35 Miss. Code. R. 101-4.10 - Time Period for Filing Appeals or Written Objections

A. The time periods in which the written appeals or objections have to be filed with the Executive Director are set out by statute and vary depending on the type of administrative appeal involved. These filing periods are as follows:

1) A written appeal under Miss. Code Ann. § 27-77-5 from a Review Board order, which would involve a tax assessment, a tax refund claim or the denial of a waiver of tag penalty, shall be filed with the Executive Director within sixty (60) days from the date of the Review Board order being appealed;

2) A written appeal under Miss. Code Ann. § 27-77-9 or § 27-77-12 from a Review Board order or from an order of an administrative hearing officer, which would involve a suspension, surrender, seizure or revocation of a permit (excluding ABC permits), IFTA license, IRP registration, IRP credentials, tag or title, shall be filed within thirty (30) days from the date of the Review Board order or the order of the administrative hearing officer being appealed;

3) A written appeal under Miss. Code Ann. § 27-77-11 from a Review Board order, which would involve the denial of an application for a permit (excluding ABC permits), IFTA license, IRP registration, tag or title, shall be filed within thirty (30) days from the date of the Review Board order being appealed;

4) A written appeal under Miss. Code Ann. § 27-33-41 from the Department's rejection of the objection of a Board of Supervisors to the Department's disallowance of homestead exemption application shall be filed within thirty (30) days from the date of the written notice to the Board of Supervisor of the Department's rejection of the objection of the Board of Supervisors;

5) A written appeal by a Board of Supervisors under Miss. Code Ann. § 27-35-113 from the decision of the Department regarding the Department's examination of the recapitulations of the county's assessment rolls shall be filed with the Executive Director within thirty (30) days from the date of the notice of the results of the Department's examination as provided for at Miss. Code Ann. § 27-35-115;

6) A written objection under Miss. Code Ann. § 27-35-309, § 27-35-325, § 27-35-501 or § 27-35-703 to an ad valorem assessment shall be filed with the Executive Director within thirty (30) days from the date of the assessment to which the objection is being made;

7) Except as provided in subsection (8) below, a written appeal under Miss. Code Ann. § 67-1-72 from an action of the ABC Division in regard to an ABC permit, ABC manager status, qualified resort area or the disposal of alcoholic beverages or raw materials under Miss. Code Ann. § 67-1-18 shall be filed within fifteen (15) days from the date of receipt of notice of the action being appealed; and

8) A written appeal under Miss. Code Ann. § 67-1-72(4) from the decision of the ABC Division to revoke approval of a qualified resort area where the appellant did not receive written notice of the revocation but was advised of such revocation by publication by the ABC Division or the Department shall be filed with the Executive Director within fifteen (15) days from the date that notice of revocation of approval of the qualified resort area was first published.

B. Failure to file with the Executive Director a written appeal or objection within the time periods described above shall result in the order, decision, action or ad valorem assessment becoming final.

C. Since a written objection and request for hearing on an application for the issuance or transfer of an ABC permit under Miss. Code Ann. § 67-1-72(5) or on an application for approval of a qualified resort area under Miss. Code Ann. § 67-1-72(6) is initially filed with the ABC Division, any rule concerning the form and time period for filing such written objection and request for hearing is within the authority of the Department to promulgate.

Notes

35 Miss. Code. R. 101-4.10

Miss. Code Ann. § 27-4-3(l)(a)(Rev. 2010)