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STOKES v. JACKSON SALES & STORAGE CO.

NO. 2022-CA-00371-SCT.

374 So.3d 1197 (2023)

Charles E. STOKES, in the Official Capacity of Tax Assessor of Hinds County, Mississippi; and Hinds County, Mississippi v. JACKSON SALES & STORAGE COMPANY.

Supreme Court of Mississippi.

November 30, 2023.

Attorney(s) appearing for the Case

ATTORNEYS FOR APPELLANTS: TONY R. GAYLOR , Jackson, LATOYA REDD THOMPSON .

ATTORNEYS FOR APPELLEE: SHELDON G. ALSTON , JACOB ARTHUR BRADLEY , Jackson.

BEFORE RANDOLPH, C.J., ISHEE AND GRIFFIS, JJ.

¶1. For nearly forty years, Hinds County granted Jackson Sales & Storage Co. (JSSC) an annual exemption from ad valorem property taxes. In 2019, however, the County reversed course. It denied JSSC an exemption, claiming JSSC lacked the requisite free-port-warehouse...

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