Charles E. Stokes, In the Official Capacity of Tax Assessor of Hinds County, Mississippi; and Hinds County…

Summary

The court held that Jackson Sales & Storage Company’s 1981 free-port-warehouse license remained valid and effective, although the county could require renewal and could revoke the license for statutory violations. The court further held that the county board of supervisors retained discretion over whether and for how long to grant a property-tax exemption, but had forfeited its ability to collect taxes for 2012 through 2018 because it affirmatively granted exemptions during those years. The court therefore affirmed in part and reversed and rendered in part, requiring payment of the remaining 2019 taxes.