Mississippi Code
Miss. Code Ann. § 27-35-119 (2026)
Clerk of board of supervisors to mail notice to objecting taxpayer of adjournment of meeting at which final approval of roll entered; appeal from decision of board of supervisors by taxpayer
✓ current as of July 2026
- (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.
Codes, Hemingway's 1921 Supp. § 7769h1; 1930, § 3179; 1942, § 9803; Laws, 1920, ch. 323; Laws, 2002, ch. 498, § 2, eff. 7/1/2002.
Notes of Decisions
Cited in 5
cases (1 in the last 5 years), 1994–2021 · leading case: Natchez Hosp. Co., LLC v. Adams Cnty. Bd. of Supervisors, 238 So. 3d 1162 (Miss. 2018).
Natchez Hosp. Co., LLC v. Adams Cnty. Bd. of Supervisors, 238 So. 3d 1162 (Miss. 2018). “Miss. Code Ann. § 27-35-119 (2) (Rev. 2017) (emphasis added).”
Ditto v. Hinds Cnty., Miss., 665 So. 2d 878 (Miss. 1995). “assessment rolls November 12, 1991 Board approved the Order of the State Tax Commission accepting the recapitulation of assessments November 20, 1991 City files appeal with the circuit court December 12, 1991 State Tax Commission approves final rolls January 6, 1992 Board…”
Lenoir v. Madison Cnty., 641 So. 2d 1124 (Miss. 1994). “Lenoir petitioned the Madison County Board of Supervisors for relief, requesting a correction in the taxes assessed, as well as the denial of agricultural land use valuation, in accordance with Miss. Code Ann. § 27-35-119 (1972). However, on September 25, 1992, Lenoir's first…”
Bd. of Supervisors of Clarke Cnty., Mississippi v. BTH Quitman Hickory, LLC, 255 So. 3d 1261 (Miss. 2018). “Second, Section 11-51-77 provides, in pertinent part, Any person aggrieved by a decision of the board of supervisors or the municipal authorities of a city, town or village, as to the assessment of taxes, may, within ten days after the adjournment of the meeting at which such…”
Durrant Inc. & Bennett Hills Inc. v. Lee Cnty., Mississippi, Lee Cnty. Chancery Clerk, Lee Cnty. Tax Assessor, Lee Cnty. Tax Collector, State of Mississippi, Raptor Hotel LLC, & Comerica Inc. (Miss. Ct. App. 2021). “Miss. Code Ann. § 27-35-119 (2) (Rev. 2017).”
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