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TNHYIF Reiv Golf LLC v. Forrest County

Court of Appeals of Mississippi

November 6, 2018

TNHYIF REIV GOLF LLC APPELLANT
v.
FORREST COUNTY, MISSISSIPPI APPELLEE

          DATE OF JUDGMENT: 04/03/2017

          COURT FROM WHICH APPEALED: FORREST COUNTY CIRCUIT COURT TRIAL JUDGE: HON. JON MARK WEATHERS

          ATTORNEYS FOR APPELLANT: MICHAEL J. BENTLEY SIMON T. BAILEY

          ATTORNEY FOR APPELLEE: DAVID B. MILLER\

         EN BANC

          GRIFFIS, P.J.

         ¶1. TNHYIF REIV GOLF LLC (True North) appeals the circuit court's entry of summary judgment in favor of Forrest County regarding the County's tax assessments of a student-housing complex for tax years 2014, 2015, and 2016. We reverse and render.

         FACTS AND PROCEDURAL HISTORY

         ¶2. True North owns the Boardwalk at Dewberry Landing (Dewberry), a 150-unit student- housing complex located in Hattiesburg. The Dewberry operates as an offsite college dormitory for students attending the University of Southern Mississippi and Pearl River Community College.

         ¶3. In 2014, the County appraised the Dewberry at $13, 230, 640. It then assessed the Dewberry at 15% of this appraised value, yielding an assessed value of $1, 984, 597 that, when multiplied by the total millage of .17349, resulted in a total tax liability of $344, 307.73.

         ¶4. In 2015, the County appraised the Dewberry at $13, 757, 980. It then assessed the Dewberry at 15% of this appraised value, yielding an assessed value of $2, 063, 698 that, when multiplied by the total millage of .17758, resulted in a total tax liability of $366, 471.48.

         ¶5. In 2016, the County appraised the Dewberry at $13, 784, 110. It then assessed the Dewberry at 15% of this appraised value, yielding an assessed value of $2, 067, 617 that, when multiplied by the total millage of .18041, resulted in a total tax liability of $373, 018.80.

         ¶6. True North objected to the County's tax assessments each year. However, the Board of Supervisors rejected each objection and gave its final approval to the Forrest County tax rolls for the applicable tax years. The tax rolls were submitted to and approved by the Mississippi Department of Revenue.

         ¶7. True North filed a timely appeal of the decisions of the Board of Supervisors to the Forrest County Circuit ...


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