MS HB693

Allows political subdivisions to appeal county board or municipal tax assessments through their own attorney, in addition to appeals by county attorney, district attorney, or Attorney General.

Political subdivisions have 20 days after board adjournment to appeal tax assessments (compared to 10 days for individual persons), with no bond requirement needed for political subdivision appeals.

Political subdivisions may appeal within 20 days after assessment rolls are corrected by the Department of Revenue or after the Department approves the assessment roll.

Establishes that political subdivision appeals follow the same circuit court procedures as individual appeals under subsection (1), but without the bonding requirement.

Effective date: July 1, 2018.