BD. OF SUP'RS, ETC. v. HATTIESBURG COCA-COLA BOTTLING CO.

No. 54412.

448 So.2d 917 (1984)

BOARD OF SUPERVISORS OF LAMAR COUNTY v. HATTIESBURG COCA-COLA BOTTLING COMPANY.

Supreme Court of Mississippi.

January 18, 1984.


Attorney(s) appearing for the Case

William E. Andrews, III, Barbara Bond Parker, Temple, Hudson, Jordan & Gamble, Purvis, for appellant.

R.W. Heidelberg, J. Thomas Dale, Heidelberg, Sutherland & McKenzie, Hattiesburg, for appellee.


ON PETITION FOR REHEARING

BROOM, Presiding Justice, for the Court:

Tax exempt status of property of a corporation, Hattiesburg Coca-Cola Bottling Co., (Coca-Cola herein), and the constitutionality of the claimed exemption is chief issue here. Mississippi Code Annotated §§ 27-31-1, 57-3-33 and 57-1-47 (1972); Article 7, § 182 Mississippi Constitution (1890). The lower court, the Circuit Court of Lamar County, upheld Coca-Cola's claim of tax...

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