MS SB2921

Increases annual salaries for county tax assessors and collectors across eight tiers based on total assessed valuation, ranging from $48,140 (counties under $35 million valuation) to $74,240 (counties with $2 billion or more valuation)

Provides an additional $5,000 per year for individuals serving as both tax assessor and tax collector in combined offices

Authorizes additional compensation of $3,500 per year for assessors and collectors in counties with two judicial districts or those maintaining two full-time offices

Allows additional pay for assessors holding professional certifications: $1,500 for IAAO educational recognition or licensed appraiser status; $6,500 for Residential/Timberland Appraiser or IAAO specialist designations; $8,500 for Certified Assessment Evaluator or General Real Estate Appraiser certification

Effective date set for October 1, 2012, or upon preclearance under Section 5 of the Voting Rights Act, whichever occurs later