§ 19-3. Same—Duties of assessor, taxpayers.

The assessor shall call upon each taxable inhabitant of the city for a list of his taxable property, either in person or by leaving at his usual place of residence or business one of each of the blank lists above mentioned, whereupon said inhabitant is required to make out and deliver to said assessor a true list of all his taxable property with the value of each article, specifying all the taxable property of which he was possessed on the first day of January preceding, either in right of himself or his spouse, or as executor, administrator, guardian or agent of any person for whom he ought to render such list.

Such list shall be sworn to by the person rendering the same, which oath said assessor is required to administer; and all such lists shall be made out, sworn to and returned to said assessor before the first day of April of each year.

It is hereby made the duty of such assessor to report all neglects or refusals to make out such lists to the mayor, and to prosecute all such defaulters in the police court.

Said assessor shall report to the governing body all articles of taxable property, which, in his judgment, have been over or under assessed in value, with his reason therefor, at the time he submits the assessment rolls to it for correction of errors and the equalization of values therein.

Said assessor shall value and assess all taxable property belonging to nonresidents, and to all others who fail or refuse to render him sworn lists thereof, according to the best of his judgment.

(Code 1962, § 20-14)

State law reference

For requirement that list be filled out, executed and sworn to, Miss. Code 1972, § 27-35-21.