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W.H. HOPPER & ASSOCIATES, INC. v. DeSOTO COUNTY

No. 55001.

475 So.2d 1149 (1985)

W.H. HOPPER AND ASSOCIATES, INC. and Maryland Casualty Company v. DeSOTO COUNTY, Mississippi.

Supreme Court of Mississippi.

September 4, 1985.

Attorney(s) appearing for the Case

James W. Amos, Hernando, for appellants.

Joel P. Walker, Walker, Brown & Brown, Hernando, for appellee.

Before ROY NOBLE LEE, P.J., and ROBERTSON and SULLIVAN, JJ.

ROBERTSON, Justice, for the Court:

This appeal arises out of a more than ten year old effort on the part of DeSoto County, Mississippi, to make a real estate developer pay its taxes. By virtue of the enactment of Senate Bill No. 1846, Laws of Mississippi, 1972, now codified in Miss. Code Ann. §§ 37-57-113, et seq., (Supp. 1984), the state has authorized imposition of a school building tax upon the construction and sale of new dwellings. As one engaged in...

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