Senate Bill 2744

(COMMITTEE SUBSTITUTE)

AN ACT TO AMEND SECTION 27-35-119, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CLERK OF THE BOARD OF SUPERVISORS SHALL MAIL NOTICE OF THE ADJOURNMENT OF THE MEETING AT WHICH FINAL APPROVAL OF THE ROLL BY THE STATE TAX COMMISSION IS ENTERED TO ANY TAXPAYER WHO OBJECTS TO AN ASSESSMENT; TO PROVIDE THAT SUCH NOTICE SHALL BE ACCOMPANIED BY AN AFFIDAVIT FROM THE CLERK STATING THE DATE UPON WHICH THE NOTICE WAS MAILED; TO PROVIDE THAT TAXPAYERS AGGRIEVED AT THE ACTION OF THE BOARD OF SUPERVISORS IN EQUALIZING ASSESSMENTS SHALL HAVE THE RIGHT TO APPEAL THE DECISION WITHIN 20 DAYS AFTER SUCH NOTICE IS MAILED; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-35-119, Mississippi Code of 1972, is amended as follows:

27-35-119. (1) The clerk of the board of supervisors shall mail notice of the adjournment of the meeting at which final approval of the roll by the State Tax Commission is entered to any taxpayer who objects to an assessment. Such notice shall be accompanied by an affidavit from the clerk stating the date upon which such notice was mailed.

(2) Any taxpayer who feels aggrieved at the action of the board of supervisors in equalizing his assessments shall have the right of appeal to the circuit court in the manner provided by law, within twenty (20) days after the date the notice is mailed as provided for in subsection (1) of this section.

SECTION 2. This act shall take effect and be in force from and after July 1, 2002.