Mississippi’s New Appeal Process.

Mississippi amended its procedure to provide for a uniform tax assessment appeal process. The new procedure allows a taxpayer to contest such items as tax assessments or denied refund claims within 30 days with the newly-created board of review. Should the Board rule against the taxpayer’s position, the taxpayer may appeal and request a hearing with the State Tax Commission within 30 days. Similarly, if the Commission rules against the taxpayer, he may, within 30 days, make a final appeal with the chancery court. (2005 MS 2742)

Posted on March 15, 2006