Whittle v. City of Hattiesburg

Citations

• 132 Miss. 808
• 96 So. 741
• 1923 Miss. LEXIS 78

Syllabus

<p>Municipal Corporations. Burden of proof on municipality on appeal from board, of equalization increasing taxpayer’s assessments above that returned by assessor.</p> <p>Under section 81, Code c' 1906 Hemingway’s Code, section 61), giving a taxpayer aggrieved by a decision of the municipal authorities affecting the assessment of his property for taxes an appeal to the circuit court and providing that there the cause shall be tried anew, an appeal froái a judgment of the mayor and board of commissioners of a municipality acting as a board of equalization increasing a taxpayer’s assessment above that returned by the assessor, the burden of proof is on the municipality and not on the appellant; the return of the assessor is prima facie correct, and not the judgment of the equalization board.</p>