1998 Regular Session
To: Ways and Means
By: Representative Saucier
House Bill 818
AN ACT TO AMEND SECTION 27-41-55, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE ONLY METHOD FOR THE ADVERTISEMENT OF LANDS TO BE SOLD FOR THE NONPAYMENT OF AD VALOREM TAXES SHALL BE TO LIST SUCH PROPERTY IN ALPHABETICAL ORDER BY THE NAME OF THE PROPERTY OWNER; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-41-55, Mississippi Code of 1972, is amended as follows:
27-41-55. Except as otherwise provided in Section 27-41-2, after the fifth day of August in each year hereafter, the tax collector shall advertise all lands in his county on which all the taxes due and in arrears have not been paid, as provided by law, as well as all land which is liable to sale for the other taxes which have matured, as required by law, for sale at the door of the courthouse of his county or any place within the courthouse that the tax collector deems suitable to hold such sale, provided that the place of such sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. Such advertisement shall be inserted for two (2) weeks in some newspaper published in the county, if there be one, but in counties having two (2) court districts the lands shall be advertised and sold in the district in which such lands are situated and put up at the courthouse door thereof, and shall contain a list of the lands to be sold in alphabetical order by owner * * *, in substance as follows:
Name of Division of Town- State County Total
Owner Section Section ship Range Tax Tax Tax
* * *Land in cities and towns shall be described in the advertisement as it is described on the assessment roll. Errors in alphabetical or numerical order in the published or posted list of lands to be sold shall not invalidate any sale made pursuant to such notice.
In addition to the foregoing provisions, and at the option of the tax collector, advertisement for the sale of such county lands may be made after the fifteenth day of February in each year with the sale of such lands to be held on the first Monday of April in each year, and all of the provisions which relate to the tax sale held in August of each year shall apply thereto.
SECTION 2. This act shall take effect and be in force from and after July 1, 1998.