any county having a population 683
in excess of sixty-six thousand (66,000) according to the 1980 684
federal decennial census, wherein is located a state-supported 685
university and in which U.S. Highways 49 and 11 intersect, shall 686
receive an annual salary of One Thousand Dollars ($1,000.00) less 687
than that paid to a circuit court judge. The office of such 688
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county judge shall be a full-time position, and the holder thereof 689
shall not otherwise engage in the practice of law. 690
(j) The county judge of any county having two (2) 691
judicial districts, having a population in excess of sixty-one 692
thousand nine hundred (61,900) according to the 1980 federal 693
decennial census, in which U.S. Interstate Highway 59 intersects 694
with U.S. Highway 84, shall receive an annual salary of One 695
Thousand Dollars ($1,000.00) less than the salary which is now or 696
hereafter authorized to be paid circuit and chancery court judges 697
of this state. The office of such county judge shall be a 698
full-time position, and the holder thereof shall not otherwise 699
engage in the practice of law. 700
(k) The office of county judge of any Class I county 701
wherein U.S. Highway 51 and U.S. Highway 98 intersect shall be a 702
full-time position and the holder thereof shall not otherwise 703
engage in the practice of law. The annual salary for the office 704
of county judge in * * * the county may be fixed, in the 705
discretion of the board of supervisors of * * * the county, at a 706
sum not to exceed Two Thousand Dollars ($2,000.00) less than the 707
salary which is now or shall hereafter be provided for circuit and 708
chancery judges of this state. 709
(l) The county judge of any county having a population 710
of more than forty-one thousand six hundred (41,600) but less than 711
forty-one thousand six hundred fifty (41,650) according to the 712
1980 federal census, and wherein U.S. Highway 49 intersects with 713
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Mississippi Highway 22, shall receive an annual salary payable 714
monthly out of the county treasury of One Thousand Dollars 715
($1,000.00) less than the salary provided now or hereafter for 716
circuit and chancery judges of this state. 717
(m) The county judge of any county having a population 718
of more than fifty-seven thousand (57,000) but less than 719
fifty-seven thousand one hundred (57,100) according to the 1980 720
federal census, wherein U.S. Highway 45 intersects with 721
Mississippi Highway 6, shall receive an annual salary in an amount 722
established by the board of supervisors, but in no event to exceed 723
the salary provided now or hereafter for circuit and chancery 724
judges of this state. 725
(n) The county judge of any county having a population 726
of more than fifty-seven thousand three hundred (57,300) according 727
to the 1980 federal decennial census, wherein is located a 728
state-supported university and wherein U.S. Highways 82 and 45 729
intersect, shall receive an annual salary in an amount established 730
by the board of supervisors, but in no event to exceed the salary 731
provided now or hereafter for circuit and chancery judges of this 732
state. 733
(5) The salary of a county court judge or justice court 734
judge shall not be reduced during his term of office as a result 735
of a population decrease based upon the 1990 federal decennial 736
census. 737
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(6) The salary of a sheriff shall not be reduced during his 738
term of office as a result of a population decrease based upon the 739
1990 federal decennial census. 740
(7) Notwithstanding any provision of this section to the 741
contrary, the board of supervisors of any county, in its 742
discretion, may pay its county court judge an annual salary of One 743
Thousand Dollars ($1,000.00) less than that paid to a circuit 744
court judge. The office of county judge shall be a full-time 745
position, and the holder thereof shall not otherwise engage in the 746
practice of law. 747
(8) (a) There shall be transferred to the county for each 748
county court judge, payment to be made in monthly installments 749
from the Judicial System Operation Fund created under Section 750
9-21-45, an annual salary supplement of: 751
(i) From and after January 1, 2013, through 752
December 31, 2013, the sum of Seven Thousand Nine Hundred 753
Fifty-seven Dollars and Fifty Cents ($7,957.50), plus any 754
applicable fringe benefits resulting from this amount; 755
(ii) From and after January 1, 2014, through 756
December 31, 2014, the sum of Fifteen Thousand Nine Hundred 757
Fifteen Dollars ($15,915.00), plus any applicable fringe benefits 758
resulting from this amount; 759
(iii) From and after January 1, 2015, through 760
December 31, 2015, the sum of Twenty-three Thousand Eight Hundred 761
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Seventy-two Dollars and Fifty Cents ($23,872.50), plus any 762
applicable fringe benefits resulting from this amount; and 763
(iv) From and after January 1, 2016, through 764
December 31, 2019, the sum of Thirty-one Thousand Eight Hundred 765
Thirty Dollars ($31,830.00), plus any applicable fringe benefits 766
resulting from this amount. 767
(b) From and after January 1, 2019, and every four (4) 768
years thereafter, the annual salary in this subsection (8) shall 769
be adjusted according to the level of compensation recommended by 770
the State Personnel Board for county court judges in the board's 771
most recent report on judicial salaries, as required under Section 772
25-9-115, to the extent that sufficient funds are available. 773
(c) The total annual salary paid to the county court 774
judge out of the county treasury and out of the Judicial System 775
Operation Fund created under Section 9-21-45 shall not exceed the 776
salary limitation set forth in subsection (7) of this section. 777
(9) A county court judge who wishes to receive or continue 778
to receive a retirement allowance while serving in elective office 779
as authorized by Section 25-11-127(6) may waive all or any part of 780
the compensation provided under this section in order to comply 781
with the limitations on compensation required by Section 782
25-11-127(6). 783
SECTION 7. Section 25-3-3, Mississippi Code of 1972, is 784
amended as follows: 785
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[ * * * Through December 31, 2027, this section shall read as 786
follows:] 787
25-3-3 (1) The term "total assessed valuation" as used in 788
this section only refers to the ad valorem assessment for the 789
county and, in addition, in counties where oil or gas is produced, 790
the actual value of oil at the point of production, as certified 791
to the counties by the Department of Revenue under the provisions 792
of Sections 27-25-501 through 27-25-525, and the actual value of 793
gas as certified by the Department of Revenue under the provisions 794
of Sections 27-25-701 through 27-25-723. 795
(2) The salary of assessors and collectors of the various 796
counties is fixed as full compensation for their services as 797
county assessors or tax collectors, or both if the office of 798
assessor has been combined with the office of tax collector. The 799
annual salary of each assessor or tax collector, or both if the 800
offices have been combined, shall be based upon the total assessed 801
valuation of his respective county for the preceding taxable year 802
in the following categories and for the following amounts: 803
(a) For counties having a total assessed valuation of 804
Three Billion Dollars ($3,000,000,000.00) or more, a salary of 805
Seventy-five Thousand Five Hundred Sixty Dollars ($75,560.00); 806
(b) For counties having a total assessed valuation of 807
at least Two Billion Dollars ($2,000,000,000.00) but less than 808
Three Billion Dollars ($3,000,000,000.00), a salary of Seventy-two 809
Thousand Two Hundred Dollars ($72,200.00); 810
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(c) For counties having a total assessed valuation of 811
at least One Billion Dollars ($1,000,000,000.00) but less than Two 812
Billion Dollars ($2,000,000,000.00), a salary of Sixty-nine 813
Thousand Five Hundred Seventy-five Dollars ($69,575.00); 814
(d) For counties having a total assessed valuation of 815
at least Five Hundred Million Dollars ($500,000,000.00) but less 816
than One Billion Dollars ($1,000,000,000.00), a salary of 817
Sixty-six Thousand Four Hundred Twenty-five Dollars ($66,425.00); 818
(e) For counties having a total assessed valuation of 819
at least Two Hundred Fifty Million Dollars ($250,000,000.00) but 820
less than Five Hundred Million Dollars ($500,000,000.00), a salary 821
of Sixty-three Thousand Eight Hundred Dollars ($63,800.00); 822
(f) For counties having a total assessed valuation of 823
at least One Hundred Fifty Million Dollars ($150,000,000.00) but 824
less than Two Hundred Fifty Million Dollars ($250,000,000.00), a 825
salary of Sixty-one Thousand Seven Hundred Dollars ($61,700.00); 826
(g) For counties having a total assessed valuation of 827
at least Seventy-five Million Dollars ($75,000,000.00) but less 828
than One Hundred Fifty Million Dollars ($150,000,000.00), a salary 829
of Sixty Thousand One Hundred Twenty-five Dollars ($60,125.00); 830
(h) For counties having a total assessed valuation of 831
less than Seventy-five Million Dollars ($75,000,000.00), a salary 832
of Fifty-five Thousand Nine Hundred Twenty-nine Dollars 833
($55,929.00). 834
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(3) In addition to all other compensation paid pursuant to 835
this section, the board of supervisors shall pay to a person 836
serving as both the tax assessor and tax collector in their county 837
an additional Five Thousand Dollars ($5,000.00) per year. 838
(4) The annual salary established for assessors and tax 839
collectors shall not be reduced as a result of a reduction in 840
total assessed valuation. The salaries shall be increased as a 841
result of an increase in total assessed valuation. 842
(5) In addition to all other compensation paid to assessors 843
and tax collectors in counties having two (2) judicial districts, 844
the board of supervisors shall pay such assessors and tax 845
collectors an additional Three Thousand Five Hundred Dollars 846
($3,500.00) per year. In addition to all other compensation paid 847
to assessors or tax collectors, in counties maintaining two (2) 848
full-time offices, the board of supervisors shall pay the assessor 849
or tax collector an additional Three Thousand Five Hundred Dollars 850
($3,500.00) per year. 851
(6) In addition to all other compensation paid to assessors 852
and tax collectors, the board of supervisors of a county shall 853
allow for such assessor or tax collector, or both, to be paid 854
additional compensation when there is a contract between the 855
county and one or more municipalities providing that the assessor 856
or tax collector, or both, shall assess or collect taxes, or both, 857
for the municipality or municipalities; and such assessor or tax 858
collector, or both, shall be authorized to receive such additional 859
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compensation from the county and/or the municipality or 860
municipalities in any amount allowed by the county and/or the 861
municipality or municipalities for performing those services. 862
(7) When any tax assessor holds a valid certificate of 863
educational recognition from the Mississippi Cooperative Extension 864
Service or is a licensed appraiser under Section 73-34-1 et seq., 865
he shall receive an additional One Thousand Five Hundred Dollars 866
($1,500.00) annually beginning the next fiscal year after 867
completion. When any tax assessor is a licensed state certified 868
Residential Appraiser (RA) or licensed state certified Timberland 869
Appraiser (TA) under Section 73-34-1 et seq., or when any tax 870
assessor holds a valid designation from the International 871
Association of Assessing Officers as a Cadastral Mapping 872
Specialist (CMS) or Personal Property Specialist (PPS) or 873
Residential Evaluation Specialist (RES), he shall receive an 874
additional Six Thousand Five Hundred Dollars ($6,500.00) annually 875
beginning the next fiscal year after completion. When any tax 876
assessor holds the valid designation of Certified Assessment 877
Evaluator (CAE) from the International Association of Assessing 878
Officers or is a state certified General Real Estate Appraiser 879
(GA) under Section 73-34-1 et seq., he shall receive an additional 880
Eight Thousand Five Hundred Dollars ($8,500.00) annually beginning 881
the next fiscal year after completion. 882
(8) The salaries provided for in this section shall be the 883
total funds paid to the county assessors and tax collectors and 884
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shall be full compensation for their services, with any fees being 885
paid to the county general fund. 886
(9) The salaries provided for in this section shall be 887
payable monthly on the first day of each calendar month by 888
chancery clerk's warrant drawn on the general fund of the county; 889
however, the board of supervisors, by resolution duly adopted and 890
entered on its minutes, may provide that such salaries shall be 891
paid semimonthly on the first and fifteenth day of each month or 892
every two (2) weeks pursuant to Section 25-3-29. If a pay date 893
falls on a weekend or legal holiday, salary payments shall be made 894
on the workday immediately preceding the weekend or legal holiday. 895
(10) A tax assessor or tax collector who wishes to receive 896
or continue to receive a retirement allowance while serving in 897
elective office as authorized by Section 25-11-127(6) may waive 898
all or any part of the compensation provided under this section in 899
order to comply with the limitations on compensation required by 900
Section 25-11-127(6). 901
[From and after January 1, 2028, this section shall read as 902
follows:] 903
(1) The term "total assessed valuation" as used in this 904
section only refers to the ad valorem assessment for the county 905
and, in addition, in counties where oil or gas is produced, the 906
actual value of oil at the point of production, as certified to 907
the counties by the Department of Revenue under the provisions of 908
Sections 27-25-501 through 27-25-525, and the actual value of gas 909
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as certified by the Department of Revenue under the provisions of 910
Sections 27-25-701 through 27-25-723. 911
(2) The salary of assessors and collectors of the various 912
counties is fixed as full compensation for their services as 913
county assessors or tax collectors, or both if the office of 914
assessor has been combined with the office of tax collector. The 915
annual salary of each assessor or tax collector, or both if the 916
offices have been combined, shall be based upon the total assessed 917
valuation of his respective county for the preceding taxable year 918
in the following categories and for the following amounts: 919
(a) For counties having a total assessed valuation of 920
Three Billion Dollars ($3,000,000,000.00) or more, a salary of 921
Eighty Thousand Five Hundred Sixty Dollars ($80,560.00); 922
(b) For counties having a total assessed valuation of 923
at least Two Billion Dollars ($2,000,000,000.00) but less than 924
Three Billion Dollars ($3,000,000,000.00), a salary of 925
Seventy-seven Thousand Two Hundred Dollars ($77,200.00); 926
(c) For counties having a total assessed valuation of 927
at least One Billion Dollars ($1,000,000,000.00) but less than Two 928
Billion Dollars ($2,000,000,000.00), a salary of Seventy-four 929
Thousand Five Hundred Seventy-five Dollars ($74,575.00); 930
(d) For counties having a total assessed valuation of 931
at least Five Hundred Million Dollars ($500,000,000.00) but less 932
than One Billion Dollars ($1,000,000,000.00), a salary of 933
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Seventy-one Thousand Four Hundred Twenty-five Dollars 934
($71,425.00); 935
(e) For counties having a total assessed valuation of 936
at least Two Hundred Fifty Million Dollars ($250,000,000.00) but 937
less than Five Hundred Million Dollars ($500,000,000.00), a salary 938
of Sixty-eight Thousand Eight Hundred Dollars ($68,800.00); 939
(f) For counties having a total assessed valuation of 940
at least One Hundred Fifty Million Dollars ($150,000,000.00) but 941
less than Two Hundred Fifty Million Dollars ($250,000,000.00), a 942
salary of Sixty-six Thousand Seven Hundred Dollars ($66,700.00); 943
(g) For counties having a total assessed valuation of 944
at least Seventy-five Million Dollars ($75,000,000.00) but less 945
than One Hundred Fifty Million Dollars ($150,000,000.00), a salary 946
of Sixty-five Thousand One Hundred Twenty-five Dollars 947
($65,125.00); 948
(h) For counties having a total assessed valuation of 949
less than Seventy-five Million Dollars ($75,000,000.00), a salary 950
of Sixty Thousand Nine Hundred Twenty-nine Dollars ($60,929.00). 951
(3) In addition to all other compensation paid pursuant to 952
this section, the board of supervisors shall pay to a person 953
serving as both the tax assessor and tax collector in their county 954
an additional Five Thousand Dollars ($5,000.00) per year. 955
(4) The annual salary established for assessors and tax 956
collectors shall not be reduced as a result of a reduction in 957
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total assessed valuation. The salaries shall be increased as a 958
result of an increase in total assessed valuation. 959
(5) In addition to all other compensation paid to assessors 960
and tax collectors in counties having two (2) judicial districts, 961
the board of supervisors shall pay such assessors and tax 962
collectors an additional Three Thousand Five Hundred Dollars 963
($3,500.00) per year. In addition to all other compensation paid 964
to assessors or tax collectors, in counties maintaining two (2) 965
full-time offices, the board of supervisors shall pay the assessor 966
or tax collector an additional Three Thousand Five Hundred Dollars 967
($3,500.00) per year. 968
(6) In addition to all other compensation paid to assessors 969
and tax collectors, the board of supervisors of a county shall 970
allow for such assessor or tax collector, or both, to be paid 971
additional compensation when there is a contract between the 972
county and one or more municipalities providing that the assessor 973
or tax collector, or both, shall assess or collect taxes, or both, 974
for the municipality or municipalities; and such assessor or tax 975
collector, or both, shall be authorized to receive such additional 976
compensation from the county and/or the municipality or 977
municipalities in any amount allowed by the county and/or the 978
municipality or municipalities for performing those services. 979
(7) When any tax assessor holds a valid certificate of 980
educational recognition from the Mississippi Cooperative Extension 981
Service or is a licensed appraiser under Section 73-34-1 et seq., 982
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he shall receive an additional One Thousand Five Hundred Dollars 983
($1,500.00) annually beginning the next fiscal year after 984
completion. When any tax assessor is a licensed state certified 985
Residential Appraiser (RA) or licensed state certified Timberland 986
Appraiser (TA) under Section 73-34-1 et seq., or when any tax 987
assessor holds a valid designation from the International 988
Association of Assessing Officers as a Cadastral Mapping 989
Specialist (CMS) or Personal Property Specialist (PPS) or 990
Residential Evaluation Specialist (RES), he shall receive an 991
additional Six Thousand Five Hundred Dollars ($6,500.00) annually 992
beginning the next fiscal year after completion. When any tax 993
assessor holds the valid designation of Certified Assessment 994
Evaluator (CAE) from the International Association of Assessing 995
Officers or is a state certified General Real Estate Appraiser 996
(GA) under Section 73-34-1 et seq., he shall receive an additional 997
Eight Thousand Five Hundred Dollars ($8,500.00) annually beginning 998
the next fiscal year after completion. 999
(8) The salaries provided for in this section shall be the 1000
total funds paid to the county assessors and tax collectors and 1001
shall be full compensation for their services, with any fees being 1002
paid to the county general fund. 1003
(9) The salaries provided for in this section shall be 1004
payable monthly on the first day of each calendar month by 1005
chancery clerk's warrant drawn on the general fund of the county; 1006
however, the board of supervisors, by resolution duly adopted and 1007
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entered on its minutes, may provide that such salaries shall be 1008
paid semimonthly on the first and fifteenth day of each month or 1009
every two (2) weeks pursuant to Section 25-3-29. If a pay date 1010
falls on a weekend or legal holiday, salary payments shall be made 1011
on the workday immediately preceding the weekend or legal holiday. 1012
(10) A tax assessor or tax collector who wishes to receive 1013
or continue to receive a retirement allowance while serving in 1014
elective office as authorized by Section 25-11-127(6) may waive 1015
all or any part of the compensation provided under this section in 1016
order to comply with the limitations on compensation required by 1017
Section 25-11-127(6). 1018
SECTION 8. Section 25-3-25, Mississippi Code of 1972, is 1019
amended as follows: 1020
25-3-25. (1) Except as otherwise provided in subsections 1021
(2) through (3) of this section, the salaries of sheriffs of the 1022
various counties are fixed as full compensation for their 1023
services. 1024
The annual salary for each sheriff shall be based upon the 1025
total population of his county according to the latest federal 1026
decennial census in the following categories and for the following 1027
amounts; however, no sheriff shall be paid less than the salary 1028
authorized under this section to be paid the sheriff based upon 1029
the population of the county according to the most recent federal 1030
decennial census: 1031
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(a) For counties with a total population of more than 1032
one hundred thousand (100,000), a salary of One Hundred Four 1033
Thousand Dollars ($104,000.00). 1034
(b) For counties with a total population of more than 1035
forty-four thousand (44,000) and not more than one hundred 1036
thousand (100,000), a salary of Ninety-five Thousand Dollars 1037
($95,000.00). 1038
(c) For counties with a total population of more than 1039
thirty thousand (30,000) and not more than forty-four thousand 1040
(44,000), a salary of Ninety Thousand Dollars ($90,000.00). 1041
(d) For counties with a total population of more than 1042
twelve thousand five hundred (12,500) and not more than thirty 1043
thousand (30,000), a salary of Eighty-five Thousand Dollars 1044
($85,000.00). 1045
(e) For counties with a total population of not more 1046
than twelve thousand five hundred (12,500), a salary of Eighty 1047
Thousand Dollars ($80,000.00). 1048
(2) In addition to the salary provided in subsection (1) of 1049
this section, the board of supervisors of any county, in its 1050
discretion, may pay an annual supplement to the sheriff of the 1051
county in an amount not to exceed Thirty-five Thousand Dollars 1052
($35,000.00). The amount of the supplement shall be spread on the 1053
minutes of the board. 1054
(3) In addition to the salary provided in subsection (1) of 1055
this section and any supplements authorized in subsection (2) of 1056
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this section, a sheriff may receive the premium pay provided for 1057
in Section 45-2-41 as part of the sheriff's compensation. 1058
(4) (a) The salaries provided in this section shall be 1059
payable monthly on the first day of each calendar month by 1060
chancery clerk's warrant drawn on the general fund of the county; 1061
however, the board of supervisors, by resolution duly adopted and 1062
entered on its minutes, may provide that such salaries shall be 1063
paid semimonthly on the first and fifteenth day of each month. If 1064
a pay date falls on a weekend or legal holiday, salary payments 1065
shall be made on the workday immediately preceding the weekend or 1066
legal holiday. 1067
(b) At least Ten Dollars ($10.00) from each fee 1068
collected and deposited into the county's general fund under the 1069
provisions of * * * Section 25-7-19(1)(a), (c) and (g) shall be 1070
used for the sheriffs' salaries authorized in Section 25-3-25; as 1071
such ten-dollar * * * amount was authorized * * * in Chapter 331, 1072
Laws of 2007, for the purpose of providing additional monies to 1073
the counties for sheriffs' salaries. 1074
(5) (a) All sheriffs, each year, shall attend twenty (20) 1075
hours of continuing education courses in law enforcement. Such 1076
courses shall be approved by the Mississippi Board on Law 1077
Enforcement Officer Standards and Training. Such education 1078
courses may be provided by an accredited law enforcement academy 1079
or by the Mississippi Sheriffs' Association. 1080
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(b) The Mississippi Board on Law Enforcement Officer 1081
Standards and Training shall reimburse each county for the 1082
expenses incurred by sheriffs and deputy sheriffs for attendance 1083
at any approved training programs as required by this subsection. 1084
(6) Notwithstanding any provision of this section to the 1085
contrary, no sheriff shall receive for his services an annual 1086
salary less than the salary paid to that sheriff on July 1, 2024. 1087
(7) A sheriff who wishes to receive or continue to receive a 1088
retirement allowance while serving in elective office as 1089
authorized by Section 25-11-127(6) may waive all or any part of 1090
the compensation provided under this section in order to comply 1091
with the limitations on compensation required by Section 1092
25-11-127(6). 1093
SECTION 9. Section 25-3-31, Mississippi Code of 1972, is 1094
amended as follows: 1095
25-3-31. * * * The annual salaries of the following elected 1096
state and district officers are fixed as follows: 1097
Governor.............................................. $ 160,000.00 1098
Attorney General....................................... 150,000.00 1099
Secretary of State..................................... 120,000.00 1100
Commissioner of Insurance.............................. 150,000.00 1101
State Treasurer........................................ 120,000.00 1102
State Auditor of Public Accounts....................... 150,000.00 1103
Commissioner of Agriculture and Commerce............... 120,000.00 1104
Transportation Commissioners........................... 95,000.00 1105
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Public Service Commissioners........................... 95,000.00 1106
* * * 1107
(2) A state or district officer who wishes to receive or 1108
continue to receive a retirement allowance while serving in 1109
elective office as authorized by Section 25-11-127(6) may waive 1110
all or any part of the compensation provided under this section in 1111
order to comply with the limitations on compensation required by 1112
Section 25-11-127(6). 1113
SECTION 10. Section 25-3-35, Mississippi Code of 1972, is 1114
amended as follows: 1115
25-3-35. (1) The annual salaries of the following judges 1116
are fixed as follows: 1117
* * * 1118
Chief Justice of the Supreme Court................ $181,491.00 1119
Presiding Justices of the Supreme Court, each..... 176,737.00 1120
Associate Justices of the Supreme Court, each..... 173,800.00 1121
* * * 1122
The fixed salaries in this subsection (1) shall be paid from 1123
the State General Fund and from the Judicial System Operation Fund 1124
created under Section 9-21-45. No less than: One Hundred Fifteen 1125
Thousand Three Hundred Ninety Dollars ($115,390.00) of the Chief 1126
Justice's salary in this subsection (1), One Hundred Thirteen 1127
Thousand One Hundred Ninety Dollars ($113,190.00) of the salary of 1128
a presiding justice in this subsection (1), and One Hundred Twelve 1129
Thousand Five Hundred Thirty Dollars ($112,530.00) of the salary 1130
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of an associate justice in this subsection (1) shall be paid from 1131
general fund monies; in addition, the Legislature shall 1132
appropriate annually from the Judicial System Operation Fund a sum 1133
sufficient to increase the salary of the Chief Justice, a 1134
presiding justice and an associate justice to the levels set forth 1135
in this subsection (1). 1136
The fixed salaries as specified in this subsection (1) shall 1137
be the exclusive and total compensation which can be reported to 1138
the Public Employees' Retirement System for retirement purposes; 1139
however, any judge in office on December 31, 2003, may continue to 1140
report his expense allowance as part of his compensation for 1141
retirement purposes. 1142
(2) The annual salaries of the judges of the Court of 1143
Appeals of Mississippi are fixed as follows: 1144
* * * 1145
Chief Judge of the Court of Appeals............... $169,349.00 1146
Associate Judges of the Court of Appeals, each.... 168,467.00 1147
* * * 1148
The fixed salaries in this subsection (2) shall be paid from 1149
the State General Fund and from the Judicial System Operation Fund 1150
created under Section 9-21-45. No less than One Hundred Eight 1151
Thousand One Hundred Thirty Dollars ($108,130.00) of the Chief 1152
Judge's salary in this subsection (2) shall be paid from general 1153
fund monies; in addition, the Legislature shall appropriate 1154
annually from the Judicial System Operation Fund a sum sufficient 1155
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to increase the Chief Judge's salary to the level set forth in 1156
this subsection (2). No less than One Hundred Five Thousand Fifty 1157
Dollars ($105,050.00) of the salary of an associate judge in this 1158
subsection (2) shall be paid from general fund monies; in 1159
addition, the Legislature shall appropriate annually from the 1160
Judicial System Operation Fund a sum sufficient to increase the 1161
salary of an associate judge to the level set forth in this 1162
subsection (2). 1163
The fixed salaries as specified in this subsection (2) shall 1164
be the exclusive and total compensation which can be reported to 1165
the Public Employees' Retirement System for retirement purposes; 1166
however, any judge in office on December 31, 2003, may continue to 1167
report his expense allowance as part of his compensation for 1168
retirement purposes. 1169
(3) The annual salaries of the chancery and circuit court 1170
judges are fixed as follows: 1171
* * * 1172
Chancery Judges, each............................. $158,000.00 1173
Circuit Judges, each.............................. 158,000.00 1174
* * * 1175
The fixed salaries in this subsection (3) shall be paid from 1176
the State General Fund and from the Judicial System Operation Fund 1177
created under Section 9-21-45. No less than One Hundred Four 1178
Thousand One Hundred Seventy Dollars ($104,170.00) of the salary 1179
of a chancery or circuit judge in this subsection (3) shall be 1180
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paid from general fund monies; in addition, the Legislature shall 1181
appropriate annually from the Judicial System Operation Fund a sum 1182
sufficient to increase the salary of a chancery or circuit judge 1183
to the levels set forth in this subsection (3). 1184
(4) From and after January 1, 2019, and every four (4) years 1185
thereafter, the annual salaries of the judges in subsections (1), 1186
(2) and (3) shall be fixed at the level of compensation 1187
recommended by the State Personnel Board according to the board's 1188
most recent report on judicial salaries, as required under Section 1189
25-9-115, to the extent that sufficient funds are available. The 1190
annual salaries fixed in accordance with this subsection (4) shall 1191
not become effective until the commencement of the next 1192
immediately succeeding term of office. 1193
(5) The Supreme Court shall prepare a payroll for chancery 1194
judges and circuit judges and submit such payroll to the 1195
Department of Finance and Administration. 1196
(6) The annual salary of the full-time district attorneys 1197
shall be * * * ninety-five percent (95%) of the salary authorized 1198
by law for circuit and chancery court judges of this state. 1199
(7) The annual salary of the full-time legal assistants 1200
shall be not less than Fifteen Thousand Dollars ($15,000.00) nor 1201
more than eighty percent (80%) of the salary of the district 1202
attorney for legal assistants who have been licensed to practice 1203
law for five (5) years or less; eighty-five percent (85%) of the 1204
salary of the district attorney for legal assistants who have been 1205
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licensed to practice law for at least five (5) years but less than 1206
fifteen (15) years; and ninety percent (90%) of the salary of the 1207
district attorney for legal assistants who have been licensed to 1208
practice law for at least fifteen (15) years or more. 1209
(8) A judge or district attorney who wishes to receive or 1210
continue to receive a retirement allowance while serving in 1211
elective office as authorized by Section 25-11-127(6) may waive 1212
all or any part of the compensation provided under this section in 1213
order to comply with the limitations on compensation required by 1214
Section 25-11-127(6). 1215
SECTION 11. Section 25-3-36, Mississippi Code of 1972, is 1216
amended as follows: 1217
25-3-36. (1) Until October 1, 2008, every justice court 1218
judge shall receive as full compensation for his or her services, 1219
and in lieu of any and all other fees, costs or compensation 1220
heretofore authorized for such justice court judge, an annual 1221
salary based upon the population of his or her county according to 1222
the latest federal decennial census; however, no justice court 1223
judge shall be paid less than the salary authorized under this 1224
section to be paid the justice court judge based upon the 1225
population of the county according to the 1980 federal decennial 1226
census. The amount of which salary shall be determined as 1227
follows: 1228
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(a) In counties with a population of more than two 1229
hundred thousand (200,000), a salary of Fifty-five Thousand Five 1230
Hundred Fifty-nine Dollars ($55,559.00). 1231
(b) In counties with a population of more than one 1232
hundred fifty thousand (150,000) but not more than two hundred 1233
thousand (200,000), a salary of Fifty-one Thousand Five Dollars 1234
($51,005.00). 1235
(c) In counties with a population of more than 1236
seventy-five thousand (75,000) but not more than one hundred fifty 1237
thousand (150,000), a salary of Forty-six Thousand Four Hundred 1238
Fifty-one Dollars ($46,451.00). 1239
(d) In counties with a population of more than 1240
forty-nine thousand (49,000) but not more than seventy-five 1241
thousand (75,000), a salary of Forty Thousand Seventy-five Dollars 1242
($40,075.00). 1243
(e) In counties with a population of more than 1244
thirty-four thousand (34,000) but not more than forty-nine 1245
thousand (49,000), a salary of Thirty-four Thousand Six Hundred 1246
Ten Dollars ($34,610.00). 1247
(f) In counties with a population of more than 1248
twenty-four thousand five hundred (24,500) but not more than 1249
thirty-four thousand (34,000), a salary of Thirty-two Thousand 1250
Seven Hundred Eighty-nine Dollars ($32,789.00). 1251
(g) In counties with a population of more than 1252
twenty-one thousand (21,000) but not more than twenty-four 1253
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thousand five hundred (24,500), a salary of Twenty-nine Thousand 1254
One Hundred Forty-six Dollars ($29,146.00). 1255
(h) In counties with a population of more than sixteen 1256
thousand five hundred (16,500) but not more than twenty-one 1257
thousand (21,000), a salary of Twenty-five Thousand Five Hundred 1258
Two Dollars ($25,502.00). 1259
(i) In counties with a population of more than twelve 1260
thousand (12,000) but not more than sixteen thousand five hundred 1261
(16,500), a salary of Twenty-one Thousand Eight Hundred Fifty-nine 1262
Dollars ($21,859.00). 1263
(j) In counties with a population of more than eight 1264
thousand (8,000) but not more than twelve thousand (12,000), a 1265
salary of Eighteen Thousand Dollars ($18,000.00). 1266
(k) In counties with a population of eight thousand 1267
(8,000) or less, a salary of Fourteen Thousand Four Hundred 1268
Dollars ($14,400.00). 1269
The board of supervisors of any county having two (2) 1270
judicial districts and two (2) justice court judges for the county 1271
shall pay each justice court judge an amount equal to that 1272
provided in this subsection for judges in the next higher 1273
population category per year, if the justice court judge maintains 1274
regular office hours and is personally present in the office they 1275
maintain for at least thirty (30) hours per week. 1276
In any county having a population greater than eight thousand 1277
(8,000) but less than eight thousand five hundred (8,500) 1278
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according to the 1990 federal decennial census and in which U.S. 1279
Highway 61 and Mississippi Highway 4 intersect, the board of 1280
supervisors, in its discretion, may pay such justice court judges 1281
an additional amount not to exceed the sum of Eleven Thousand Five 1282
Hundred Fifty Dollars ($11,550.00) per year, payable beginning 1283
April 1, 1997. 1284
In any county having a population greater than ten thousand 1285
(10,000) but less than ten thousand five hundred (10,500) 1286
according to the 1990 federal decennial census and in which 1287
Mississippi Highway 3 and Mississippi Highway 6 intersect, the 1288
board of supervisors, in its discretion, may pay such justice 1289
court judges an additional amount not to exceed One Thousand Four 1290
Hundred Fifty Dollars ($1,450.00) per year, payable beginning 1291
April 1, 1997. 1292
In any county having a population greater than twenty-four 1293
thousand seven hundred (24,700) and less than twenty-four thousand 1294
nine hundred (24,900), according to the 1990 federal census, 1295
wherein Mississippi Highways 15 and 16 intersect, the board of 1296
supervisors shall pay such justice court judge an additional 1297
amount equal to Two Thousand Five Hundred Dollars ($2,500.00) per 1298
year. 1299
(2) From and after October 1, 2008, every justice court 1300
judge shall receive as full compensation for his or her services, 1301
and in lieu of any and all other fees, costs or compensation 1302
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heretofore authorized for such justice court judge, an annual 1303
salary in an amount that is the greater of the following: 1304
(a) The amount paid to a member of the board of 1305
supervisors in the same county in which the justice court judge 1306
presides; or 1307
(b) One hundred three percent (103%) of the salary 1308
authorized under this section as of September 30, 2008, for a 1309
justice court judge in that county. 1310
If supervisors of a county receive a salary increase, justice 1311
court judges whose salary is determined under this paragraph shall 1312
be paid an amount reflecting a commensurate increase. 1313
(3) Notwithstanding the provisions of subsection (1) of this 1314
section, in the event that the number of justice court judges 1315
authorized pursuant to Section 9-11-2(1) is exceeded pursuant to 1316
the provisions of Section 9-11-2(4), the aggregate of the salaries 1317
paid to the justice court judges of such a county shall not exceed 1318
the amount sufficient to pay the number of justice court judges 1319
authorized pursuant to Section 9-11-2(1), and such amount shall be 1320
equally divided among those justice court judges continuing to 1321
hold office under the provisions of Section 9-11-2(4). 1322
(4) From and after January 1, 1984, all fees, costs, fines 1323
and penalties charged and collected in the justice court shall be 1324
paid to the clerk of the justice court for deposit, along with 1325
monies from cash bonds and other monies which have been forfeited 1326
in criminal cases, into the general fund of the county as provided 1327
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in Section 9-11-19; and the clerk of the board of supervisors 1328
shall be authorized and empowered, upon approval by the board of 1329
supervisors, to make disbursements and withdrawals from the 1330
general fund of the county in order to pay any reasonable and 1331
necessary expenses incurred in complying with this section, 1332
including payment of the salaries of justice court judges as 1333
provided by subsection (1) of this section. The provisions of 1334
this subsection shall not, except as to cash bonds and other 1335
monies which have been forfeited in criminal cases, apply to 1336
monies required to be deposited in the justice court clerk 1337
clearing account as provided in Section 9-11-18, Mississippi Code 1338
of 1972. 1339
(5) The salaries provided for in this section shall be 1340
payable monthly by warrant drawn by the clerk of the board of 1341
supervisors on the general fund of the county; however, the board 1342
of supervisors, by resolution duly adopted and entered on its 1343
minutes, may provide that such salaries shall be paid semimonthly 1344
on the first and fifteenth day of each month or every two (2) 1345
weeks pursuant to Section 25-3-29. If a pay date falls on a 1346
weekend or legal holiday, salary payments shall be made on the 1347
workday immediately preceding the weekend or legal holiday. 1348
(6) Provided, that the salary of any justice court judge 1349
shall not be reduced during his term of office as a result of a 1350
population change following a federal decennial census. 1351
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ST: Retirement; allow PERS retirees to serve in
elective office in same manner as for elected
county or municipal offices.
(7) Any justice court judge who is unable to attend and hold 1352
court by reason of being under suspension by the Commission on 1353
Judicial Performance or the Mississippi Supreme Court shall not 1354
receive a salary while under such suspension. 1355
(8) A justice court judge who wishes to receive or continue 1356
to receive a retirement allowance while serving in elective office 1357
as authorized by Section 25-11-127(6) may waive all or any part of 1358
the compensation provided under this section in order to comply 1359
with the limitations on compensation required by Section 1360
25-11-127(6). 1361
SECTION 12. This act shall take effect and be in force from 1362
and after July 1, 2026. 1363