Miss. Code Ann. § 27-35-119

Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpayer

Applied in 3 court decisions — leading case 641 So. 2d 1124 - Lenoir v. Madison County (1994)

Most recently applied in Board of Supervisors of Clarke County, Mississippi v. BTH Quitman Hickory, LLC (October 2018)

Codes, Hemingway’s 1921 Supp. § 7769h1; 1930, § 3179; 1942, § 9803; Laws, 1920, ch. 323; Laws, 2002, ch. 498, § 2, eff from and after July 1, 2002.

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citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(1) The clerk of the board of supervisors shall mail notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission is entered to any taxpayer who objects to an assessment. Such notice shall be accompanied by an affidavit from the clerk stating the date upon which such notice was mailed.

(2) Any taxpayer who feels aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right of appeal to the circuit court in the manner provided by law, within twenty (20) days after the date the notice is mailed as provided for in subsection (1) of this section.

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.