As Amended
SEC. 27-19-337. Appeals.
Any person aggrieved by an assessment for license taxes, license tag or permit fees made upon him by the commission, or by any other order or act of the commission in the administration of this chapter may, where no specific remedy is prescribed, apply to the board of review by petition in writing for a hearing and a correction of the assessment or other order or act appealed from. For any assessment of license taxes, tag or permit fee and/or penalty and interest for which payment is not required to be made forthwith at the time of assessment, the petition shall be made within ten (10) days after the date of assessment or due date, whichever is later. For any assessment which has been paid, this petition shall be made within thirty (30) days after such payment. 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, and if the board of review orders the payment of any license taxes, tag, permit fees or penalties, the person shall pay the amount so determined, plus any damages and interest, if any, within ten (10) days after the order is issued or such further time as the board shall prescribe.
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.
Any person aggrieved by the final order of the state tax commission, and required to pay the taxes, tag, permit fees or penalties, may appeal from such order to the chancery court of Hinds County, Mississippi, or the chancery court of the county of his residence or principal place of business within this state, to recover the amount paid. The appeal shall be tried de novo by the court as a preferred case. The chancery court, or the supreme court of Mississippi on appeal to it, may, if it be of the opinion from all the evidence that the assessment is incorrect or in part invalid, determine the amount due and/or decide all questions as to legality and enter such order or judgment as it deems proper.
SOURCES: Laws, 1981, ch. 524, Sec. 16; 1983, ch. 525, Sec. 2, eff from and after passage (approved April 13, 1983).