As Amended
SEC. 27-55-41. Appeal to board of review from decisions of commission.
Any person aggrieved by an assessment for taxes made upon him by the commission, or by any other order or act of the commission in the administration of this article may, where no specific remedy is specified, apply to the board of review by petition in writing within thirty (30) days after notice is mailed to him for a hearing and a correction of the amount of tax assessed against him or other order or act appealed from. At said 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 taxes, the taxpayer shall pay the taxes, damages and interest, if any, within thirty (30) days after the order is issued, provided there is no application for appeal to the state tax commission.
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 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. If the commission orders the payment of any taxes, the taxpayer shall pay the tax, damages and interest, if any, within thirty (30) days after the order is issued. Interest shall accrue on the delinquent tax at the rate of one percent (1%) per month or part of a month from and after the expiration of the thirty-day period if not paid by that time.
Any person aggrieved by the final order of the commission, including any person charged with any tax imposed by this article and required to pay same, may appeal from such order to the chancery court of Hinds County, Mississippi, or the chancery court of his residence or principal place of business within this state. Such appeal shall be taken within thirty (30) days after the commission has entered the order appealed from. The appeal shall be tried de novo by the court as a preferred case. The chancery court, or 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, or any other act or order of the commission is invalid, determine the amount of tax due and/or decide all questions as to legality and enter such order or judgment as it deems proper.
SOURCES: Codes, 1942, Sec. 10076-21; Laws, 1969 Ex Sess, ch. 58, Sec. 21; 1981, ch. 468, Sec. 11, eff from and after July 1, 1981.