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ROBINSON v. MORGAN

NO. 2016-CA-00549-SCT.

214 So.3d 188 (2017)

Marlena ROBINSON v. Ed MORGAN, in his Official Capacity as the Commissioner of Revenue of the Mississippi Department of Revenue

Supreme Court of Mississippi.

March 2, 2017.

Attorney(s) appearing for the Case

ATTORNEYS FOR APPELLANT: JAMES GARY McGEE, JR. , WILLIAM HARRISON WEBB

ATTORNEYS FOR APPELLEE: JON FRANCIS CARMER, JR. , JOHN STEWART STRINGER .

BEFORE DICKINSON, P.J., KITCHENS AND MAXWELL, JJ.

¶ 1. Before January 1, 2015, Mississippi Code Section 27-77-7 required taxpayers wishing to appeal tax assessments affirmed by the Board of Tax Appeals to post surety bonds for half the assessed taxes or pay the taxes under protest.1 But the Legislature amended the statute...

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