Opinion ID: 2486296
Heading Depth: 1
Heading Rank: 5

Heading: Predeprivation Process

Text: ¶ 13. Mississippi Code Section 27-77-5 (Rev.2005) provides a predeprivation process in which a taxpayer has the opportunity to be heard. An aggrieved taxpayer may first appeal to the Board of Review. The Board of Review is composed of employees of the agency appointed to the Board by the Commissioner to hear matters in a quorum of not less than three. From there, the taxpayer may appeal to the full Commission, consisting of the Commissioner and two Associate Commissioners. Akins availed himself of both of these opportunities and was heard by both administrative bodies. ¶ 14. Akins argues that administrative review is not sufficient, and he is entitled to judicial review. We disagree. Administrative-review procedures are adequate in providing due process if the hearings are conducted before an individual is deprived of a property interest. Mathews v. Eldridge, 424 U.S. 319, 333, 96 S.Ct. 893, 902, 47 L.Ed.2d 18 (1976) (citations omitted). ¶ 15. Akins was provided a predeprivation process, two hearings through administrative review, to contest the validity of the tax. Akins was afforded due process.