Riverboat Corporation of Mississippi v. Harrison County Board of Supervisors
2016 Miss. LEXIS 291
| Miss. | 2016Background
- Riverboat Corporation appealed Harrison County’s ad valorem assessments for 2010–2012, arguing the county’s valuations greatly overstated the property’s true value.
- The Board denied Riverboat’s objections; Riverboat filed de novo appeals in circuit court and the county filed a bill of exceptions.
- The county and the City of Biloxi requested a jury trial; Riverboat moved for a bench trial, arguing no constitutional jury right exists for tax-assessment appeals because such appeals did not exist at common law when Mississippi’s constitution preserved the jury right.
- The trial court ordered a jury trial, finding (1) Section 11-51-77’s "tried anew" language and longstanding practice supported a jury right and (2) tax appeals were tried by jury at common law.
- The Supreme Court granted interlocutory review and affirmed: it held the right to a jury trial exists in ad valorem tax-assessment appeals, based on historical practice, prior Mississippi decisions, and the constitutional protection of the jury right.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether a constitutional right to jury trial exists in ad valorem tax-assessment appeals | No: jury right applies only where it existed at common law at time Constitution protected it; tax appeals were statutory and sovereign actions barred at common law | Yes: Mississippi practice and precedent show de novo circuit-court tax appeals have long been tried to juries; statute’s “tried anew” contemplates full trial | Court held a jury right exists; affirmed trial-court order for jury trial |
| Whether Section 11-51-77’s silence on jury trials denies the right | Silence does not negate a jury right when historical practice and prior decisions recognize jury trials in tax cases | The Legislature did not clearly waive sovereign immunity to create a jury right and “tried anew” is not an affirmative grant | Court treated historical custom and precedent as sufficient; statutory silence did not preclude jury trial |
| Relevance of common-law baseline date for preserved jury right | Plaintiff: common law at time of Mississippi’s first constitution (1817) should control; tax appeals then did not exist | Defendants: the common law is evolving; preservation refers to the law as it existed at adoption of 1890 Constitution and longstanding practice | Court adopted evolving-common-law view and relied on practices around/after 1890 to find jury right preserved |
| Whether public-policy concerns (exposing tax issues to juries) bar jury trials | Jury trials would prejudice taxpayer and expose valuation disputes to county taxpayers | Jury is community’s factfinder; jury participation is consistent with constitutional protections and historical practice | Court rejected public-policy objection and affirmed jury trial |
Key Cases Cited
- Scott v. Nichols, 27 Miss. 94 (1854) (early Mississippi precedent stating issues of fact under silent statutes should be tried to a jury)
- Griffin v. Mixon, 38 Miss. 424 (1860) (discussed tax-forfeiture proceedings and practices; trial in that case was before a jury and the verdict was affirmed)
- Bank of Oxford v. Bd. of Supervisors, 29 So. 825 (Miss. 1901) (reviewed and remanded a jury verdict in a tax-assessment appeal)
- Leaf Hotel Corp. v. City of Hattiesburg, 150 So. 779 (Miss. 1933) (affirmed jury verdict in tax-assessment appeal)
- Rebelwood, Ltd. v. Hinds Cty., 544 So.2d 1356 (Miss. 1989) (recognized taxpayer’s right to trial by jury in property tax appeals)