Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 4 - BOARD OF TAX APPEALS (§§ 27-4-1 — 27-4-9) › Section 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., under the Mississippi Native Wine Law of 1976, Section
67-5-1
et seq., and under the Mississippi Native Spirit Law, Section
67-11-1
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.
(h)
To obtain, review, receive into evidence and/or otherwise examine and consider applications, returns, reports and any particulars set forth or disclosed in any application report or return required on any taxes collected by reports received by the Department of Revenue and any other documents and information received, generated and/or maintained by the Department of Revenue. The authority of the board under this paragraph is not barred or otherwise restricted by the confidentiality of such documents and information under Sections
27-3-73
,
27-7-83
,
27-13-57
and/or
27-65-81
, and the disclosure of such documents and information to the board shall be an exception to the prohibition on disclosure of such documents and information contained in Sections
27-3-73
,
27-7-83
,
27-13-57
and/or
27-65-81
.
(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.
Laws, 2009, ch. 492, § 2; Laws, 2010, ch. 388, § 1, eff. 7/1/2010.
Amended by Laws, 2021, ch. 388, SB 2606,§ 15, eff. 7/1/2021.