MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Judiciary A
By: Representative Sanford
AN ACT TO AMEND SECTION 27-45-23, MISSISSIPPI CODE OF 1972, TO REQUIRE A CONVEYANCE OF LAND THAT IS SOLD FOR THE NONPAYMENT OF TAXES TO BE SUBJECT TO ANY EASEMENT OVER SUCH LAND WHICH WAS CREATED AND RECORDED BEFORE THE TIME THE TAXES FOR WHICH THE LAND WAS SOLD BECAME DUE AND PAYABLE; 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. When the period
of redemption has expired, the chancery clerk shall, on demand, execute deeds
of conveyance to individuals purchasing lands at tax sales. * * * The 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 * * *. The conveyance shall vest
in the purchaser a perfect title with the immediate right of possession to the
land sold for taxes, provided that a conveyance dated on or after July 1,
2023, is subject to any easement over such land which was created and recorded
before the time the taxes for which the land was sold became due and payable.
No * * *
conveyance made under this section 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. This act shall take effect and be in force from and after July 1, 2023.