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MS HB830

Bill

Status

Failed

2/1/2011

Primary Sponsor

William Denny

Click for details

Origin

House of Representatives

2011 Regular Session

AI Summary

  • Establishes a "Mississippi Property Tax Bill of Rights" providing taxpayers with information about their rights, remedies, and responsibilities in ad valorem taxation matters.

  • Authorizes the Board of Tax Appeals to hear appeals from taxpayers regarding county boards of supervisors or municipal governing authorities' decisions on property assessment objections, with decisions due within 30 days.

  • Allows taxpayers aggrieved by Board of Tax Appeals decisions to appeal to circuit court within 20 days of notice, providing an alternative to expensive lawsuits.

  • Amends multiple sections of Mississippi Code (27-35-119, 27-35-157, 21-33-10, and 21-33-39) to route property assessment appeals through the Board of Tax Appeals rather than directly to circuit court.

  • Takes effect July 1, 2011.

Legislative Description

Ad valorem taxation; revise procedure for appeal of decisions regarding objections to assessments of real or personal property.

Last Action

Died In Committee

2/1/2011

Full Bill Text

No bill text available