Letter to the Editor
To the Editor:
First, let me give all the glory and honor to God, who keeps my tongue and integrity.
I read in The South Reporter on June 20, 2018, where the Board of Supervisors and Marshall County Zoning basically threw me under the bus in the Task Force review. I served on this task force in good faith, to see what solutions can be made to attract site-built homes in Marshall County.
1. How we establish true value on a subdivision lot is laid out in Title 27 – Taxation and Finance – of the Mississippi Code, not what we feel. My input must have gotten lost in translation.
2. When a developer files a platted subdivision plat, it can no longer enjoy Agricultural Use Value on those lots. The status has been changed – MS Code 27-35-49.
3. When a lot is sold, that determines the value, which provides us with the necessary documentation to determine what the lots should be appraised for.
4. When lots are not sold, the assessor can allow a 50 percent developer’s discount. This is taxed at half of its value, and is at the discretion of the tax assessor. We do this in Marshall County to attract development and to relieve the full tax burden on the developer.
5. The values on your tax rolls are in line with the guidelines and regulations of the State of Mississippi. We pass our audits yearly!
6. The tax assessor’s duty is to bring in revenue for the county in a fair and accurate manner for all.
7. Finally, this is what “I feel!” A developer should not develop more lots in his subdivision than he is able to pay taxes on! (This is what the average taxpayer has to consider...how much can I build and still afford to pay taxes on.) In other words, don’t try to make a huge profit at the expense of the county, but try to work with the county to provide the necessary revenue for the county!
Juanita M. Dillard,
Marshall County Tax Assessor