Simmons v. Board of Supervisors

Citations

• 68 Miss. 37

Syllabus

<p>1. Assessment eok Taxes. Increase by board of supervisors. Objection thereto. Appeal..</p> <p>Section 499, code 1880, which provides that persons dissatisfied with any assessment must file objections with the hoard of supervisors at its August meeting, has no application to cases where land has been properly valued on the roll in the first instance ; and if the hoard at such meeting raises the valuation, the right afterwards to apply for a reduction is not lost by a failure to appeal in accordance with § 504, which requires appeals from any decision of the board as to assessments for taxes to be taken within five days after the adjournment of the meeting at which the decision is rendered.</p> <p>2. Same. Objection to increase of assessment. Appeal. Code 1880, §§ 507, 2351.</p> <p>In such a case the right of the owner to object at any time is secured by § 507, code 1880, which authorizes boards of supervisors, under certain circumstances therein specified and at any time, to reduce or increase assessments on the application of any interested person ; and an appeal from the decision of the board may be had, in accordance with § 2351, to the circuit court next ensuing.</p>