27-35-117 - Duty of board of supervisors to make changes as directed by tax commission; appeal of decision of commission.
§ 27-35-117. Duty of board of supervisors to make changes as directed by tax commission; appeal of decision of commission.
[Effective until July 1, 2010, this section will read:]
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.
[Effective from and after July 1, 2010, this section will read:]
When the president of the board of supervisors shall receive notice from the Department of Revenue concerning the results of the examination and action taken by the department in regard to the recapitulation of the assessment rolls of his county, 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 the notice the purpose of the meeting and notifying all taxpayers that at the meeting the board of supervisors will carry out the instructions of the department and that any taxpayer aggrieved by the action of the board may present objections to that action. When the board of supervisors convenes pursuant to the call and notice of the president, it shall proceed to consider the instructions of the Department of Revenue, and if the board be dissatisfied with the decision of the Department of Revenue, the board may, by order, appeal the decision of the department as provided in Section 27-35-113. The members of the board, its attorney, tax assessor and chancery clerk may appear before the Board of Tax Appeals and give evidence with reference to the decision of the department. 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 witnesses shall appear before the Board of Tax Appeals at the location set by the Board of Tax Appeals for the hearing on the board's appeal at the time established by the Board of Tax Appeals, 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 Board of Tax Appeals shall hear the complaints and objections of any board of supervisors and witnesses and may adopt an order modifying or rescinding the decision of the department as the evidence so requires but not inconsistent with the provisions of Section 27-35-113. Unless appealed, the decision of the department 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 department. If the department's decision is appealed, the decision of the Board of Tax Appeals shall be final and it shall be the duty of the board of supervisors to immediately take the appropriate action in accordance with the decision of the Board of Tax Appeals.
Sources: Codes, Hemingway's 1917, §§ 7766, 7767; Hemingway's 1921 Supp. § 7769h1; 1930, § 3178; 1942, § 9802; Laws, 1916, ch. 98; Laws, 1990, ch. 498, § 3; Laws, 2009, ch. 492, § 71, eff from and after July 1, 2010.