35 Miss. Code. R. 101-4.22 - Orders of the Board

A. After a hearing has been held before the Board on an administrative appeal, the Board may verbally announce its decision in the administrative appeal at the end of the hearing or take the matter under advisement for a decision at a later time.

B. After the Board has made a decision, even when that decision is announced at the hearing, the Board shall issue a written order. The written order will be the formal decision of the Board in the administrative appeal and shall be executed by a majority of the members participating in the decision.

C. The Board may elect to uphold the assessment or action, to amend the assessment, to issue a revised assessment, to order the Department to issue a refund or credit, to remand the issue to the Review Board or originating division for further work, or any other action it deems appropriate. The order shall set out the action taken and the basis for such action.

D. Any time period for appealing from a decision of the Board to Court will run from the date of the written order. If the written order of the Board is amended for any reason during the time period for appealing the order to Court, but before an appeal from the order is actually filed in Court, the time period for appealing the Board's decision in the administrative appeal will then run from the date of the amended order. Up to the earlier of the date that the time period for filing an appeal from the order to Court expires or the date that an appeal of the order is actually filed in Court, the Board retains the authority to withdraw its order and return the administrative appeal to its docket for further consideration and decision. If this occurs, the order withdrawn will no longer be the final order of the Board in the administrative appeal and will not be appealable to Court. When an appeal from an order is timely and appropriately filed in Court, the Board no longer has jurisdiction or authority to change its written order, unless or until the order is remanded back to the Board by a Court.

E. If the time period for appealing the Board's decision to Court has expired with no timely and appropriate appeal being filed in Court and the order has not been withdrawn by the Board, the decision of the Board will become final and shall not be subject to further review by the Board or any Court.

F. Any appeal from a Board order under Miss. Code Ann. § 67-1-39 regarding an ABC matter shall be without supersedeas, which means any Board order regarding an ABC matter will go into effect on the date of the order and shall remain in effect unless and until it is overturned in a judicial appeal by a Court in a final non-appealable order. The Board does however retain authority, as set out in subsection D above, to amend or withdraw an order up to the earlier of the date that the time period for filing an appeal from the order to Court expires or the date that an appeal of the order is actually filed in Court.

G. The Executive Director shall mail a copy of the written order entered in an administrative appeal to all parties in the administrative appeal.

Notes

35 Miss. Code. R. 101-4.22

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