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The Appeals Process
Mass appraisal is the process of valuing a group of properties as of a
given date using standard methods and allowing for statistical testing.
In the field of mass appraisal one of the primary objectives is to achieve
equity and uniformity in the assessment. Assessment equity is the degree
to which assessments bear a consistent relationship to market value. Achieving
equity in the field of ad valorem assessment is a highly complex task.
The reliance on computer technology has enhanced assessment equity, but
this reliance has had minimal, if any, effect on the requirement for a
simple administrative appeals process.
No matter how hard we try, errors are going to occur. The appeals process
provides property owners with a means to address the value or classification
of their property with the assessor. If your opinion of the value of your
property differs from ours, come by and talk to us. Please remember that
an assessment appeal should not be a complaint about higher taxes. Appeals
are an attempt to prove your property's estimated market value is either
inaccurate or unfair.
Appeals may be made on real or personal property. Be sure to provide
the correct parcel number for real property or business name and address
for personal property. Gather as much information as you can. Look for
sales on similar properties, provide income data for the previous 3 years
when appropriate, or give specific reasons why your property is differnet
than those around the surrounding neighborhood.
Request For Review
Even though the assessment process may seem extremely complex, we recommend
that the property owner make an informal review request with our office
before seeking professional help. This request for review may be made
at anytime. Just call, write, or come by our office and fill out a short
Request For Review form. After a request is made, all information held
by the Assessor's office will be verified and any new information provided
by the property owner will be studied.
Formal Appeal
If you disagree with the Assessor's opinion of value, you may make a formal
written appeal to the Board of Supervisors. This should be done while
the rolls are open for public inspection; usually during July. You should
check the public records notices in the local paper or phone the Board
of Supervisors office after the first Monday in July at 228-865-4001 for
specific dates.
Appeal To The Court
"Any taxpayer who feels aggrieved at the action of the Board of Supervisors
shall have the right of appeal to the Circuit Court."
27-35-119, Mississippi Code 1972 Annotated
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