The office of Tax Collector was established by the Mississippi Constitution (Article 5, Section 135). Jackson County is one of 17 counties in Mississippi with separate tax assessors and collectors offices since the County's total assessed value is above $65 million.
The Tax Collector is required to submit a budget of his office's estimated expenses for the next fiscal year at the July meeting of the Board of Supervisors. This budget should include amounts for the compensation of deputies and other employees of the Tax Collector's Office, travel and transportation expenses, theft insurance premiums, equipment and office supplies, and for other expenses that may be incurred in the performance of the duties of the office of assessor and tax collector.
In addition, the budget should include amounts for the payment of premiums on the bonds and insurance for the assessors and deputies that are considered by the Board of Supervisors necessary to protect the interests of the county.
About the Office
Before entering office, the Tax Collector is required to take the oath of office and give bond payable in a penalty equal to 5% of the sum of all state and county taxes shown by the assessment rolls for the year immediately preceding the commencement of the term of office. However, the bond shall not exceed $100,000.
Salary of Tax Collector is based upon the total assessed valuation of the county for the preceding taxable year. If the Collector collects property taxes for a City then the salary is increased by the Board of Supervisors to compensate for the extra work load. Currently the Tax Collector is paid $75,000 per year.