Mississippi Code Title 27. Taxation and Finance § 27-1-59

The Education and Certification Board, in cooperation with the Center for Governmental Training and Technology within the Mississippi State University Extension Service, shall design two (2) tax collector and assessor-tax collector examinations, to be called “Collector of Revenue I” and “Collector of Revenue II.” All citizens of Mississippi are eligible to apply for and to be examined under “Collector of Revenue I” and “Collector of Revenue II” examinations, subject only to the resources and limitations of the board in conducting the examinations. Both examinations shall cover the subjects of real estate appraising, accounting, property tax law and collection procedures. Successful performance on the Collector of Revenue I examination requires the minimum knowledge needed for effective performance as a county tax collector or assessor-tax collector. Success on the Collector of Revenue II examination requires substantial knowledge of the subjects covered in the examination.