Yazoo Delta Investment Co. v. Suddoth

Citations

• 70 Miss. 416

Syllabus

<p>1. Assessment. Approval of roll. Coahoma county. Laws 1892, p. 362.</p> <p>Al a meeting of the board of supervisors of Coahoma county, in the first district thereof, for the purpose of equalizing assessments, an order was made assuming to change the valuation of certain lands situated an the second district, and the clerk made the changes on the roll as directed. Held, .that this was unauthorized and void; but, as the board, at its next meeting in the second district, accepted and approved the roll as altered, the approval was good.</p> <p>2. Same. Changes noted on roll. Approval. Code 1892, % 3793.</p> <p>In equalizing assessments, all changes made by the board of supervisors must be noted on the roll itself, for, when completed, it is the warrant under which the collector acts. It is not necessary for the minutes of the board to show each specific change made. After all corrections are made on the roll, it is to be approved by a general order. Code 1892, l 3793.</p> <p>3. Assessment. Conclusive effect. Failure to appeal. Code 1892, £¡¡ 80, 3793.</p> <p>Tax-payers failing to appeal from an order of the board of supervisors approving an assessment are concluded thereby. Code 1892, §§ 80, 3793.</p>