Riverboat Corporation of Mississippi v. Harrison County Board of Supervisors

The property of Riverboat Corporation, an ad valorem taxpayer, was subject to assessment by the Harrison County Board of Supervisors (“the Board”) because Riverboat owned certain personal and real property in Harrison County. The Mississippi Supreme Court was asked "to abandon the common law of this state, pronouncements of this Court, and customs and practices of trial courts across this state, all dating back to the nineteenth century, under the guise that today’s issue has not yet been squarely before" it and to "overrule a learned trial judge who, [. . .] determined a jury trial should be had in an appeal of a county’s ad valorem tax assessment." When Riverboat appealed its tax assessment, the Board requested a jury trial. Riverboat then moved for a bench trial, averring that there was no right to a jury trial in tax appeals. The trial court denied Riverboat's motion. The Supreme Court declined to rule against Mississippi precedent, and affirmed the trial court's denial of Riverboat's motion. View "Riverboat Corporation of Mississippi v. Harrison County Board of Supervisors" on Justia Law