OF JUDGMENT: 01/13/2017
COUNTY CIRCUIT COURT HON. LESTER F. WILLIAMSON, JR.
COURT ATTORNEYS: WILLIAM W. SIMMONS ELLIOTT H. CLARK RICHARD
G. NORRIS, II GREG SNOWDEN
ATTORNEYS FOR APPELLANT: RICHARD G. NORRIS, II GREG SNOWDEN
ATTORNEYS FOR APPELLEE: NONE
WALLER, C.J., COLEMAN AND MAXWELL, JJ.
BTH Quitman Hickory, LLC, challenged the amount of the ad
valorem taxes assessed by the Clarke County Board of
Supervisors by appealing the assessments to the Clarke County
Circuit Court. However, BTH Quitman did not submit a bond
with its appeals; therefore, the Board of Supervisors moved
to dismiss the appeals. The circuit court found in favor of
BTH Quitman, and the Board filed the instant interlocutory
appeal. Because the Court has squarely addressed a similar
issue in its opinion in Natchez Hospital Co., LLC v.
Adams County Board of Supervisors, 238 So.3d 1162 (Miss.
2018), we reverse the circuit court's judgment and remand
the case for the circuit court to dismiss BTH Quitman's
case for lack of subject matter jurisdiction.
AND PROCEDURAL HISTORY
BTH Quitman owns a torrefaction and wood-pellet facility
located in Quitman County, Mississippi. According to the
In order to induce BTH [Quitman] to build its facility in
Clarke County, the Board entered an Inducement Agreement with
BTH [Quitman], exempting BTH [Quitman] from all ad valorem
taxes that would otherwise be due . . . . As a result of the
agreement, BTH [Quitman] made significant investment in
equipment . . . but has only had to pay approximately [four
percent] of the equipment's assessed value each year in
ad valorem taxes.
2016, the Board's appraisal estimates for BTH
Quitman's four pieces of equipment totaled
273, 746. Unhappy with the valuation, BTH Quitman requested a
reduction from $62, 273, 746 to $10, 000, 414. The Board did
reduce the assessment from $62, 273, 746 to $48, 068, 654.
After the Mississippi Department of Revenue approved the
Board-submitted tax rolls, the Board then gave its final
approval of the tax rolls.
BTH Quitman filed four complaints  in the circuit court
challenging the assessment. However, BTH Quitman did not file
a bond with its complaints, so the Board moved to dismiss the
appeals for lack of jurisdiction. The circuit court found in
favor of BTH Quitman, holding that Mississippi Code Section
27-35-119(2) did not include a bond requirement in order to