MISSISSIPPI LEGISLATURE

1998 Regular Session

To: Ways and Means

By: Representative Davis

AN ACT TO AMEND SECTION 25-1-107, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THAT WHENEVER ANY STATE AGENCY OR ANY COUNTY, MUNICIPALITY OR OTHER POLITICAL SUBDIVISION OF THE STATE REQUIRES A PAYMENT BY A CERTAIN DATE, THEN THE DATE THAT THE MAIL CONTAINING THE PAYMENT IS POSTMARKED SHALL BE CONSIDERED AS THE DATE THE PAYMENT IS MADE; TO PROVIDE THAT THE DATE OF POSTMARK WILL NOT REPRESENT THE DATE OF PAYMENT FOR ANY FORM OF PAYMENT MADE TO PAY DELINQUENT AD VALOREM TAXES OR MADE TO REDEEM PROPERTY FROM A TAX SALE; AND FOR RELATED PURPOSES. 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 25-1-107, Mississippi Code of 1972, is amended as follows:

25-1-107. Except as otherwise specifically provided by law, whenever any check, money order or other form of payment or reports is required to be made to any state agency or any county, municipality or other political subdivision of the state by or before a certain date and the mailing is made by United States mail, then the date that the mail containing the payment or report is postmarked by the United States Post Office shall be considered as the date the payment or report is made. The date of the United States Post Office postmark is proof of the date of payment or report if the payment or report was mailed with postage paid and was correctly addressed. The provisions of this section shall not apply to any check, money order or other form of payment made to pay delinquent ad valorem taxes or made to redeem property from a tax sale.

SECTION 2. This act shall take effect and be in force from and after July 1, 1998.