Bill Text: MS SB2852 | 2014 | Regular Session | Introduced
Bill Title: Appeal bond; set the maximum amount for appeals from decisions of local governments as to taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-02-04 - Died In Committee [SB2852 Detail]
Download: Mississippi-2014-SB2852-Introduced.html
MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Judiciary, Division A
By: Senator(s) Dawkins
Senate Bill 2852
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 * * * the decision is made, appeal to
the circuit court of the county, upon giving bond, with sufficient sureties, in * * * the amount of the matter in dispute,
but * * * 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 * * * the board or municipality,
who, upon the filing of * * * such the bond, shall make a true copy of any papers on
file relating to * * *
the controversy, and file * * * the copy certified by him, with * * * 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 * * *
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 * * * 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 * * *
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 * * * 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 * * * 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 * * * provided in this section,
except no bond shall be required, and * * * 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, 2014.
