Mississippi Code
Miss. Code Ann. § 27-35-97 (2026)
Supervisors may require books and papers to be produced
✓ current as of July 2026
The board of supervisors may require any person, firm, corporation, or bank to bring their books before them while sitting as an equalization board or when hearing objections or complaints, or when sitting to carry out the orders of the tax commission, and such other papers as will fully inform them as to the true value of the property to be assessed. Any person or concern failing or refusing to comply with such demand shall be precluded from objecting to any such assessment.
Codes, Hemingway's 1921 Supp. § 7769p1; 1930, § 3168; 1942, § 9792; Laws, 1920, ch, 323.
Notes of Decisions
Cited in 1
case, 2010–2010 · leading case: 3545 Mitchell Road, LLC v. Bd. of Supervisors, 62 So. 3d 387 (Miss. Ct. App. 2010).
3545 Mitchell Road, LLC v. Bd. of Supervisors, 62 So. 3d 387 (Miss. Ct. App. 2010). “" Miss.Code Ann. § 27-35-97 (Rev.2006). Had the Board requested that information and if the Appellants had failed to comply with that demand, the Appellants would have been precluded from objecting to any resulting assessment.”
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