Property Valuation

Assessed value in Mississippi is determined by:

AThe appraised market value set by a private appraiser
BThe county tax assessor, often as a percentage of market value✓ Correct
CMREC based on listing price
DThe mortgage lender's appraisal

Explanation

The county tax assessor determines assessed value, typically as a set percentage of market value (assessment ratio). Mississippi uses different ratios for different classes of property (residential, commercial, etc.).

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