35 MAC Pt. 101, R. 3.4
Meetings and Hearings; Frequency, Location and Exemption from the Mississippi Open
Cite as 35 Miss. Admin. Code Pt. 101, R. 3.4
Meetings and Hearings; Frequency, Location and Exemption from the Mississippi Open
Meetings Act
A. The Board shall meet at least one (1) day a month. The date, time and location of the
meetings of the Board shall be set by the Board.
B. Once a meeting of the Board is called to order, the Board shall be considered to be in
continuous session from day to day until the meeting is formally adjourned on motion
and majority vote of the members present.
C. That portion of any meeting or hearing of the Board held in regard to an
administrative appeal filed under Miss. Code Ann. § 27-77-5, § 27-77-9, § 27-77-11
or § 27-77-12, which are appeals from orders of the Review Board and from orders of
administrative hearing officers, shall be closed to the public and is exempt from the
requirements of the Mississippi Open Meetings Law, Miss. Code Ann. § 25-41-1 et
seq. That portion of any meeting or hearing of the Board regarding all other
administrative appeals, including, but not limited to, appeals under Miss. Code Ann.
§ 67-1-72 regarding ABC matters, appeals regarding the denial of an objection by a
Board of Supervisors to the Department’s rejection of an homestead exemption
application under Miss. Code Ann. § 27-33-41, appeals regarding ad valorem
assessments under Miss. Code Ann. § 27-35-309, § 27-35-311, § 27-35-325, § 27-35-
517 or § 27-35-703 and appeals by a county from the decision of the Department in
regard to its examination of recapitulations of the ad valorem rolls of that county
under Miss. Code Ann. § 27-35-113, shall be open to the public and subject to the
requirements of the Mississippi Open Meetings Law, Miss. Code Ann. § 25-41-1 et
seq. When an administrative appeal filed under Miss. Code Ann. § 27-77-5, § 27-77-
9, § 27-77-11 or § 27-77-12 is to be heard or discussed, the presiding board member
may order the removal of any person not directly involved in the administrative
appeal being heard or who is not necessary for the Board’s deliberation on such an
appeal.