Latest Case This Week: G4, LLC v. Pearl River County Board of Supervisors (Miss.)

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G4, LLC v. Pearl River County Board of Supervisors

Court: Supreme Court of Mississippi

Citation: 2018-CA-01227-SCT

Opinion Date: February 6, 2020

Judge: James W. Kitchens

Areas of Law: Business Law, Government & Administrative Law, Government Contracts, Landlord - Tenant, Real Estate & Property Law, Tax Law

G4, LLC, entered into a lease in 2009 with the City of Picayune, Mississippi, for land on the grounds of the Picayune Municipal Airport. After the Pearl River County Board of Supervisors assessed ad valorem taxes on the leased land, G4 paid the taxes under protest and petitioned the Board for a refund and for a refund of taxes it had paid on lots in the Tin Hill subdivision. The Board denied G4’s petition, and G4 appealed to the Circuit Court of Pearl River County, which affirmed. G4 appealed, asserting that, according to the Mississippi Supreme Court’s decision in Rankin County Board of Supervisors v. Lakeland Income Properties, LLC, 241 So. 3d 1279 (Miss. 2018), it was automatically exempt from paying ad valorem taxes on the airport property. The Supreme Court agreed, reversed and remanded the circuit court’s decision that affirmed the Board’s refusal to refund the airport property taxes. The Court affirmed the circuit court’s decision that G4 was not entitled to a refund of taxes paid on the Tin Hill subdivision lots.