The clerk of the board of supervisors shall make one copy of the said assessment rolls, and shall certify and deliver the same to the tax collector which when done shall have the same force and effect as other certified copies of tax rolls placed in the hands of the tax collector.
Duty of clerk of board of supervisors
Miss. Code Ann. § 27-35-315, under Assessment of Railroads and Other Public Service Corporations.
Miss. Code Ann. § 27-35-315