As Amended
SEC. 27-35-117. Duty of board of supervisors to make changes as directed by tax commission; appeal of decision of commission.
When the president of the board of supervisors shall receive the copy of the instructions from the State Tax Commission, he shall immediately call a meeting of the board of supervisors of his county and shall give notice thereof by publication, five (5) days before the date of the meeting and shall set forth in said notice the purpose of the meeting and notifying all taxpayers that at the said meeting the board of supervisors will carry out the orders of the commission and that any taxpayer aggrieved by the action of the board may present objections to said action. When the board of supervisors convenes pursuant to the said call and notice of the president, it shall proceed to consider the instructions of the State Tax Commission, and if the board be dissatisfied with the decision of the State Tax Commission, the board may, by order, appeal the decision as provided in Section 27-35-113. The members of the board, its attorney, tax assessor and chancery clerk may appear before the commission and give evidence with reference to the said decision. In its aforesaid order, the board may fix a day for its meeting for the further performance of its duties required under this section. The said witnesses shall appear before the State Tax Commission in its office at Jackson within the time established by the commission, or they shall lose their right to be heard. The compensation and expenses, if any, shall be paid by the board of supervisors of the county affected. The commission shall hear the complaints and objections of any board of supervisors and witnesses and may adopt an order modifying or rescinding its former order as the evidence so requires but not inconsistent with the provisions of Section 27-35-113. The decision of the commission when made shall be final and it shall be the duty of the board of supervisors to immediately take the appropriate action in accordance with the instructions of the commission.
SOURCES: Codes, Hemingway's 1917, Secs. 7766, 7767; Hemingway's 1921 Supp. Sec. 7769h1; 1930, Sec. 3178; 1942, Sec. 9802; Laws, 1916, ch. 98; 1990, ch. 498, Sec. 3, eff from and after July 1, 1990.