The clerk of the board of supervisors shall certify to the truth and correctness of such lists of amendments to assessments referred to in Section 27-29-5 and shall further certify that he has compared the items listed for credit with the stub tax receipts and that no taxes have been collected on any such items.
Certification of correctness of lists
Miss. Code Ann. § 27-29-7, under Ad Valorem Taxes—General Provisions.
Miss. Code Ann. § 27-29-7