SEC. 27-35-163. Appeals from orders of State Tax Commission.

(1) Except as otherwise provided in subsection (2) of this section, any person, firm or corporation aggrieved by an order of the State Tax Commission assessing property for the purpose of ad valorem taxation may, within twenty (20) days after the adjournment of the meeting at which such assessment is made final, appeal with supersedeas as to the amount of taxes in controversy to the Circuit Court of the First Judicial District of Hinds County, or to the circuit court of any county in which the property, or any part thereof, is located, or to the circuit court of any county in which such person, firm or corporation whose property is assessed resides, upon giving bond with sufficient sureties, to be approved by the clerk of such court, in a sum equal to the amount of taxes due on the contested value of such property as assessed by the State Tax Commission, but never less than One Hundred Dollars ($100.00), payable to the state and conditioned to perform the judgment of the circuit court. The ad valorem taxes due on the uncontested portion of the value as set by the State Tax Commission shall be due and payable at the same time as all other ad valorem taxes are for real and personal property. The person, firm or corporation who appeals shall file with the clerk of the circuit court a petition for appeal and review, together with said bond herein provided for, and the clerk shall thereupon give notice to the State Tax Commission. The State Tax Commission shall file with the clerk of the circuit court where said petition is pending a copy of its order, or orders, making the assessment within twenty (20) days after the receipt of such notice, and the matter of assessing such property shall be heard de novo by the circuit court at the first term of said court thereafter, or by the judge of the circuit court in vacation, by agreement of the parties, without a jury, and such proceeding shall be given preference over other pending matters in said court. After hearing the evidence, the circuit court, or the judge thereof in vacation, shall make an order setting aside, modifying or affirming the order of the State Tax Commission. A copy of such order shall be certified by the clerk of said court to the State Tax Commission, which shall conform thereto.

If the order of the State Tax Commission assessing said property be affirmed, then the person, firm or corporation who appealed, and the sureties on the appeal bond, shall be liable to the state for damages at the rate of ten percent (10%) on the amount of taxes in controversy, and all cost of such appeal.

If the state shall be aggrieved by an order of the State Tax Commission as to the assessment of such property for ad valorem taxes, the Attorney General or the district attorney, if all the property sought to be taxed is located within the judicial district for which such district attorney is elected, may, within twenty (20) days after the adjournment of the meeting at which such assessment is made final, appeal to the circuit court of any county in which the property, or any part thereof, is located or of any county in which the taxpayer resides, in like manner as in the case of any person, firm or corporation aggrieved as hereinbefore provided, except no bonds shall be required of the Attorney General or district attorney who may appeal. Upon the filing of a petition for appeal or review as herein provided, the clerk of the court in which said petition is filed shall thereupon issue process to the person, firm or corporation whose property is assessed, and such person, firm or corporation shall plead to said petition within twenty (20) days after the receipt of said notice.

In the event both the taxpayer and the state appeal, then the matter shall be heard by the circuit court of the county in which the petition for appeal was first filed, unless otherwise agreed by the parties.

Any taxpayer aggrieved by an order of the circuit court may appeal, with supersedeas, to the Supreme Court by giving bond in the amount and conditioned as provided in the preceding paragraphs hereof.

The officer who appealed the matter from the order of the State Tax Commission may have an appeal to the Supreme Court without bond.

In the event the appeal by the taxpayer delays the collection of the tax due by him, then such taxpayer shall be liable for and shall pay, at the time the taxes are paid to the tax collector whose duty it is to collect the taxes, interest at the rate of twelve percent (12%) per annum from the date the taxes were due until paid.

(2) Any telephone company operating in more than six (6) counties, which is aggrieved by an order of the State Tax Commission, may, within twenty (20) days after the adjournment of the meeting at which such assessment is made final, appeal without bond as to the amount of taxes in controversy to the Circuit Court of the First Judicial District of Hinds County, or to the circuit court of any county in which the property, or any part thereof, is located, or to the circuit court of any county in which such telephone company resides. Notwithstanding such appeal, all of the ad valorem taxes due on the value as set by the State Tax Commission shall be due and payable at the same time as all other ad valorem taxes are for real and personal property; provided, however, that the ad valorem taxes due on the contested portion of such value shall be paid under protest. Such telephone company shall file with the clerk of the circuit court a petition for appeal and review and the clerk shall thereupon give notice to the State Tax Commission. The State Tax Commission shall file with the clerk of the circuit court where said petition is pending a copy of its order, or orders, making the assessment within twenty (20) days after the receipt of such notice, and the matter of assessing such property shall be heard de novo by the circuit court at the first term of said court thereafter, or by the judge of the circuit court in vacation, by agreement of the parties, without a jury, and such proceeding shall be given preference over other pending matters in said court. After hearing the evidence, the circuit court, or the judge thereof in vacation, shall make an order setting aside, modifying or affirming the order of the State Tax Commission. A copy of such order shall be certified by the clerk of the said court to the State Tax Commission, which shall conform thereto.

If the state shall be aggrieved by an order of the State Tax Commission as to the assessment of such property for ad valorem taxes, the Attorney General or the district attorney, if all the property sought to be taxed is located within the judicial district for which such district attorney is elected, may, within twenty (20) days after the adjournment of the meeting at which such assessment is made final, appeal without bond to the circuit court of any county in which the property, or any part thereof, is located or of any county in which such telephone company resides. Upon the filing of a petition for appeal or review as herein provided, the clerk of the court in which said petition is filed shall thereupon issue process to such telephone company, and such telephone company shall plead to said petition within twenty (20) days after the receipt of said notice.

In the event both the telephone company and the state appeal, then the matter shall be heard by the circuit court of the county in which the petition for appeal was first filed, unless otherwise agreed by the parties.

Any such telephone company aggrieved by an order of the circuit court may appeal without bond to the Supreme Court.

The officer who appealed the matter from the order of the State Tax Commission may have an appeal to the Supreme Court without bond.

If the value as set by the State Tax Commission is reduced by the courts as a result of appeals filed by such telephone company, the ad valorem taxes attributable to such reduction shall be disposed of by each affected local taxing district in the following manner:

(a) (i) Such local telephone company shall be entitled to a refund equal to the amount of ad valorem taxes paid by such company to the taxing district which are attributable to such reduction in value, less the portion of any refunds previously received by such telephone company pursuant to Section 3 of Senate Bill No. 2512, 2000 Regular Session, which are attributable to such reduction in value.

(ii) If the taxing district has not paid the full amount of the refund required by this subsection by the time that ad valorem taxes become due and payable by such telephone company to such taxing district for any subsequent year or years, such telephone company shall be entitled to take a credit against the ad valorem tax liability for such subsequent year or years up to the total amount of the refund owed to such telephone company pursuant to this paragraph (a).

(b) (i) The remaining portion of the ad valorem taxes attributable to such reduction shall be paid by the taxing district to the state, and such amount shall be credited to the Telecommunications Ad Valorem Tax Reduction Fund.

(ii) To the extent that the taxing district has not fully paid to the state the amount required by this subsection, any monies due by the state to such local taxing jurisdiction shall be offset until such amount is fully paid.

SOURCES: Codes, 1942, Sec. 9853; Laws, 1931, ch. 27; 1934, ch. 206; 1936, ch. 149; 1962, ch. 588, Sec. 24; 1989, ch. 517, Sec. 1, eff from and after January 1, 1990. Amended by Laws 2000, Ch. 303, Sec. 9, SB2412, eff. July 1, 2001.

PREVIOUS VERSIONS: Pre-2000