MISSISSIPPI LEGISLATURE

2016 Regular Session

To: Judiciary, Division A

By: Senator(s) Dawkins

Senate Bill 2319

AN ACT TO AMEND SECTION 11-51-77, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE AMOUNT OF THE APPEAL BOND REQUIRED FOR AN APPEAL FROM A DECISION BY A BOARD OF SUPERVISORS OR MUNICIPAL AUTHORITIES AS TO THE ASSESSMENT OF TAXES SHALL BE NOT LESS THAN $100.00 NOR MORE THAN $10,000.00; 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 the 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 not less than One Hundred Dollars ($100.00) nor more than Ten Thousand Dollars ($10,000.00), payable to the state, and conditioned to perform the judgment of the circuit court, and to be approved by the clerk of * * * such the board or municipality, who, upon the filing of * * * such the bond, shall make a true copy of any papers on file relating to * * * such the controversy, and file * * * such the copy certified by him, with * * * said the 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 is 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 is 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)  The county attorney, the district attorney, or the Attorney General, if the state, county or municipality 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 the 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 * * *State Tax Commission 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 * * *State Tax Commission 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 * * * hereinbefore provided in this section, except no bond shall be required, and * * * such the 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, 2016.