2014 Regular Session

House Bill 1353

Board of Tax Appeals; revise certain provisions regarding appeal of orders by.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on February 4, 2014. The 2014 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO AMEND SECTION 27-77-7, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A TAXPAYER APPEALING AN ORDER OF THE BOARD OF TAX APPEALS TO CHANCERY COURT SHALL NOT BE REQUIRED TO PROVIDE A BOND UNLESS DEEMED ABSOLUTELY NECESSARY BY THE CHANCERY COURT; TO PROVIDE THAT ANY BOND REQUIRED BY THE CHANCERY COURT SHALL BE AN APPEARANCE BOND OR PERFORMANCE BOND AND THAT THE COURT SHALL NOT REQUIRE ANY SURETY BOND; TO PROVIDE THAT THE BURDEN OF PROOF IN THE CHANCERY COURT IS ALWAYS ON THE DEPARTMENT OF REVENUE; TO PROVIDE THAT IF AN AGGRIEVED TAXPAYER PREVAILS ON SUCH AN APPEAL, THE TAXPAYER IS ENTITLED TO ATTORNEY'S FEES, INTEREST, AND ANY OTHER REMEDY DEEMED PROPER BY THE CHANCERY COURT AND THAT SUCH FEES SHALL BE COLLECTED AGAINST THE AGENCY OR THE COMMISSIONER IN HIS INDIVIDUAL AND PERSONAL CAPACITY; AND FOR RELATED PURPOSES.

Its course

January 20 to February 4, 2014, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action2 actions on 2 days

In the House of RepresentativesJan 20 to Feb 4 · stopped15 days

Ways and MeansJan 20 to Feb 4 · stopped15 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Jan 20 – Feb 4

Jan 20Referred to the House committee on Ways and Means
Feb 4Died in committee in the House

All 2 actions, as published

Jan 20Referred To Ways and MeansHouse of Representatives
Feb 4Died In CommitteeHouse of Representatives