MS SB2939

Amends Section 11-51-77 of the Mississippi Code to establish appeal bond requirements for tax assessment disputes with county boards of supervisors or municipal authorities.

Sets appeal bond amount between a minimum of $100.00 and a maximum of $10,000.00 (previously the bond amount equaled the amount in dispute with no stated maximum).

Allows private citizens to appeal board decisions on tax assessments to circuit court within 10 days of the decision, with the circuit court hearing serving as a new trial with preference scheduling.

Permits county attorneys, district attorneys, or the Attorney General to appeal on behalf of the state, county, or municipality within 20 days without requiring a bond.

Takes effect July 1, 2010.