City of Jackson v. DeSoto, Inc.

BOWLING, Justice,

for the Court:

This is a suit by the City of Jackson to cancel an expanded manufacturing facility exemption previously granted to DeSoto, Inc., d/b/a MPI Industries, and to assess back taxes. City of Jackson entered an order cancelling the exemption and assessing back taxes on March 24, 1976. MPI appealed this order to the Circuit Court of the First Judicial District of Hinds County, which reversed the order of the City of Jackson both as to cancellation of the exemption and as to assessment of back taxes. We reverse the circuit court as to suspension of the exemption, affirm…