…however it isn’t in the Hinds County Tax Collector’s office, although that could be debated. They are simply following the rules written by the Mississippi State Tax Commission. So, my issue is with the Mississippi State Tax Commission. I finally received a copy of the “policy” in regards to affidavits. It took a phone call to Mr. Camper since he was so unprofessional in ignoring my email.
He sent me a copy of an instructional memo in regards to affidavits which was written in November 1994. My two issues I brought up from the beginning are this:
Why must I provide anything other than a signed affidavit stating the vehicle was not operated on the roads of Mississippi? The answer lies in the memo.
DOCUMENTATION NEEDED
Form 64-023, AFFIDAVIT Vehicle Not Operated Upon The Highways Of Mississippi, is the standard form that should be used. This is the only documentation required by law, however, if there is some doubt of the facts in a particular situation, you may request any additional documentation you may need to satisfy the doubt, such as repair bills or storage bills.
So providing a signed affidavit literally means nothing to them. It’s because they do not understand what an affidavit is. So the Tax Collectors Office has been given permission that allows them to require you to go above and beyond the law simply to settle any doubt they may have. So this issue is never going to be corrected.
Why was I given a March decal when I applied in April? The answer also lies in the memo.
HOW TO CALCULATE THE TAXES DUE
When an owner of a motor vehicle brings in an affidavit stating that the motor vehicle has not been operated on the roads, a 12 month tag is to be sold to him beginning with the 1st day of the month in which the owner comes into the office with the affidavit. That means the expiration month will be the previous month. The purchase date would need to be a date within the previous month. In this case, the purchase date is more accurately described as a registration date. The computer will need this date to be able to calculate the correct taxes and, if applicable, penalties.
HUH?! The second sentence obviously contradicts the first sentence. I came into the office on April 25th so obviously I should have been given an April decal. It seems to me that the MS Tax Commission is making money and the tax payer is loosing money. Am I wrong? If so, someone please enlighten me as I had someone from the MS Tax Commission call me and try to sell me on some obscure memo indicating all this was forthright. I think I’ll show information to an attorney friend of mine who also happens to be in the House of Representatives. Maybe he can shed some light.