MS HB1353

Eliminates the requirement for taxpayers to post a surety bond when appealing a Board of Tax Appeals order to chancery court, allowing only appearance or performance bonds if deemed absolutely necessary by the court.

Shifts the burden of proof to the Department of Revenue in chancery court appeals, requiring the agency to prove its position rather than the taxpayer.

Entitles prevailing taxpayers to recover attorney's fees, interest, and other remedies deemed proper by the chancery court, with such fees collected against the agency or commissioner in their individual and personal capacity.

Removes the requirement that taxpayers prove they alone bore the tax burden and did not collect it from others, and eliminates the requirement to pay uncontested taxes before appeal.

Effective date of July 1, 2014.