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4. Do you have in your possession, or is there located at your business, any machinery, equipment, furniture, fixtures, or vending machines leased, rented, loaned, or
stored at the location, but not owned by you? YES NO If the answer is yes, please list in the space provided below (Exclude licensed motor vehicles)
Selling Price Annual or Monthly Year of Year
Description of Item Name and Address of Owner (if stated in lease) Rent (specify) Manufacture Installed
$ $
5. Do you have any leasehold improvements at your business premises which have been arranged between you and other party(ies) either this year or in a previous
year? YES NO If the answer is yes, please list in the space provided below. (Leasehold improvements include, but are not limited to, shelving, bins,
counters, movable partitions, supplemental heating or air conditioning, draperies, or extraordinary lighting, electrical, or plumbing facilities.
Description of Improvement: Year Installed Cost
$
Have you rebuilt or re-manufactured any equipment? Yes No If the answer is yes, please list in the space provided below.
Description (Make and Model): Year of Rebuild Cost
$
Section 4 - (Leasing and Rental Companies Only)
Please check the appropriate category: Did you have machinery, equipment, furniture, or fixtures located in the county which were
Property was manufactured… leased, rented, loaned, or stored, and were in the possession of another party as of January 1?
YES NO If the answer is yes, please list in the space provided below.
...by you and you are the lessor.
…by another and you are the lessor.
Lessee’s Name and Address Quantity and Description Current Selling Price Annual or Monthly Term of Year Year
(New, Retail) Rent (Specify) Lease Manufactured Installed
$ $
Please notify me in writing if the appraisal or true value of my personal property is increased by 10% or $50,000.
Certification: I hereby certify under oath that the above entered information is true and correct to the best of my knowledge.
Verification under oath required by Miss. Code Ann. §27-35-23 (4)
Signature of Property Owner: Signature of Preparer (if other than Property Owner):
_____________________________________ Date:_________ ______________________________________ Date:_______
Property Owner Information
The purpose of this form is to enable the owner of property to render pertinent information to the County Assessor as conveniently as possible. Any questions
with regard to this rendition, or personal property assessments, should be addressed to the County Assessor.
This form must be completed in its entirety, certified, and submitted to the County Assessor. In the event of failure to do so, the County Assessor is required to
assess the property using the best information available.
A listing of furniture, fixtures, machinery, and equipment owned and/or leased in said county, by location, description, original year new, and original cost new, is
requested. (Please report inventory at cost.)
A listing of Leased equipment including lessor/lessee name, mailing address, description and location of equipment, original year new, and cost new is requested
Property not owned by the taxpayer, but in his/her charge, as lessee, parent, spouse, executor administrator, guardian, trustee, or otherwise, is to be rendered by
the person having that charge, and separate lists shall be returned for each party claimed as an owner of property.
In accordance with Mississippi code 1972 Section 27-35-45, Annotated (1995), FAILURE TO LIST FOR ASSESSMENT, AS REQUIRED BY LAW, ANY
PERSONAL PROPERTY WHICH IS TAXABLE UNDER THE LAWS OF MISSISSIPPI, OR FAILURE TO PROVIDE THE TAX ASSESSOR WITH ANY
DOCUMENTATION THAT THE ASSESSOR CONSIDERS NECESSARY TO VERIFY THE LIST, THE CURRENT YEAR ASSESSMENT SHALL BE INCREASED
BY TEN PERCENT(10%).
The tax lien date in Mississippi is January first to March first. Property is assessed to the person who owned it at that time. If ownership is unknown or uncertain,
then property is assessed to the person who was in possession of, or in charge of, the property at that time.
Time for filing is determined by the County Tax Assessor. In no case, however, can it be later than the first of April. All owners of taxable personal property are
required to file.
Personal Property is assessed in the county and district where it is located, with certain narrow exceptions. If one person owns personal property in more than one
taxing district, separate lists are to be made for each district.
Determination of true value for purpose of assessment shall mean and include, but shall not be limited to, market value, cash value, actual cash value, proper
value, and value for the purpose of appraisal for ad valorem taxation.
The County Assessor has the right to inspect any property, to propound questions, to examine books, records, and any documents relating to the ownership or
value of property, the right to ascertain the amount of insurance carried, and must be provided, on request.
Objections to assessments are made to the Board of Supervisors at the August meeting each year. The Board of Supervisors equalizes assessments between
and among properties on appeal, and may make adjustments to assessed value, accordingly.
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