Mississippi § 27-35-145 - Application for change of assessment; hearing; order.

Full text of Mississippi Mississippi Code of 1972 Annotated § 27-35-145 — Application for change of assessment; hearing; order., with citation guidance and answers to common questions.

§ 27-35-145. Application for change of assessment; hearing; order.

Any person desiring a change in assessment as provided in Section 27-35-143 shall make, in writing, an application in duplicate to the board of supervisors of the county where such assessment is made (or the tax assessor of the county may make such applications for him) on the forms prescribed, setting forth the grounds for the reduction, change, or cancellation claimed. At any meeting, either regular, special, or adjourned, the board of supervisors may hear and determine the matter and shall require such evidence as, in its opinion, is necessary to substantiate the application. If the board approves the application it shall adopt an order setting forth its conclusions, which order shall be dealt with as hereinafter provided. The state tax commission shall prescribe and furnish the forms necessary for complying with the provisions of this section.

Source: official Mississippi text · Last verified 2026-08-27

Frequently Asked Questions About Mississippi § 27-35-145

What does Mississippi Code of 1972 Annotated § 27-35-145 cover?

Section 27-35-145 ("Application for change of assessment; hearing; order.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Mississippi § 27-35-145?

A common citation format is "Mississippi Code of 1972 Annotated § 27-35-145" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Mississippi law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.

How does Mississippi § 27-35-145 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.