As Amended
SEC. 27-13-45. Judicial review.
The findings of the state tax commission shall be final unless the taxpayer shall, within thirty days from the date of the receipt of notice of such findings, file a petition in the chancery court of the county in which the taxpayer is a resident or in which the taxpayer is domiciled, or in the case of a nonresident or foreign corporation in either the county in which a place of business or property is located or Hinds County as the seat of state government, requesting a hearing of the case on its merits, which petition shall be a concise statement of the facts as contended for by the petitioner. The petition shall be accompanied with a bond, to be approved by the clerk of said court, in a sum double the amount in controversy, conditioned to pay the judgment of the court. On filing such petition, the clerk of the court shall give the state tax commission notice of the proceedings as required by law by serving the chairman of the state tax commission. The chancery court shall have jurisdiction to hear and determine said cause or issue joined as in other cases. Either the state tax commission or the taxpayer, or both, shall have the right of appeal to the supreme court as in other cases.
SOURCES: Codes, 1942, Sec. 9328; Laws, 1934, ch. 121; 1956, ch. 412, Sec. 6; 1971, ch. 513, Sec. 5, eff from and after passage (approved April 13, 1971).