Alabama & Vicksburg Railway Co. v. Brennan

Citations

• 69 Miss. 103

Syllabus

<p>1. Charter oe Vicksburg. Raising assessments. -Power of board of aldermen.</p> <p>Under section three of the charter of Vicksburg (Laws 1S84, p. 422), the action of the board of mayor and aldermen in raising an assessment of property based on the valuation rendered by the owner will be void unless there has been notice to the owner and the assessor has complied with section thirty of the charter by reporting to the board the undervaluation, with his “statement of what he believes to be the reasonable taxable value of said in’operty.”</p> <p>2. Same. Regulation of assessments by ordinance.</p> <p>The above requirements cannot be dispensed with by the board. They are not abrogated or affected by section thirty-three of said charter, which declares that the assessment is to conform to such time and method as ' may be prescribed therefor by ordinance.</p>