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EPPS v. FRIERSON

No. 2019-CA-00482-COA.

302 So.3d 667 (2020)

Christopher B. EPPS and Catherlean Epps, Appellants v. Herb FRIERSON, in His Official Capacity as the Commissioner of Revenue of the Mississippi Department of Revenue, Appellee.

Court of Appeals of Mississippi.

Rehearing Denied September 15, 2020.

Attorney(s) appearing for the Case

ATTORNEY FOR APPELLANTS: JAMES GARY McGEE JR. , Flowood.

ATTORNEYS FOR APPELLEE: MATTHEW TIMMONS HENRY , BRIDGETTE TRENETTE THOMAS.

BEFORE BARNES, C.J., TINDELL AND LAWRENCE, JJ.

¶1. The issue on appeal is whether the Hinds County Chancery Court had jurisdiction over Christopher and Catherlean Epps's appeal from a decision of the Board of Tax Appeals (BTA). The chancery court dismissed the appeal based on a lack of jurisdiction pursuant to Mississippi Code Annotated section 27-77-7 (Rev...

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