35 Miss. Code. R. 101-5.1 - Administrative Appeals Covered By This Chapter

There are several administrative appeals to the Board where by statute this Board is prohibited from making an official transcript, the judicial review of the Board's decision will be heard de novo and/or the appeal to Court involves a full evidentiary judicial hearing. This Chapter sets out the procedure to be followed in those types of administrative appeals. Specifically, this Chapter applies to the following administrative appeals:

A. Any appeal under Miss. Code Ann. § 27-77-5 from an order of the Review Board to the Board;

B. Any written objection filed with the Executive Director pursuant to Miss. Code Ann. § 27-35-309(2)(a) and § 27-35-311(2) to an ad valorem assessment by the Department regarding railroads or other public service companies under Miss. Code Ann. § 27-35-309(1);

C. Any written objection under Miss. Code Ann. § 27-35-325 to an ad valorem assessment issued by the Department on property of railroads or other public service companies escaping taxation;

D. Any written objection under Miss. Code Ann. § 27-35-517 filed with the Executive Director to railcar assessments by the Department under Miss. Code Ann. § 27-35-501; and

E. Any written objection under Miss. Code Ann. § 27-35-703 to an ad valorem assessment by the Department of aircraft under that statute.

Notes

35 Miss. Code. R. 101-5.1

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