MADISON COUNTY v. LENOIR

No. 96-CA-00184-SCT.

695 So.2d 596 (1997)

MADISON COUNTY, Mississippi, Acting By and Through the Madison County Board of Supervisors and Madison County Tax Assessor's Office v. Martha K. LENOIR.

Supreme Court of Mississippi.

June 12, 1997.


Attorney(s) appearing for the Case

G. Dewey Hembree, III, C.R. Montgomery, Montgomery Smith-Vaniz & McGraw, Canton, for appellant.

Harris H. Barnes, III, William E. Dossett, Dossett Barnes & Broom, Jackson, John V. Eskrigge, Ridgeland, for appellee.

Before PRATHER, P.J., and McRAE and SMITH, JJ.


PRATHER, Presiding Justice, for the Court:

I. STATEMENT OF THE FACTS AND CASE

Martha K. Lenoir is the owner of parcels of real property totaling approximately 47 acres and located near downtown Madison in Madison County. The property had been valued by the taxing authorities as agricultural use property for more than thirty years prior to 1991. Lenoir did not receive agricultural use valuation...

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