Adams County v. Bank of Commerce In Liquidation
| Decision Date | 05 May 1930 |
| Docket Number | 28649 |
| Citation | 157 Miss. 249,128 So. 110 |
| Court | Mississippi Supreme Court |
| Parties | ADAMS COUNTY v. BANK OF COMMERCE IN LIQUIDATION |
TAXATION. Where taxpayer did not make objections to assessment in writing, but objected orally, taxpayer was concluded by assessment, and could not appeal (Hemingway's Code 1927 section 9406).
Laws 1920, chapter 323, section 7 (Hemingway's Code 1927 section 9406), provides that person dissatisfied with assessment may present objections in writing, and that all persons failing to file objections shall be concluded by assessment and precluded from questioning validity after final approval, except minors and persons non compos mentis.
APPEAL from circuit court of Adams county HON. R. L. CORBAN, Judge.
The Bank of Commerce in Liquidation was assessed on the personal assessment roll of Adams county for the year 1929 in a certain sum, and on appeal from the assessment, the assessment was ordered reduced, and the county appeals. Reversed and remanded.
Reversed and remanded.
Brandon & Brandon, of Natchez, for appellant.
Where a taxpayer does not make objections to assessments in writing, but objects orally he was concluded by assessment and could not appeal.
Section 9406, Hemingway's Code, 1927 (Laws of 1920, chapter 323).
Robt. Burns, Jr., F. W. Bradshaw and Flowers, Brown & Hester, all of Jackson, for appellee.
A person whose assessment was increased by the Board of Supervisors over and above the valuation filed by the assessor could appeal from such increase made by the Board, even though such person did not make any objection whatsoever to the increase.
Cohn Bros. v. Lincoln County; Section 61, Hemingway's Code 1917 and 1927; Wray, etc., v. Cleveland State Bank et al., 134 Miss. 41, 98 So. 142.
Section 9406 of Hemingway's 1927 Code (Section 7769 of Hemingway's 1921 Supplement) does not preclude or cut off the right of appeal in any case, where the aggrieved taxpayer perfects his appeal within the time permitted by law. This statute does not repeal Section 61 of Hemingway's 1917 and 1927 Codes, which last statute is one expressly providing for appeals in matters of this kind. This statute does not make it mandatory for aggrieved taxpayers to file objections in writing.
The Bank of Commerce in Liquidation was assessed on the personal assessment roll of Adams county for the year 1929 in the sum or value of thirteen thousand eighty-eight dollars. The roll was regularly made and returned by the assessor; was duly examined and equalized; and proper public notice was given as required by law, that at the August, 1929, meeting of the board of supervisors all objections made in writing would be heard and considered. No objection in writing was made at said August meeting by said bank, although an agent representing it appeared and objected orally, which objection was overruled, and the assessment was approved as returned by the assessor. On the 16th day of October, 1929, the bank attempted to appeal from said assessment, and at the November, 1929, term of the circuit court of said county the said appeal was sustained by said court, and the assessment was ordered reduced. ...
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