MS HB1330

Authorizes county tax collectors to employ off-duty deputy sheriffs certified by the Board on Law Enforcement Officer Standards and Training to seize and sell personal property for unpaid ad valorem taxes, as an alternative to using the sheriff.

Requires written agreement from the sheriff and approval from the board of supervisors before a tax collector may employ an off-duty deputy for these collection purposes.

Allows off-duty deputies employed by tax collectors to exercise the same authority as sheriffs under Sections 27-41-101 through 27-41-109 and Sections 13-3-161 through 13-3-173 regarding personal property seizure and sales.

Permits compensation of off-duty deputies to be negotiated directly between the tax collector and the officer, rather than following standard sheriff fee schedules under Section 25-7-19.

Takes effect July 1, 2011.