Legal Opinion

Pascagoula-Gautier School District v. Board of Supervisors of Jackson County

Mississippi Supreme Court

Decided October 20, 2016No. 2014-CA-01774-SCTPublishedCited by 3 opinions

1Opinion of the Court

KING, JUSTICE,

FOR THE COURT:

¶1. The Pascagoula-Gautier School District and the City of Pascagoula took issue with the Jackson County Board of Supervisors’ approval of the Tax Assessor’s methodology in assessing taxes on Chevron’s leasehold interest in property it leased from Jackson County. After several years of litigation, and after the trial court had denied two motions to dismiss for lack of standing, the trial court sua sponte reversed course and granted the second motion to dismiss for lack of standing. It reasoned that the School District and City lacked standing because Mississippi…

2Cases cited12 opinions

  1. Fleming v. StateMississippi Supreme Court · 1992
  2. Sentinel Industrial Contracting Corp. v. Kimmins Industrial Service Corp.Mississippi Supreme Court · 1999
  3. State v. Quitman CountyMississippi Supreme Court · 2001
  4. City of Belmont v. Miss. State Tax Comm'nMississippi Supreme Court · 2003
  5. Sass Muni-V, LLC v. DeSoto County, MississippiMississippi Supreme Court · 2015

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3Cited by3 opinions

  1. Rankin County Board of Supervisors v. Lakeland Income Properties, LLCMississippi Supreme Court · 2018
  2. William Ray Parks v. State of MississippiCourt of Appeals of Mississippi · 2017
  3. In The Matter of The Estate of Frankie Don Ware, Deceased: Carolyn Ware, As of The Estate of Don Ware, Deceased; Carolyn Ware, Individually as Shareholder, Director and Officer of Ware Milling, Inc., Chickasaw Farm Services, Inc., Chickasaw Grain Transportation, Inc., and Ware Construction, Inc.; Dana Carol Ware and Angela Ware Mohr, Individually and as Trustees of The Frankie Ware Family Trust and Marital Trust v. Richard Ware, Melisa Ware, Legacy Capital, A Foreign Limited Liability Company, Charles D. "Chip" Porter, Derek Henderson, Receiver of Ware Milling, Inc., Chickasaw Farm Services, Inc., Chickasaw Grain Transportation, Inc., and Ware Construction, Inc. and Richard Don Ware, Individually, As An Officer and Shareholder of Ware Milling, Inc., Chickasaw Grain Transportation, Inc., Chickasaw Farm Services, Inc., and Ware Construction, Inc., as Beneficiary of The Estate of Frankie Don Ware, and as Trustee of Frankie Don Ware Family Trust, and Melisa Ware, Individually, and as Officer and Shareholder v. Carolyn Ware and The Receiver of Ware Milling, Inc., Chickasaw Farm Services, Inc., Chickasaw Grain Transportation, Inc., and Ware Construction, Inc.Mississippi Supreme Court · 2022

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