103 So. 798 | Miss. | 1925
At the August, 1924, meeting, the board of supervisors disallowed the objections and approved the roll and directed that it be sent to the tax commission in conformity to law, and the requirements of the law were complied with in sending the tax commission the values as shown in the totals on the roll as to each class of property, etc. The tax commission, without ordering any change whatever, approved the assessment roll as made up by the board of supervisors as above stated, certifying that as made up the assessment roll was equalized with other property in the rest of the state. At the October meeting of the board, the certificate of the state tax commission, approving the roll without change, was ordered spread upon the minutes of the board of supervisors, and was spread thereon as provided.
The appellant took an appeal at the August, 1924, meeting of the board of supervisors, and also one at the October, 1924, meeting, within the time allowed by law after *131 adjournment of the board at such meetings. The board of supervisors did not, at the October, 1924, meeting, enter any other order of the board further approving the roll, nor did the board undertake to make any change therein. The appeal came on for hearing early in November, 1924, and on motion of the board of supervisors, the circuit judge dismissed the appeal, apparently on the ground that there had been no final order to appeal from.
In the recent case of Moller-Vanderboom Lumber Co. v. Boardof Supervisors of Attala County
When the board of supervisors at the August, 1924, meeting overruled the objections and entered the final order approving the rolls in the present case, directing that they be sent to the tax commission under the requirements of law for approval by the tax commission, and where the tax commission makes no order of change whatever, but approves the roll as made up, and this order of the tax commission is directed to be spread upon the minutes of the board of supervisors and is spread thereon, it is a final approval of the roll as far as the tax commission and board of supervisors are concerned, and it is not necessary for the board of supervisors thereafter in such case to make a separate order re-approving the assessment roll itself.
If the tax commission orders a change, then the assessment is not complete until that change has been made and spread upon the minutes of the board of supervisors and approved by the board. The approval of the roll after such correction by the board would be necessary to show a conformity to the order of the tax commission. But *132 where the tax commission approves without any change its order is the last step in the proceeding, and when its approval is spread upon the minutes of the board of supervisors, the assessment is complete, and the taxpayer may appeal therefrom to the circuit court.
We are therefore of the opinion that the court below was in error in dismissing the appeal, and the judgment will be reversed, and the appeal reinstated, and the cause remanded for further proceedings.
Reversed and remanded.