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BOARD OF SUP'RS v. DUPLANTIER

No. 89-CA-1192.

583 So.2d 1275 (1991)

BOARD OF SUPERVISORS OF HARRISON COUNTY and City of Pass Christian, Mississippi v. Adrian G. DUPLANTIER, Betty B. Bourgeois, Ralph J. Bourgeois, Travis J. Harrison, Yolande P. Lanaux, A. Dennis Lanaux, Ray J. Lousteau, Carolyn Lousteau, Vincent N. Liberto, Kathy Liberto, Yvonne Cooper, Allan B. Cooper, Sr., Shirley B. Voelkel, and C.M. Voelkel, Jr.

Supreme Court of Mississippi.

Rehearing Denied September 11, 1991.

Attorney(s) appearing for the Case

John L. Maxey, II, S. Mark Wann, Maxey Pigott Wann & Begley, Jackson, Boyce Holleman, Gulfport, for appellants.

Walter J. Phillips, Gex Gex & Phillips, Bay St. Louis, for appellees.

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

ROY NOBLE LEE, Chief Justice, for the Court:

The individual owners of eight condominiums, located in Pass Christian, Mississippi, appealed to the Circuit Court of Harrison County contending that the Board of Supervisors of Harrison County erred in holding that said owners' condominiums would be classified as Class II property, taxed on a rate of fifteen percent (15%) of such property's true value, as opposed to Class I classification, taxed on a rate of ten percent...

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