Opinion ID: 1732559
Heading Depth: 2
Heading Rank: 2

Heading: Want of Jurisdiction

Text: ¶ 30. The Tax Collector argues on cross-appeal that the trial court erred in denying its motion to dismiss Fiddle's claim for want of jurisdiction. The trial court entered its order denying the motion to dismiss on June 12, 2001. Subsequently, the Tax Collector sought permission from this Court to file an interlocutory appeal and filed a brief in support thereof. This Court denied the Tax Collector's petition for interlocutory appeal on this issue. Trial was held in this matter before the Lauderdale County Circuit Court with the jury returning its verdict in favor of the Tax Collector. ¶ 31. The Tax Collector argues that Fiddle did not follow the proper procedure for bringing its claim before the circuit court. Fiddle wrote Shannon requesting its letter dated August 17, 2000, be treated as an application for a refund of the taxes Fiddle alleged to have erroneously paid. The Tax Collector contends that Fiddle's only avenue to circuit court was to appeal the denial of the request for a refund. Fiddle, however, filed suit in circuit court against Shannon as the Lauderdale County Tax Collector. [1] ¶ 32. The Tax Collector relies on Miss. Code Ann. § 21-33-83 (2001) and Smith v. University of Miss., 797 So.2d 956 (Miss. 2001). Miss.Code Ann. § 21-33-83 provides: Any person, firm, or corporation aggrieved by the action of the governing authorities of any municipality under Sections 21-33-1 through 21-33-85 shall have the right of appeal to the circuit court of the county. However, the statutory language contained in Miss.Code Ann. § 21-33-79 and 21-33-83 does not exclude a taxpayer's right to file suit. See Chassaniol v. City of Greenwood, 166 Miss. 770, 144 So. 548 (1932). ¶ 33. Furthermore, Smith, as relied upon by the Tax Collector in the case sub judice, is not applicable to the facts of this case. Smith differs from the facts at hand as it involved a former employee of a state university seeking reinstatement of his position after being terminated for excessive absenteeism and failure to timely perform his assigned tasks. Smith, 797 So.2d at 958. Smith appealed his termination decision to the university's Personnel Action Review Board (PARB) for a full administrative hearing. Id. PARB is a quasi-judicial administrative panel which has authority to review and overturn employment decisions rendered by the university. Id. PARB denied Smith's appeal and affirmed his termination. Id. Smith did not appeal the termination decision to the circuit court by writ of certiorari pursuant to Miss.Code Ann. §§ 11-51-93 & -95. Id. The university moved to dismiss Smith since he did not appeal. Id. ¶ 34. Smith then filed a complaint in the Chancery Court of Lafayette County seeking reinstatement to his position, and in the alternative, money. Id. at 957. The matter was transferred to the circuit court where the court granted the university's motion to dismiss for lack of jurisdiction or, alternatively, for summary judgment based on res judicata. Id. This Court upheld the decision of the circuit court finding that Smith's exclusive remedy for review of the PARB's decision was to appeal the decision to the circuit court by writ of certiorari. Id. at 965. We find that the Tax Collector's reliance on Smith is misplaced. ¶ 35. This Court finds that this issue to be without merit.