MS HB904

Revises salary structure for county assessors and tax collectors based on total assessed valuation, with new salary ranges effective July 1, 2017.

Creates eight salary categories ranging from $55,750.00 annually for counties with assessed valuation under $75 million to $76,250.00 for counties with $3 billion or more.

Provides additional compensation of $5,000 annually when assessor and tax collector offices are combined in the same person.

Adds supplemental payments of $3,500 annually in counties with two judicial districts or two full-time offices, and allows additional compensation when municipalities contract for assessment or tax collection services.

Updates references from "State Tax Commission" to "Department of Revenue" and brings forward existing salary cap statute limiting state reimbursement to one-fourth of salary, not to exceed 1970-1971 payment amounts.