As Amended
SEC. 27-67-25. Recovery of improper taxes.
Any person improperly charged with any tax imposed by this article, and required to pay the same, may recover the amount paid together with interest, in any proper action or suit against the commissioner for the amount paid into the state treasury, and the chancery court of Hinds County, or of the county of the taxpayer's residence or place of business, shall have original jurisdiction of any action to recover any tax improperly collected by the commissioner, and paid into any fund in the state treasury or to any municipality, county or other taxing authority which benefits by said tax.
Where a suit is filed by a taxpayer, the burden shall be on the plaintiff to show that the assessment of the tax paid was incorrect. 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 of tax due and shall decide all questions both as to the legality and the amount of the tax and enter judgment therefor.
The payment of taxes assessed prior to the issuance of a tax warrant, shall be a condition precedent to the institution of any action of a taxpayer for the recovery of taxes allegedly improperly assessed. However, in the event a jeopardy warrant is issued, the taxpayer shall have the same rights as if the tax had been voluntarily paid.
SOURCES: Codes, 1942, Sec. 10146-12; Laws, 1955, Ex. Sess. ch. 111, Sec. 12.