Southside, Inc. v. Mississippi Department of Revenue Ex Rel. Morgan

DICKINSON, Presiding Justice,

for the Court:

¶ 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 Department of Revenue’s motion to dismiss. We affirm.

FACTS AND PROCEDURAL HISTORY

¶ 2. In June 2011 the Department of Revenue assessed additional individual, sales, and corporate taxes against Barry and Sarabeth Artz and their business, Southside, Inc.,…