Bill Text: MS HB338 | 2013 | Regular Session | Introduced
Bill Title: Ad valorem taxation; revise procedure for appeal of decisions regarding objections to assessments of real or personal property.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-02-05 - Died In Committee [HB338 Detail]
Download: Mississippi-2013-HB338-Introduced.html
MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Ways and Means
By: Representative Denny
House Bill 338
AN ACT TO PROVIDE FOR A "MISSISSIPPI PROPERTY TAX BILL OF RIGHTS"; TO AMEND SECTION 27-4-3, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE BOARD OF TAX APPEALS TO HEAR APPEALS FROM TAXPAYERS REGARDING DECISIONS OF COUNTY BOARDS OF SUPERVISORS OR MUNICIPAL GOVERNING AUTHORITIES REGARDING OBJECTIONS TO ASSESSMENTS OF REAL OR PERSONAL PROPERTY ON THE COUNTY OR MUNICIPAL ASSESSMENT ROLLS; TO PROVIDE THAT A TAXPAYER MAY APPEAL A DECISION OF THE BOARD OF TAX APPEALS TO THE CIRCUIT COURT OF THE DISTRICT FOR THE COUNTY IN WHICH THE PROPERTY IS LOCATED; TO AMEND SECTIONS 27-35-119, 27-35-157, 21-33-10 AND 21-33-39, MISSISSIPPI CODE OF 1972, TO AUTHORIZE APPEALS TO THE BOARD OF TAX APPEALS REGARDING DECISIONS OF COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES REGARDING OBJECTIONS TO ASSESSMENTS OF REAL OR PERSONAL PROPERTY ON THE COUNTY AND MUNICIPAL ASSESSMENT ROLLS; TO BRING FORWARD SECTION 11-51-77, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES THE APPEAL OF FROM THE ASSESSMENT OF TAXES TO CIRCUIT COURT, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. The following shall be known as the "Mississippi Property Tax Bill of Rights":
(a) Taxpayers shall be informed and provided with information through the state's website and other printed material promoted by the state and made available publicly, to assist them in their understanding of their rights, remedies and responsibilities in matters of ad valorem taxation.
(b) Generally, all tangible property must be taxed on its true value. True value shall mean and include, but shall not be limited to, market value, cash value, actual cash value, proper value and value for the purposes of appraisal for ad valorem taxation.
(c) Property owners should receive all tax exemptions or other tax relief for which they qualify, if they apply for such relief in a timely fashion.
(d) Property owners have a right to reasonable notice of any changes in the ad valorem tax rate, the "True Value" of their property, or exemptions.
(e) Property owners have a right to file an objection with the county board of supervisors or municipal governing authority, in the manner currently prescribed by law, as to the true value of real or personal property as determined by such county board of supervisors or municipal governing authority.
(f) After first objecting to and receiving a decision from county boards of supervisors or municipal governing authorities regarding the assessment of real or personal property, property owners have the option of appealing any such decision to the Mississippi Board of Tax Appeals. This additional level of appeal provides property owners an alternative to filing an expensive and time-consuming lawsuit in circuit court and provides a venue for an impartial determination of matters affecting ad valorem assessments other than by the governing authority which originally determined the assessment and collects the tax.
SECTION 2. Section 27-4-3, Mississippi Code of 1972, is amended as follows:
27-4-3. (1) The Board of Tax Appeals shall have the following powers and duties:
(a) To adopt, amend or repeal those rules or regulations necessary to implement the duties assigned to the board.
(b) To have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the Department of Revenue under Sections 27-77-5, 27-77-9, 27-77-11 and 27-77-12, to arrange the time and place of the hearing on any such appeal, and where required, to arrange for any evidence presented to the board at such hearing to be transcribed or otherwise preserved for purposes of making a record of the hearing.
(c) To have jurisdiction over all administrative appeals regarding certain decisions and actions by the Department of Revenue under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., and under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq., as provided for under Section 67-1-72, to arrange the time and place of the hearing on any such appeal and to arrange for any evidence presented to the board at such hearing to be transcribed or otherwise preserved for purposes of making a record of the hearing.
(d) To have jurisdiction over all administrative appeals under Sections 27-33-37 and 27-33-41 to the board from decisions of the Department of Revenue to deny an objection of a board of supervisors to the rejection by the Department of Revenue of an application for homestead exemption and to arrange the time and place of the hearing on any such appeal.
(e) To have jurisdiction over all administrative appeals under Section 27-35-113 to the board from the decision of the Department of Revenue regarding its examination of the recapitulations of the assessment rolls of a county and to arrange the time and place of the hearing on any such appeal.
(f) To have jurisdiction to hear any objection to an assessment by the Department of Revenue pursuant to Section 27-35-311, 27-35-517 or 27-35-703 and to arrange the time and place of the hearing on any such objection.
(g) To hear appeals from taxpayers regarding decisions of county boards of supervisors or municipal governing authorities regarding objections to assessments of real or personal property on the county or municipal assessment rolls. The Board of Tax Appeals shall render a decision regarding an appeal within thirty (30) days after it receives the appeal in the form and manner prescribed by the Board of Tax Appeals. The Board of Tax Appeals shall mail notice of its decision to the taxpayer, and the notice shall be accompanied by an affidavit from the board stating the date upon which the notice was mailed. Any taxpayer who feels aggrieved at the action of the Board of Tax Appeals shall have the right of appeal to the circuit court of the district for the county in which the property is located within twenty (20) days after the date the notice is mailed as provided for herein.
( * * *h) To perform all other duties which
are now or may hereafter be imposed upon the board by law.
( * * *i) To obtain, review, receive into
evidence and/or otherwise examine and consider applications, returns, reports
and any particulars set forth or disclosed in any application report or return
required on any taxes collected by reports received by the Department of
Revenue and any other documents and information received, generated and/or
maintained by the Department of Revenue. The authority of the board under this
paragraph is not barred or otherwise restricted by the confidentiality of such
documents and information under Sections 27-3-73, 27-7-83, 27-13-57 and/or 27-65-81,
and the disclosure of such documents and information to the board shall be an
exception to the prohibition on disclosure of such documents and information
contained in Sections 27-3-73, 27-7-83, 27-13-57 and/or 27-65-81.
(2) Each member of the board is empowered to administer and certify oaths.
(3) Each member of the board is empowered to perform all other duties which are now or may hereafter be imposed on him by law.
SECTION 3. Section 27-35-119, Mississippi Code of 1972, is amended as follows:
27-35-119. (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 * * * Department of Revenue
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 * * * Board of Tax Appeals 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.
SECTION 4. Section 27-35-157, Mississippi Code of 1972, is amended as follows:
27-35-157. When the
assessor shall assess the persons or property, as provided in Section 27-35-155
and shall file the same with the clerk as therein provided, the clerk shall
enter the same on the last approved roll or rolls in his hands, separately for
former years, and for the current year. The clerk shall immediately give ten
(10) days' notice in writing, to the person or corporation whose property is
thus assessed, that all objections to such assessment must be made in writing
to the board of supervisors, and will be heard and determined at the next regular
meeting of the board. The board at its regular meeting may continue the matter
to any other regular, special or adjourned meeting of said board. When the
assessment is finally fixed and approved by the board, an appeal to the * * *
Board of Tax
Appeals may be taken from the order of the board approving or disapproving
such assessment, by the owner of the property, or by the Attorney General or
other officer authorized by law, in the manner, and within the time, provided
by law. If the assessment be approved and no appeal be taken, when the same
has been finally determined, the clerk shall certify the said assessment to the
tax collector, setting forth in his certificate the year or years for which
such assessment is made, and separately the current assessment, the name of the
municipality, road district, school district, or other taxing district in which
the same is located. Taxes for the current year shall be collected as provided
by law for other nondelinquent taxes. The tax collector shall proceed
forthwith to collect all taxes due on said assessment for the former year or
years at the rates fixed by law and, in addition thereto, shall collect as a
penalty ten percent (10%) of the amount of the taxes due for each year,
together with interest at six percent (6%) per annum computed from the first
day of February on which the taxes should have been paid. If the taxes,
penalties and interest shall not be paid within thirty (30) days after the
final assessment is certified to him, the property, if it be real estate, shall
be sold as provided by law, and if it be personal property, the tax collector
shall proceed to collect by distress, or otherwise, as provided by law.
SECTION 5. Section 21-33-10, Mississippi Code of 1972, is amended as follows:
21-33-10. The governing
authority of any municipality which adopts the part of the county assessment
roll containing the property located within the municipality as provided in
Sections 21-33-9 and 27-35-167 shall not correct or revise such assessment roll
except for the purpose of conforming the municipal assessment roll to
corrections or revisions made to the county assessment roll. The governing
authority of such municipality shall not meet to hear objections to the
assessment roll. All objections to the municipal assessment roll shall be
heard by the board of supervisors at the time and in the manner that objections
to the county assessment roll are heard. The board of supervisors shall
notify, in writing, the municipal governing authority and the municipal tax
assessor of any corrections or revisions made by them to the part of the county
assessment roll adopted as the municipal assessment roll. Any taxpayer feeling
aggrieved at the action of the board of supervisors in equalizing his assessments
shall have the right to appeal to the * * * Board of Tax Appeals as
provided in Section 27-35-119.
SECTION 6. Section 21-33-39, Mississippi Code of 1972, is amended as follows:
21-33-39. Any taxpayer, or
any person owning or having a legal interest in any property, feeling aggrieved
at the action of the governing authorities in equalizing and making final
assessments, shall have the right of appeal to the * * * Board of Tax Appeals within twenty
(20) days after the adjournment of the meeting of the said governing
authorities at which the final approval of the assessment roll is entered on
the minutes.
SECTION 7. Section 11-51-77, Mississippi Code of 1972, is brought forward as follows:
11-51-77. 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. 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 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, 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 is entered, appeal to the circuit court of the county in like manner as in the case of any person aggrieved as hereinbefore provided, except no bond shall be required, and such appeal may be otherwise governed by the provisions of this section.
SECTION 8. This act shall take effect and be in force from and after July 1, 2013.
