Hancock County v. Simmons

Citations

• 86 Miss. 302

Syllabus

<p>Taxation. Assessment of land. Increase. Improvements. Code 1892, l 3799.</p> <p>Under Code 1892, § 3799, authorizing the hoard of supervisors to increase the assessment of land, in case its value he enhanced hy the erection of improvements, the hoard is authorized to increase an assessment only when the improvements have been erected on the land, and is without authority to increase an assessment because the value of the land has been enhanced by the building of a railroad near it and the consequent growth of values in the neighborhood.</p>