Simmons v. Board of Supervisors

Mississippi Supreme Court October 15, 1890

Simmons v. Board of Supervisors, 68 Miss. 37 (Miss. 1890)

Campbell

Opinion of the Court

Campbell, J.,

delivered the opinion of the court.

The appeal of Simmons from the refusal by the board of supervisors to reduce the assessment complained of was dismissed on the ground that the action of the board increasing the valuation of the land one hundred per centum at its August term, 1889, should have been appealed from within five days, or else it was final and conclusive and not to be questioned thereafter, even in the state of case provided for by § 507 of the code.

This is an erroneous view of the law. Section 507 was made for just such a case as this, among others. The citizen whose property *40is properly valued ou the assessment roll has no occasion to file objections, as provided by § 499 of the code, or to attend the meeting of the board, as contemplated by § 503, and, if wrong is done him by increasing the value of his property unduly, he may apply to the board to correct the wrong and have his complaint heard and decided, and may appeal from an adverse decision under § 2351 of the code.

Reversed and remanded.

Reference

Full Case Name: R. T. M. Simmons v. Board of Supervisors of Scott County
Cited By: 3 cases
Status: Published
Syllabus: 1. Assessment eok Taxes. Increase by board of supervisors. Objection thereto. Appeal.. 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. 2. Same. Objection to increase of assessment. Appeal. Code 1880, §§ 507, 2351. 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.