Classification and Unrecorded Land Contracts
If a taxpayer does not provide our office with a copy of an Unrecorded Land Contract they will not be eligible for the Class II - Owner Occupied status. The burden of proof for classification falls on the property owner. The Harrison County Assessors office has no record of unrecorded land contracts unless the taxpayer provides this proof. Therefore, we are not in error classifying these properties as Class III or IV.
Our office will no longer exonerate properties that were acquired via an unrecorded land contract that was not provided to our office by the taxpayer. The County Commission can only approve exonerations due to a clerical error. Therefore, exonerations will no longer be submitted for this reason. We will correct classification on only the current and future years at the time that proper documentation is provided by the taxpayer.