Senate Bill 2744

AN ACT TO AMEND SECTION 27-35-119, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE CLERK OF THE BOARD OF SUPERVISORS SHALL SEND NOTICE OF THE ADJOURNMENT OF THE MEETING AT WHICH APPROVAL OF THE ROLL BY THE STATE TAX COMMISSION IS ENTERED BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED, TO ANY TAXPAYER WHO OBJECTS TO AN ASSESSMENT IMMEDIATELY AFTER ADJOURNMENT OF SUCH MEETING; 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 10 DAYS AFTER RECEIPT OF NOTICE OF THE ADJOURNMENT OF THE MEETING OF THE BOARD OF SUPERVISORS AT WHICH THE APPROVAL OF THE ROLL BY THE STATE TAX COMMISSION IS ENTERED; 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. The clerk of the board of supervisors shall send notice of the adjournment of the meeting at which approval of the roll by the State Tax Commission is entered by certified mail, return receipt requested, to any taxpayer who objects to an assessment immediately after the adjournment of such meeting. 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 ten (10) days after receipt of notice of the adjournment of the meeting of the board of supervisors at which the approval of the roll by the State Tax Commission is entered.

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