27-4-3 - Powers, duties and jurisdiction of the Board of Tax Appeals. - Mississippi Statutes

§ 27-4-3. Powers, duties and jurisdiction of the Board of Tax Appeals.
 

(1)  The Board of Tax Appeals shall have the following powers and duties: 

(a) To adopt, amend or repeal those rules or regulations necessary to implement the duties assigned to the board. 

(b) To have jurisdiction over all administrative appeals to the board from decisions of the review board and administrative hearing officers of the Department of Revenue under Sections 27-77-5, 27-77-9, 27-77-11 and 27-77-12, to arrange the time and place of the hearing on any such appeal, and where required, to arrange for any evidence presented to the board at such hearing to be transcribed or otherwise preserved for purposes of making a record of the hearing. 

(c) To have jurisdiction over all administrative appeals regarding certain decisions and actions by the Department of Revenue under the Local Option Alcoholic Beverage Control Law, Section 67-1-1 et seq., and under the Mississippi Native Wine Law of 1976, Section 67-5-1 et seq., as provided for under Section 67-1-72, to arrange the time and place of the hearing on any such appeal and to arrange for any evidence presented to the board at such hearing to be transcribed or otherwise preserved for purposes of making a record of the hearing. 

(d) To have jurisdiction over all administrative appeals under Sections 27-33-37 and 27-33-41 to the board from decisions of the Department of Revenue to deny an objection of a board of supervisors to the rejection by the Department of Revenue of an application for homestead exemption and to arrange the time and place of the hearing on any such appeal. 

(e) To have jurisdiction over all administrative appeals under Section 27-35-113 to the board from the decision of the Department of Revenue regarding its examination of the recapitulations of the assessment rolls of a county and to arrange the time and place of the hearing on any such appeal. 

(f) To have jurisdiction to hear any objection to an assessment by the Department of Revenue pursuant to Section 27-35-311, 27-35-517 or 27-35-703 and to arrange the time and place of the hearing on any such objection. 

(g) To perform all other duties which are now or may hereafter be imposed upon the board by law.  

(2)  Each member of the board is empowered to administer and certify oaths. 

(3)  Each member of the board is empowered to perform all other duties which are now or may hereafter be imposed on him by law. 
 

Sources: Laws, 2009, ch. 492, § 2, eff from and after July 1, 2010.