Anderson v. Ingersoll

Citations

• 62 Miss. 73

Syllabus

<p>1. Tax Assessment. Action of supervisors. Remedy of aggrieved taxpayer.</p> <p>The remedy of a taxpayer aggrieved by the action of a board of supervisors in increasing the assessment of his property is by an appeal to the circuit court under $ 504 of the Code of 1880, and failing to pursue this course, he cannot obtain relief in a court of chancery.</p> <p>2. Same. Reduction by supervisors. Section 507, Code 1880, construed.</p> <p>Section 507 of the Code of 1880 provides that “in case of the destruction or deterioration in value of any real estate by any casualty, or in case of over-assessment, known to be such, the board of supervisors shall have power, at any time, on application of a party interested or otherwise, to reduce the assessment to the value of the property.” A board of supervisors has no power, under this statute, to reduce, in solido, the assessment of all, or of a . particular class, of the lands of the county. The power which it confers is confined to individual assessments.</p>