the amount of $2,220,622, half the amount in controversy, as required for appeals from the Board of Tax Appeals. Mississippi Code Section 27-77-7(3) provides: A petition filed by a taxpayer under subsection (1) of this section that appeals an order from the Board of Tax Appeals affirming a tax assessment shall be accompanied by a surety bond approved by the clerk of the court in a sum half the amount in controversy, conditioned to pay the judgment of the court. Miss.Code Ann. § 27-77-7(3) (Rev.2010). The Department asserts that Isle of Capri’s bond did not meet the statutory requirements because it was not “conditioned to pay the judgment of the court,” thus, the chancery court never had jurisdiction over the appeal. See 5K Farms v. Miss. Dep’t of Revenue, 94 So.3d 221, 227 (Miss.2012) (<HOLDING>). The relevant portion of the bond reads: KNOW
holding that statutory appeal bonds relate to the jurisdiction of the court holding that the appellate court had jurisdiction to hear the interlocutory appeal on a restraining order and the district court retained jurisdiction to proceed with the trial holding that since district court of appeal properly found that the trial court lacked jurisdiction to rule on a 3850 motion during the pendency of a direct appeal the district court of appeal should have vacated the order rather than affirming on the merits holding that where the issue of sanctions was not before the court of appeals when the appeal was filed the district court retained jurisdiction holding that the court did not have jurisdiction to hear an appeal after an untimely filing of a notice of appeal