At 10:30 (I originally wrote 10:00, sorry), Wednesday, Jan. 20, 2016, the Court will hear the Isle of Capri v. Harrison County Tax Assessor. Isle of Capri appealed the 2010 assessment of its property in Harrison County, Mississippi. Harrison County, joined by an intervenor, the City of Biloxi, asked for a jury trial which the court granted. Isle of Capri requested an interlocutory appeal which was granted. They argue as follows:
Tax appeals did not exist at common law. Pursuant to § 11-51-77, circuit courts sit as appellate courts when a taxpayer appeals an assessment. The Legislature did not expressly provide for jury trials as part of a tax appeal under this statute.
Isle of Capri’s brief
Harrison County and Biloxi’s brief
Isle of Capri’s reply brief
Watch the argument here