The Board of Supervisors for Lowndes County, Mississippi, Harry Sanders, Trip Hairston, John Holliman, Jeff Smith…

Summary

The Mississippi Supreme Court held that the school district’s challenge to the county board of supervisors’ tax-effort decision was an appeal governed exclusively by the statutory procedure requiring a notice of appeal to the appropriate circuit court within ten days. Because the district instead filed a declaratory-judgment action in chancery court and did not file the required notice of appeal, the chancery court lacked jurisdiction. The court reversed the summary judgment and remanded for dismissal for lack of jurisdiction.