Board of Supervisors of Clarke County, Mississippi v. BTH Quitman Hickory, LLC

COLEMAN, JUSTICE, FOR THE COURT:

¶ 1. BTH Quitman Hickory, LLC, challenged the amount of the ad valorem taxes assessed by the Clarke County Board of Supervisors by appealing the assessments to the Clarke County Circuit Court. However, BTH Quitman did not submit a bond with its appeals; therefore, the Board of Supervisors moved to dismiss the appeals. The circuit court found in favor of BTH Quitman, and the Board filed the instant interlocutory appeal. Because the Court has squarely addressed a similar issue in its opinion in Natchez Hospital Co., LLC v. Adams County Board of Supervisors , 238…