House Bill 226

AN ACT TO AMEND SECTION 27-45-23, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT UPON THE PAYMENT OF THE PURCHASE PRICE OF LAND SOLD FOR TAXES, THE CHANCERY CLERK SHALL IMMEDIATELY EXECUTE THE DEED OF CONVEYANCE TO THE PURCHASER OF LAND; TO BRING FORWARD SECTION 27-45-3, MISSISSIPPI CODE OF 1972, WHICH PERTAINS TO PERSONS WHO MAY REDEEM LAND, FOR PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-41-9, MISSISSIPPI CODE OF 1972, WHICH PERTAINS TO INTEREST ON TAXES DUE, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-45-23, Mississippi Code of 1972, is amended as follows:

27-45-23. * * * Upon the immediate payment of the purchase price by the purchaser of lands sold for taxes, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales. Which conveyances shall be essentially in the following form to wit:

"State of Mississippi, County of ________

Be it known, that ________, tax collector of said county of ________, did, on the ________ day of ________, A.D. ________, according to law, sell the following land, situated in said county and assessed to ________ to wit: ________ (here describe the land) ________ for the taxes assessed thereon (or when sold for other taxes it should be so stated) for the year A.D. ________, when ________ became the best bidder therefor, at and for the sum of ________ Dollars and ________ Cents; and the same not having been redeemed, I therefore sell and convey said land to the said ________.

Given under my hand, the ________ day of ________, A.D. ________.

________________

Chancery Clerk."

Such conveyance shall be attested by the seal of the office of the chancery clerk and shall be recordable when acknowledged as land deeds are recorded, and such conveyance shall vest in the purchaser a perfect title with the immediate right of possession to the land sold for taxes. No such conveyance shall be invalidated in any court except by proof that the land was not liable to sale for the taxes, or that the taxes for which the land was sold had been paid before sale, or that the sale had been made at the wrong time or place. If any part of the taxes for which the land was sold was illegal or not chargeable on it, but part was chargeable, that shall not affect the sale nor invalidate the conveyance, unless it appears that before sale the amount legally chargeable on the land was paid or tendered to the tax collector.

SECTION 2. Section 27-45-3, Mississippi Code of 1972, is brought forward as follows:

27-45-3. The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty (40) acres, or any undivided interest in it, at any time within two (2) years after the day of sale, by paying to the chancery clerk, regardless of the amount of the purchaser's bid at the tax sale, the amount of all taxes for which the land was sold, with all costs incident to the sale, and five percent (5%) damages on the amount of taxes for which the land was sold, and interest on all such taxes and costs at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, from the date of such sale, and all costs that have accrued on the land since the sale, with interest thereon from the date such costs shall have accrued, at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof; saving only to infants who have or may hereafter inherit or acquire land by will and persons of unsound mind whose land may be sold for taxes, the right to redeem the same within two (2) years after attaining full age or being restored to sanity, from the state or any purchaser thereof, on the terms herein prescribed, and on their paying the value of any permanent improvements on the land made after the expiration of two (2) years from the date of the sale of the lands for taxes. Upon such payment to the chancery clerk as hereinabove provided, he shall execute to the person redeeming the land a release of all claim or title of the state or purchaser to such land, which said release shall be attested by the seal of the chancery clerk and shall be entitled to be recorded without acknowledgment, as deeds are recorded. Said release when so executed and attested shall operate as a quitclaim on the part of the state or purchaser of any right or title under said tax sale.

SECTION 3. Section 27-41-9, Mississippi Code of 1972, is brought forward as follows:

27-41-9. (1) If any person fails to pay the tax levied and assessed against him when due, he shall be required to pay, in addition to the amount of taxes unpaid after February 1, interest thereon at the rate of one-half of one percent (1/2 of 1%) per month, or fractional part thereof, from February 1 to the date of payment of such taxes. When the due date for any payment shall fall on a Saturday, Sunday or legal holiday then the payment shall be received by the tax collector on the first working day after such day or days without any interest being owed by the taxpayer.

The interest charge of one-half of one percent (1/2 of 1%) shall be collected and apportioned and paid into the state, county, levee board or drainage district or municipal treasury. That portion paid into the county or municipal treasury shall be paid into the general fund of such county or municipality.

If any taxpayer neglects or refuses to pay his taxes on the due date thereof, the said taxes shall bear interest at the rate of one-half of one percent (1/2 of 1%) per month or fractional part thereof from the delinquent date to the date payment of such taxes is made; provided that because of unusual conditions in any county where neither the taxpayer nor the tax collector is negligent or responsible for the delay incident to such tax payments, the Governor of the state may by proclamation before, on or after the due date of such tax payments extend the time for the imposition of this penalty for a period not to exceed sixty (60) days, and if necessary, for two (2) additional periods not to exceed sixty (60) days each.

(2) Such proclamation shall be filed with the clerk of the board of supervisors of the county affected thereby and shall not become effective until so filed. The proclamation shall be spread at large upon the minutes of the next regular meeting of the board of supervisors held after the date of the filing thereof.

SECTION 4. This act shall take effect and be in force from and after July 1, 2023.