19 MAC Pt. 7, R. 2.03
Tax Exemption Requirements
Cite as 19 Miss. Admin. Code Pt. 7, R. 2.03
Tax Exemption Requirements
To receive the tax exemption, such person must make application, under oath, with the county
fire coordinator and present evidence that he or she is actively serving as a volunteer fire fighter
and has continuously served in such capacity for at least three (3) consecutive years. In defining
and prescribing those person that may qualify, the County Fire Coordinators may use the
following information:
A. Documentation from the Applicant’s Volunteer Fire Chief of the Department in which he
or she is serving indicating that the Applicant is in active service. This documentation
shall be in the form of the Volunteer Chief’s signature on the application for the tax
exemption.
B. Documentation that the Applicant has been in active service as a volunteer fire fighter for
any municipality, county, or dire district in Mississippi continuously for at least three(3)
consecutive years. This documentation may be provided to the County Fire Coordinator
at his or her discretion and in such form as he or she may deem necessary.
C. After reviewing the above mentioned information, the County Fire Coordinator shall
make the determination as to whether the applicant qualifies for the tax exemption. If the
Coordinator approves the application he or she shall sign the application, which will then
be certified to the County Tax Collector.