Board of Sup'rs v. Conner Lbr. Co.

Citations

• 107 Miss. 368
• 65 So. 466

Syllabus

<p>1. Taxation. Assessment. Duty of board of supervisors. Change of valuation. Power of board of supervisors. Code 1906, sections 4293-4298-4307.</p> <p>It is the duty of the board of supervisors to see that all changes-in assessments for taxes are entered on the roll.</p> <p>2. Taxation. Assessment. Changes of valuation. Power of board of supervisors.</p> <p>The statute Code 1906, section 4293, fixes the first Monday in July as the time for the filing of the assessment roll made up by the assessor and authorized the board of supervisors to extend, the time to the first Monday of August and no longer. Section 4297, Code 1906, requires the supervisors to hold a meeting on the first Monday of August to examine the assessment roll and. determine all exceptions thereto and to sit from day to day until the same has been disposed of and all corrections made. Section 4298 provides that, if the assessor be given additional time, the board shall hold its meeting on the first Monday in September. Section 4307 requires the clerk to make two copies of each roll as examined and corrected, one to be transmitted to the auditor of public accounts and the other to the tax collector on or before the first Monday in October. Under these statutes, where the board of supervisors failed to enter at their September meeting an increase in the assessment roll, and time of filing the rolls, having been extended, it cannot in the following October, increase an assessment, since its power being wholly statutorj', it could not make a change after the time prescribed by the statutes.</p>