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CITY OF PASCAGOULA v. FIRST CHEMICAL CORP.

No. 52141.

388 So.2d 160 (1980)

CITY OF PASCAGOULA, Mississippi v. FIRST CHEMICAL CORPORATION.

Supreme Court of Mississippi.

September 24, 1980.

Attorney(s) appearing for the Case

Melvin Mitchell, Pascagoula, for appellant.

John G. Corlew, Frank J. Hammond, III, Corlew, Krebs & Hammond, Pascagoula, for appellee.

Before WALKER, BROOM and LEE, JJ.

BROOM, Justice, for the Court:

Tax exemption benefits at a refinery under Mississippi Code Annotated § 27-31-19 (1972) were unsuccessfully sought by First Chemical Corporation (First Chemical herein) in response to the assessment of the City of Pascagoula (the city herein). After the city rejected First Chemical's claim of exemption under the statute, First Chemical appealed to the Circuit Court of Jackson County, which court, sitting without a jury, tried the...

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