In case of an appeal from the judgment of the board of supervisors in the matter of an assessment, the appeal shall not delay the collection of taxes due by the assessment as approved. If such taxes be collected before a final disposition of the appeal, and the judgment be in favor of the person appealing, in whole or in part, as to the matter in dispute, any money improperly collected from him for taxes, as shown by the judgment, shall be refunded to him by the state and county respectively, if they have received the money; and, if it shall not have been paid over, the tax collector receiving it shall refund it to him. His claim, if against the state, shall be audited by the auditor, and a warrant issued for the amount after the auditor shall have submitted the matter to the attorney general, and obtained his opinion that it is a legal demand against the state; and the board of supervisors shall, after such allowance by the auditor, audit and allow the claim of the party against the county. If the case be decided in favor of the party appealing while the collector is proceeding with the collection of taxes, he shall conform his action to the judgment.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment
Article 1 - General Provisions
§ 27-35-3. Date establishing liability to taxation
§ 27-35-5. Taxes, increases, penalties and interest recoverable by action
§ 27-35-7. Where persons and property assessed
§ 27-35-9. Where banks and other companies assessed
§ 27-35-11. Banks; how lands of bank taxed
§ 27-35-12. Banks; personal property of banks taxed
§ 27-35-13. Assessment in election districts and towns
§ 27-35-15. Personal property; how assessed
§ 27-35-17. Tax list; form; tax commission to provide
§ 27-35-19. Tax lists; supervisors to furnish to assessors
§ 27-35-21. Tax list made on printed list
§ 27-35-23. Taxpayer to furnish list; nonresidents to be assessed
§ 27-35-27. Assessor to have one of the rolls
§ 27-35-29. How value estimated; proceedings in case of undervaluation
§ 27-35-31. Corporations and joint stock companies; how taxed
§ 27-35-33. Assessment of money loaned
§ 27-35-37. Branch banks, how assessed
§ 27-35-39. Banks; tax payment date; consequences of nonpayment
§ 27-35-41. Certain persons reported by assessor
§ 27-35-43. Duty of assessor and district attorney in case taxpayer refuse to give his assessment
§ 27-35-45. Penalty for failure to list personal property for taxation
§ 27-35-47. Land; when to be assessed
§ 27-35-49. Assessment of lands; appraisal according to true value
§ 27-35-53. How lands not rendered assessed; all lands to be accounted for
§ 27-35-55. How land roll made up
§ 27-35-57. Requirements directory
§ 27-35-59. What carried forward to last page
§ 27-35-61. Description of land
§ 27-35-63. Land sold to state assessed
§ 27-35-65. Land commissioner to transmit list
§ 27-35-67. Land redeemed or purchased from state assessed
§ 27-35-69. Examination of records by assessor
§ 27-35-71. School lands taxable when leased
§ 27-35-73. Assessor not to be paid unless whole county on roll
§ 27-35-75. Clerk of supervisors to furnish assessor and tax commission certain data
§ 27-35-77. County superintendent to furnish certain data
§ 27-35-79. Penalty for failure to comply with requirements of §§ 27-35-75 and 27-35-77
§ 27-35-83. Supervisors to equalize rolls; notice to taxpayers
§ 27-35-85. Assessor to attend meetings of board of supervisors
§ 27-35-87. What to be done at meetings
§ 27-35-91. Filing of assessment rolls for Harrison County; hearing on objections
§ 27-35-93. Objections must be filed or assessment to stand
§ 27-35-95. Meeting not held; objections to assessments; notice given of proper time
§ 27-35-97. Supervisors may require books and papers to be produced
§ 27-35-99. Assessments; timber estimators may be employed by supervisors
§ 27-35-101. Surveys and appraisals authorized
§ 27-35-103. Pay of persons employed as estimators, surveyors and appraisers
§ 27-35-105. Approval of assessments
§ 27-35-107. Effect of certain omissions of assessors upon validity of assessment
§ 27-35-109. Changes in rolls duty of chancery clerk
§ 27-35-111. Supervisors to file recapitulation with tax commission
§ 27-35-115. Department of Revenue to notify board of supervisors; action on rolls
§ 27-35-123. Completion of rolls; clerk to prepare and file copies; penalty for failure
§ 27-35-125. Failure of clerk to make copies; other person appointed
§ 27-35-127. Rolls to be examined by commission; corrections and approval
§ 27-35-129. Board to examine roll and determine if new assessment necessary
§ 27-35-131. Board of supervisors to equalize assessments
§ 27-35-133. Validation of land roll; correction and revision
§ 27-35-135. Consideration of land roll; procedure as to changes
§ 27-35-137. Compensation for reassessment
§ 27-35-139. Correction of assessments between county lines
§ 27-35-141. Board may have new assessment roll made when same destroyed
§ 27-35-143. Change of assessment in certain cases
§ 27-35-145. Application for change of assessment; hearing; order
§ 27-35-147. Changes of assessments on motion of board or other officer
§ 27-35-149. Further procedure under §§ 27-35-143 through 27-35-147
§ 27-35-151. Meetings of board of supervisors
§ 27-35-153. Addition to rolls by assessor
§ 27-35-155. Assessment of persons and property having escaped taxation
§ 27-35-157. Notice to persons assessed for former years
§ 27-35-157. Notice to persons assessed for former years
§ 27-35-159. Tax delinquent lands; change in assessment
§ 27-35-161. Taxes collected from persons removing
§ 27-35-167. Receipt of new assessment rolls by taxing districts and adoption of true values