Q If a citizen has been paying both city and county taxes but is not an actual resident of the city, is the city required to refund her taxes, and how far back can she be reimbursed?

A If the land on which the ad valorem taxes have been paid is in the city limits, the landowner must pay the taxes, regardless of whether or not the landowner resides inside the city. If the land in question is outside the city limits and the city has erroneously been assessing taxes on the landowner for land situated in the county, the city is responsible for paying back erroneously paid taxes in accordance with Mississippi law. The three-year statute of limitations in Section 15-1-49 applies to a claim for a refund of erroneously paid taxes. (Attorney Generalís Opinion to Harness, August 4, 2017)