MS SB2668

Amends Section 11-51-77 of the Mississippi Code to set appeal bond requirements for tax assessment appeals from $100.00 minimum to $10,000.00 maximum.

Applies to appeals from decisions by boards of supervisors or municipal authorities regarding tax assessments filed within 10 days of the adjournment meeting.

Appeals are tried anew in circuit court as preference cases; if appellant loses, judgment is rendered for 10% damages on the amount in controversy plus costs.

Exempts county attorneys, district attorneys, and the Attorney General from bond requirements when appealing on behalf of the state, county, or municipality.

Takes effect July 1, 2011.