Enterprise Products Co. v. Board of Supervisors

ON PETITION FOR WRIT OF CERTIORARI

SULLIVAN, Presiding Justice, for the Court:

¶ 1. This appeal originated from the Circuit Court of Forrest County, which heard the matter on an appeal by Enterprise Products Company, hereinafter Enterprise, from a decision of the Board of Supervisors of Forrest County to back assess certain property that it had determined had “escaped taxation” under the meaning of Miss.Code Ann. § 27-35-155 (1972) as amended. The jury empan*791eled to hear the matter before the special judge found in favor of Enterprise. The trial court, finding the matter to be an issue of law,…