Bill Text: MS HB693 | 2018 | Regular Session | Enrolled
Bill Title: Ad valorem tax; revise certain provisions regarding appeal of assessment.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2018-04-11 - Approved by Governor [HB693 Detail]
Download: Mississippi-2018-HB693-Enrolled.html
MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Ways and Means
By: Representative Barton
House Bill 693
(As Sent to Governor)
AN ACT TO AMEND SECTION 11-51-77, MISSISSIPPI CODE OF 1972, TO REVISE PROVISIONS RELATING TO APPEALS BY POLITICAL SUBDIVISIONS OF DECISIONS BY COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL AUTHORITIES AS TO THE ASSESSMENT OF AD VALOREM TAXES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 11-51-77, Mississippi Code of 1972, is amended as follows:
11-51-77. (1) Any person aggrieved by a decision of the board of supervisors or the municipal authorities of a city, town or village, as to the assessment of taxes, may, within ten (10) days after the adjournment of the meeting at which such decision is made, appeal to the circuit court of the county, upon giving bond, with sufficient sureties, in double the amount of the matter in dispute, but never less than One Hundred Dollars ($100.00), payable to the state, and conditioned to perform the judgment of the circuit court, and to be approved by the clerk of such board, who, upon the filing of such bond, shall make a true copy of any papers on file relating to such controversy, and file such copy certified by him, with said bond, in the office of the clerk of the circuit court, on or before its next term. The controversy shall be tried anew in the circuit court at the first term, and be a preference case, and, if the matter be decided against the person who appealed, judgment shall be rendered on the appeal bond for damages at the rate of ten percent (10%) on the amount in controversy and all costs. If the matter be decided in favor of the person who appealed, judgment in his favor shall be certified to the board of supervisors, or the municipal authorities, as the case may be, which shall conform thereto, and shall pay the costs.
(2) A political subdivision
may appeal an assessment of taxes as provided in this subsection (2). Only
the county attorney, the district attorney, * * * the Attorney General, or the political
subdivision acting through its attorney, if the state, county * * *, municipality or political
subdivision be aggrieved by a decision of the board of supervisors or the
municipal authorities of a city, town, or village as to the assessment of
taxes, may, within twenty (20) days after the adjournment of the meeting
at which such decision is made, or within twenty (20) days after the
adjournment of the meeting at which the assessment rolls are corrected in
accordance with the instructions of the * * * Department of Revenue,
or within twenty (20) days after the adjournment of the meeting of the
board of supervisors at which the approval of the roll by the * * * Department of Revenue
is entered, appeal to the circuit court of the county in like manner as in the
case of any person aggrieved as * * * provided in subsection (1) of
this section, except no bond shall be required, and such appeal may be
otherwise governed by the provisions of this section.
SECTION 2. This act shall take effect and be in force from and after July 1, 2018.
