Revisiting contracts Warren County has in place for appraising homes and businesses for tax purposes is the next step in officials’ chase for about $1.5 million in unpaid property taxes, supervisors said Monday.

The delinquent funds relate to personal property, or, in most cases, inventories held by businesses. To recoup the money, supervisors have eyed more than 100 parcels on the tax rolls for 2012-14. A vote to remove 22 businesses that have closed in the past three years, which represented about 5 percent of the total number of late accounts, though some dated back to 2012.

On Monday, supervisors and Tax Assessor Angela Brown were at odds over having appraisers look for closed properties during the year.

“Perhaps it’s something we need to look at,” Board President Bill Lauderdale said of redoing contracts with Louisville, Miss.-based Wes Kight and Associates and Brandon-based Statewide Appraisal Services to make them the eyes on the street for the board as it relates to unpaid inventory taxes. The latter company, headed by John Lewis, is hired to appraise personal property. Lauderdale’s comment dovetailed with District 5 Supervisor Richard George’s suggestion to do the same, which Brown said would be too arduous on both contractors.

“Do you realize how much time that’s going to be?” Brown asked in response.

Kight and Lewis are paid $176,400 and $48,000 per year, respectively. Neither contract calls for either to check up on whether businesses are open or closed, and neither is paid by the hour. Both deals expire at the end of fiscal 2015.

Supervisors had county administrator John Smith recite procedure on how parcels can be removed from the tax rolls in a single action. George questioned Brown on how her office checks on notifications mailed to businesses that come up late on personal property taxes.

“If the post office delivers it without it coming back, we don’t know to investigate it,” Brown said.

In Mississippi, property may be seized and the doors to a business locked by the sheriff if taxes aren’t paid in a timely manner and authorities believe a debtor will flee without paying taxes on inventory, referred to as personal property. A distress warrant is issued beforehand.

The Warren County Sheriff’s Office had received 81 such warrants in October, though 12 were later found by deputies to be out of business or had no building left. No update for November’s activity was given to supervisors on Monday.