MS SB2731

Amends Section 27-35-93 of the Mississippi Code to revise the deadline for property owners to file written protests of annual tax assessments.

Changes the protest deadline to not later than seven (7) days before the first Monday of August.

Property owners who fail to file objections by the deadline are concluded by the assessment and precluded from questioning its validity after final approval by the board of supervisors, except minors and persons non compos mentis.

Effective date is July 1, 2023.