The tax collectors of all municipalities are hereby authorized to refund erroneously-paid privilege or ad valorem taxes paid such municipalities. An applicant for such refunds shall submit application to the tax collector of any such municipality, and if such claim be found by the tax collector to be due, and is allowed, then the tax collector of said municipality shall issue a warrant to the claimant and deduct the proper amounts from his next settlement.
Miss. Code Ann. § 21-33-79
Refund of erroneously paid taxes
Applied in 2 court decisions — leading case 530 So. 2d 141 - Morco Industries, Inc. v. City of Long Beach (1988)
Most recently applied in 834 So. 2d 39 - Fiddle, Inc. v. Shannon (January 2003)
Codes, 1930, § 2591; 1942, § 3742-41; Laws, 1926, ch. 273; Laws, 1936, ch. 278; Laws, 1950, ch. 492, § 41; Laws, 1985, ch. 425, § 1, eff from and after passage (approved March 2…
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.