Tax Office

Elected Officials

Allen Morgan

Tax Assessor and Collector
Took Office: 2011

The tax assessor is required by the Mississippi Constitution to list and value all property subject to ad valorem taxation on an assessment roll each year. The ad valorem basis for taxation means that all property should be taxed according to value. The assessed value is the percentage of "fair market value" or "use value" as prescribed by law.

The tax collector is responsible for the collection and settlement of taxes, on real property, personal property, manufactured homes, automobiles, motorcycles, trailers, and airplanes. Use tax is collected on items brought to the state of Mississippi by residents for first use, storage, or consumption. Sales tax is collected on casual sales of motor vehicles between individuals.

Each year, as required by Mississippi code section 27-41-49 to 27-41-89, the tax collector must advertise and hold a tax sale for any unpaid taxes on real estate or any special assessments. Traditionally, the tax sale in Oktibbeha County takes place on the last Monday in August each year.