The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as will fully inform them as to the true value of the property to be assessed. Any person or concern failing or refusing to comply with such demand shall be precluded from objecting to any such assessment.
Miss. Code Ann. § 27-35-97
Supervisors may require books and papers to be produced
Applied in 1 court decision — leading case 3545 Mitchell Road, LLC v. Board of Supervisors (2010)
Most recently applied in 3545 Mitchell Road, LLC v. Board of Supervisors (June 2010)
Codes, Hemingway’s 1921 Supp. § 7769p1; 1930, § 3168; 1942, § 9792; Laws, 1920, ch, 323.
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.