Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 3 - General Information › Rule 35-101-3.5 - Requests for Information and Documents of the Board of Tax Appeals

Current through June 25, 2024
A. Information concerning the Board can be
				obtained by calling or writing the Board or the Executive Director and/or from
				the Board's website (
www.bta.ms.gov
).
B. Any request for inspection, copying and/or
				other reproduction of any public record of the Board shall be made in writing
				to the Executive Director, the custodian of the records of the Board. Within
				seven (7) working days from the date of the receipt of the request, the
				Executive Director shall provide the public record requested or provide the
				person making the request with an explanation as to why the public record
				cannot be produced within this seven (7) working day period. If the reason the
				public record requested was not produced is because the record is exempt from
				such disclosure or production, this explanation shall also state the specific
				exemption upon which the Executive Director relies in determining that the
				record requested is exempt.
C.
				Where it is determined that the public record requested should be disclosed or
				produced and the person requesting the record has pre-paid the cost of this
				production in sufficient time to allow for the location and copying of the
				record to be produced, the Executive Director shall, if possible, produce the
				public record requested within seven (7) working days from receipt of the
				request, and if not, within fourteen (14) working days from receipt of the
				request unless additional time is agreed to by the person requesting the public
				record. If the person requesting the public record has not pre-paid the cost of
				production within sufficient time to locate and copy the public record within
				this fourteen (14) working day period, the public record will be produced
				within a reasonable time after receiving the pre-payment of the cost of the
				production.
D. Information and
				records of the Board concerning administrative appeals from orders of the
				Review Board and from orders of administrative hearing officers are prohibited
				from being divulged and are exempt from the Mississippi Public Records Act of
				1983, Miss. Code Ann. §
									25-61-1
				et seq., except as provided in Miss. Code Ann. §
									27-77-15.
E. Information and public records of the
				Board concerning administrative appeals other than those from orders of the
				Review Board and from orders of administrative hearing officers, including, but
				not limited to, appeals regarding ABC matters under Miss. Code Ann. §
									67-1-72,
				denials of objections to the Department's rejections of homestead exemption
				applications under Miss. Code Ann. §
									27-33-41,
				objections to ad valorem assessments under Miss. Code Ann. §
									27-35-309,
				§
									27-35-311,
				§
									27-35-325,
				§
									27-35-517
				or §
									27-35-703
				and appeals by counties from the decision of the Department in regard to its
				examination of recapitulations of the ad valorem rolls of counties under Miss.
				Code Ann. §
									27-35-113,
				are subject to the Mississippi Public Records Act of 1983, Miss. Code Ann.
				§
									27-61-1
				et seq. and thereby subject to being disclosed, inspected, copied and/or
				mechanically reproduced as provided by that act and in accordance to the
				procedures set out in subsections B and C above.
F. The records of the Board shall be retained
				in accordance with the record retention schedules approved by the state records
				committee for such documents. Upon expiration of the applicable time period set
				out in the approved record retention schedules, the records shall be destroyed,
				or when appropriate, transferred to the Mississippi State Archives.
G. The fees for inspection, copying or
				reproducing records of the Board are as follows:
1) If the record requested is maintained by
				the Board as a paper document, the fees for inspection and copying will be as
				follows:
(a) $2.50 for locating each paper
				document requested;
(b) $0.50 for
				each page of the paper document to be copied;
(c) The cost of postage or other delivery
				charges if the copy of the document is to be mailed through the US postal
				service or delivered through another delivery service (FedEx, UPS,
				etc.).