Rule 19-7-2.03 - Tax Exemption RequirementsTo 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.Miss. Code Ann. § 27-51-42.2 (Rev. 2010)