Rankin County Board of Supervisors v. Lakeland Income Properties, LLC

CHAMBERLIN, JUSTICE, FOR THE COURT:

¶ 1. The Board of Supervisors of Rankin County has appealed the decision of the circuit court granting Lakeland Income Properties' summary judgment motion and holding that Lakeland Income Properties was properly before the circuit court and was entitled to an ad valorem tax exemption under Mississippi Code Section 61-3-21 for the land rented from the Jackson Municipal Airport Authority. The circuit court also granted a refund of the 2015 ad valorem taxes. Lakeland Income Properties filed a cross-appeal, arguing that it was entitled to an ad valorem tax…