Natchez Hospital Company, LLC v. Adams County Board of Supervisors

RANDOLPH, PRESIDING JUSTICE, FOR THE COURT:

¶ 1. Pursuant to Mississippi Code Section 27-35-119 (Rev. 2017), Natchez Hospital Company, LLC, ("Hospital") filed a Complaint and Petition For Reduction of Assessment on Software in circuit court. This ad valorem assessment was made by the Adams County Board of Supervisors ("Board"). Prior to appealing to the circuit court, the Hospital paid the ad valorem taxes as assessed. The Board filed a motion to dismiss for lack of jurisdiction, arguing that the Hospital had failed to post the necessary appeal bond required by Mississippi Code Section…