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SOUTHSIDE, INC. v. MISS. DEPT. OF REVENUE

No. 2013-SA-01905-SCT.

158 So.3d 277 (2014)

SOUTHSIDE, INC. d/b/a Wines, etc., and Barry and Sarabeth Artz v. MISSISSIPPI DEPARTMENT OF REVENUE By and Through the Commissioner, Edward MORGAN.

Supreme Court of Mississippi.

Rehearing Denied March 12, 2015.

Attorney(s) appearing for the Case

Jeffrey C. Smith , Courtney Bradford Smith , Columbus, attorneys for appellants.

James L. Powell , Jackson, Abigail Marshall Marbury , attorneys for appellees.

Before DICKINSON, P.J., KITCHENS and CHANDLER, JJ.

¶ 1. Taxpayers appealed a Board of Tax ruling without satisfying the statutory requirements of paying the disputed taxes under protest before appealing or posting a surety bond with their appeal. Because the chancery court lacked appellate jurisdiction to hear the appeal, the chancellor granted the...

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