As Amended
SEC. 27-3-29. Hearings and appeals.
When directed by the other members of the commission, and agreed to by the appealing taxpayers, an associate commissioner may hold a hearing on any appeal from a decision of the chairman at the time and place agreed to, and at such hearing shall take the testimony of witnesses, verbally, or in writing, take depositions, and shall have the power to require the production of books and other records and papers which the chairman is authorized to demand or examine, and he shall have authority to make copies of same. At the conclusion of the hearing, the associate commissioner shall submit all written evidence, documents, records and other pertinent information to the other members of the commission, together with a report in writing setting forth a review of the cause and the essential facts of the matter. Whereupon the whole commission, if the appealing taxpayer assents thereto, shall render its decision on the appeal; but if the taxpayer desires a further hearing on the cause, the whole commission shall hear the appeal at its office in the Capitol. In either case, an appeal to the circuit or chancery court may be taken as provided by law.
Any person aggrieved by any assessment, order, decision or other act of the commission and/or the commissioner, except as otherwise provided in Sections 27-7-71, 27-55-41, 27-65-45, 67-1-1 et seq., and other areas of the law administered by the commission which have specifically incorporated one (1) of these sections for appeal purposes, may apply to the Board of Review of the Mississippi State Tax Commission by petition in writing for a hearing within ten (10) days after receiving notice of the adverse action. At the hearing, the board of review shall try the issues presented according to the law, the facts and within the guidelines established by the commissioner and shall notify the person so appealing of its determination.
If any person feels aggrieved by the decision of the board of review, he may apply to the commission by petition, in writing, within thirty (30) days after notice is mailed to him, for a hearing and correction of the decision of the said board, in which petition he shall set forth the reasons such hearing should be granted and the relief which he is seeking. The commission shall promptly consider the petition, grant the hearing, and notify the petitioner of the time and place fixed for the hearing. After the hearing, the State Tax Commission may make such order in the matter as may appear to it just and lawful and shall furnish a copy of the order to the petitioner.
All statutory administrative appeals from any act or action of the commission and/or commissioner found in direct conflict with any of the provisions of this section shall be repealed to the extent of such conflict only.
Any person aggrieved by the final order of the commission may appeal to the circuit or chancery court as provided by law.
SOURCES: Codes, 1942, Sec. 9198; Laws, 1932, ch. 119; 1938, ch. 150; 1980, ch. 561, Sec. 10; 1986, ch. 391, eff from and after July 1, 1986.