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CALHOUN CTY. BD. OF SUP'RS v. GRENADA BK.

No. 56228.

543 So.2d 138 (1988)

CALHOUN COUNTY BOARD OF SUPERVISORS, et al. v. GRENADA BANK.

Supreme Court of Mississippi.

As Modified on Denial of Rehearing May 3, 1989.

Attorney(s) appearing for the Case

Cliff R. Easley, Jr., Yancy, Easley & Cooper, Bruce, for appellants.

Edwin Tharp Cofer, Grenada, for appellee.

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

ROY NOBLE LEE, Chief Justice, for the Court:

Appellee Grenada Bank is a Mississippi banking corporation and, at the time of this suit, was operating branch banks in fifteen Mississippi counties. Two of these branch banks, Calhoun County Bank and Bank of Derma, are located in Calhoun County.

On January 21, 1983, appellee reported to the Calhoun County tax assessor that the net value of the intangible assets of its two Calhoun County branches was $23,991. Quite...

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