MS SB2729

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

Sets appeal bond amount between a minimum of $100.00 and maximum of $10,000.00, replacing the previous requirement of double the amount in dispute with no stated cap.

Applies to private citizens appealing tax assessment decisions; government entities (county attorney, district attorney, or Attorney General) remain exempt from bond requirements.

Requires appeals to be filed within 10 days after adjournment of the meeting where the decision is made, with trial as a preference case in circuit court.

Takes effect July 1, 2015.