Marlena Robinson v. Ed Morgan

DICKINSON, PRESIDING JUSTICE,

FOR THE COURT:

¶ 1. Before January 1, 2015, Mississippi Code Section 27-77-7 required taxpayers wishing to appeal tax assessments affirmed by the Board of Tax Appeals to post surety bonds for half the assessed taxes or pay the taxes under protest. 1 But the Legislature amended the statute to remove that bonding requirement for appeals from assessments imposed after the amendment’s effective date of January 1, 2015. 2 Marlena Robinson failed to post a bond or pay her taxes when she appealed a February 4, 2014, tax assessment, so the chancellor dismissed her appeal.…