MS HB1360

Establishes additional annual compensation for county tax collectors and deputy tax collectors who obtain certification from the Education and Certification Board: $2,000 for Collector of Revenue I (CR 1) or Collector of Revenue II (CR 2) certification, and $2,500 for Mississippi Collector of Revenue (MCR) certification.

Requires payment of additional compensation to begin at the start of the next fiscal year after the tax collector or deputy receives their certification.

Amends Section 25-3-3 to authorize boards of supervisors to pay the additional compensation amounts specified in Section 27-1-51(6) to tax collectors and deputy tax collectors holding valid certificates from the Education and Certification Board.

Updates references in Section 25-3-3 from "State Tax Commission" to "Department of Revenue" regarding oil and gas valuations.

Takes effect July 1, 2014.