The Mississippi Supreme Court recently ruled on a significant tax assessment dispute involving ACC OP (Oxford, Mississippi), LLC, and the Lafayette County Board of Supervisors and Tax Assessor Sylvia Baker. The court's decision, issued on October 1, 2026, confirms that ACC can challenge the County's 2021 and 2022 ad valorem tax assessments for its student-housing property without being precluded by a prior document request from the Tax Assessor.
This ruling is important because it clarifies the legal distinction between requests made by a Tax Assessor and demands issued by the Board of Supervisors. The outcome affects how local governments handle tax assessments and the rights of property owners to contest valuations.
Background
The parties involved in this case are ACC OP (Oxford, Mississippi), LLC, which owns U Club Townhomes, a student housing property in Oxford, Mississippi, and the Lafayette County Board of Supervisors along with Tax Assessor Sylvia Baker. The dispute arose when ACC challenged the County's tax assessments for the years 2021 and 2022, claiming the property was overvalued by approximately $8 million to $9 million.
The case reached the Mississippi Supreme Court after the Lafayette County Circuit Court denied the County's motions to dismiss ACC's appeals. The County argued that ACC failed to comply with a document request issued by the Tax Assessor, claiming this noncompliance precluded ACC from objecting to the assessments. However, ACC contended that the request was informal and did not constitute a formal demand from the Board.
The Ruling
The Mississippi Supreme Court affirmed the lower court's ruling, stating that the Tax Assessor's request was an informal request under Mississippi Code Section 27-1-23 and not a formal demand from the Board under Section 27-35-97. The court noted, "The Tax Assessor’s request was an informal request for information... and it carried no preclusion penalty." The ruling emphasized that the Board had made no formal demand for documents, which is necessary for invoking the preclusion penalty.
Justice Ishee, writing for the court, explained that the Tax Assessor's request did not meet the criteria for a demand from the Board, which must be evidenced by official minutes. The court found that ACC had complied with the necessary procedures by submitting a written objection to the Board prior to the August 2, 2021, hearing.
Impact
This ruling has significant implications for property owners and local government tax assessment procedures in Mississippi. It clarifies that informal requests for information from a Tax Assessor do not carry the same weight as formal demands from the Board of Supervisors. This distinction protects taxpayers' rights to contest property valuations without being penalized for noncompliance with informal requests.
The decision also reinforces the requirement that public boards must act through their official minutes, ensuring transparency and accountability in the tax assessment process. This ruling may influence how local governments approach tax assessments and the procedures they follow in the future.
What's Next
The case has been remanded to the Lafayette County Circuit Court for further proceedings. It remains to be seen whether the County will pursue additional legal avenues or adjust its assessment practices in light of this ruling. There are no indications of an appeal at this time.