MS SB2004

Increases annual salaries for county tax assessors and collectors across eight categories based on total assessed valuation, ranging from $48,140 to $74,240.

Updates references from "State Tax Commission" to "Department of Revenue" for oil and gas valuations in counties where those resources are produced.

Provides additional annual compensation: $5,000 for combined assessor/collector positions, $3,500 for counties with two judicial districts or two full-time offices, and up to $8,500 based on professional certifications from the International Association of Assessing Officers or appraiser licenses.

Requires submission to the Attorney General of the United States for Voting Rights Act approval before implementation on or after October 1, 2013.

Maintains existing provisions prohibiting salary reductions due to declining assessed valuation and allowing additional compensation for municipal tax assessment and collection contracts.