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5K FARMS v. MISSISSIPPI STATE TAX COM'N

No. 2009-CA-01787-COA.

94 So.3d 291 (2011)

5K FARMS, INC., Appellant v. MISSISSIPPI STATE TAX COMMISSION, Appellee.

Court of Appeals of Mississippi.

Rehearing Denied August 9, 2011.

Attorney(s) appearing for the Case

Michael A. Heilman , John William Nisbett , Christopher Thomas Graham , Jackson, attorneys for appellant.

Stephanie Rutland Jones , Gary Wood Stringer , Jackson, Stephanie V. Rogers , attorneys for appellee.

EN BANC.

LEE, C.J., for the Court:

FACTS AND PROCEDURAL HISTORY

¶ 1. On October 5, 2005, the Mississippi Department of Environmental Quality (MDEQ) granted emergency authorization to 5K Farms, Inc. to accept and dispose of vegetative debris, or non-hazardous solid waste, generated as a result of Hurricane Katrina. In a memorandum dated February 8, 2006, the MDEQ notified 5K Farms that all sites for which emergency authorization was granted for the disposal of...

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