35 Miss. Code. R. 101-4.23 - Time Periods and Conditions for Appealing to Court and Notice to Executive Director of an Appeal

A. The time period for appealing from an order of the Board to Court varies depending on the type of administrative appeal involved. The time periods as set out by statute for these appeals are as follows:

1) An appeal under Miss. Code Ann. § 27-77-7 from a Board order involving a tax assessment, a tax refund claim or the denial of a waiver of tag penalty shall be filed within sixty (60) days from the date of the Board order being appealed;

2) An appeal under Miss. Code Ann. § 27-77-13 from a Board order involving the denial, suspension, surrender, seizure or revocation of a permit, IFTA license, IRP registration, IRP credentials, tag or title, shall be filed within thirty (30) days from the date of the Board order being appealed;

3) An appeal under Miss. Code Ann. § 27-35-163 from a Board order involving 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 within thirty (30) days from the date of the order of the Board order being appealed;

4) An appeal under Miss. Code Ann. § 67-1-39 from a Board order regarding an action taken under the ABC law shall be filed within thirty (30) days from the date of the Board order being appealed.

B. The court and county in which an appeal from the Board is to be filed also varies depending on the type of order being appealed and the type of party filing the appeal. A party appealing from the order of the Board is advised to consult the statute under which he is appealing to determine in what Court (chancery or circuit) and in what county he is required to file his appeal.

C. In addition to timely filing an appeal in the appropriate Court, a party appealing from an order of the Board may, by statute, also be required to perform other acts within the period for filing the appeal or prior to filing his petition in Court, including, but not limited to, posting a bond, paying the uncontested portion of a tax, paying the tax under protest in lieu of posting a bond, or paying the estimate of the cost of preparing the entire record before the Board. A party appealing from the order of the Board is advised to the consult the statute under which he is appealing to determine what other acts he is required to perform and when to properly and timely appeal from the order of the Board to Court.

D. Any party appealing from an order of the Board to Court shall mail to the Executive Director a copy of his written appeal to Court to place the Board on notice of the pendency of the appeal and to insure that the Executive Director maintains all records regarding the administrative appeal pending a final decision by the Court.

Notes

35 Miss. Code. R. 101-4.23

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