MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Public Property
By: Representative Weathersby
AN ACT TO AMEND SECTION 29-1-37, MISSISSIPPI CODE OF 1972, TO PROHIBIT A STATE AGENCY, COUNTY, MUNICIPALITY OR OTHER POLITICAL SUBDIVISION OF THE STATE FROM INTERVENING TO QUITCLAIM ANY STATE-FORFEITED TAX LAND AFTER FOURTEEN BUSINESS DAYS FROM THE DATE OF THE FIRST NOTICE OF PUBLICATION OF AN ONLINE AUCTION; TO REQUIRE THE SECRETARY OF STATE TO ESTABLISH A RESERVE PRICE ON SUCH STATE-FORFEITED TAX LAND FOR THE PURPOSE OF AN ONLINE AUCTION; TO AMEND SECTIONS 29-1-33, 29-1-21 AND 29-1-51, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING PROVISIONS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 29-1-37, Mississippi Code of 1972, is amended as follows:
29-1-37. (1) Except as otherwise provided in subsection (2) of this section, any person desiring to purchase any state-forfeited tax land shall make application in writing to the Secretary of State for the purchase of the land, and shall state in the application:
(a) A correct description of the land sought to be purchased.
(b) The name of the former owner and the name of the person to whom the land was assessed at the time of the tax sale, and the post office address of the former owner and the post office address of the person to whom the land was assessed at the time of the sale, if known to the applicant.
(c) Whether or not the land is occupied at the date of the filing of such application, and the name of the person occupying the land, if any.
(d) The nature and value of the improvements on the land.
(e) The approximate quantity of the merchantable timber on the land, if any.
(f) Any other special information as the Secretary of State, with the approval of the Governor, may require.
Each application shall be signed by the applicant and shall contain a declaration that the statements and information submitted in the application are true and correct and are made under penalty of perjury. The Secretary of State may require any additional information with reference to the value of the lands, the nature and condition of the buildings and improvements on the lands, and the value of the timber on the lands as he may deem necessary. The applications shall be filed by the Secretary of State in the order in which they are received. Each application shall be given a serial number and shall be entered on a record book on the day it is received. The record book shall show the name of the applicant, the serial number of the application, and the county in which the property is situated.
(2) * * *
The Secretary of State, with the approval of the Governor, may dispose of any state-forfeited
tax land by sealed bids after three (3) weeks' advertisement in a newspaper in the
county in which the land is located. A state agency, county, municipality
or other political subdivision of the state shall not intervene to quitclaim any
state-forfeited tax land after fourteen (14) business days from the date of the
first notice of publication of an online auction.
(3) The Secretary of State may sell state-forfeited tax land by online auction. The Secretary of State may enter into an agreement with an online provider to conduct any such sales by online auction. The Secretary of State shall establish a reserve price on any state-forfeited tax land for the purpose of an online auction. The Secretary of State may establish procedures and adopt administrative rules for the sale of state-forfeited tax land by online auction.
SECTION 2. Section 29-1-33, Mississippi Code of 1972, is amended as follows:
29-1-33. (1) Except
as otherwise provided in Section 29-1-37, the * * * Secretary of State
with the approval of the Governor is hereby authorized to sell to any bona fide
purchaser any lands which may have been forfeited to the state for the
nonpayment of taxes after the time allowed by law for redemption shall have
expired, for such price as the * * * Secretary of State
with the approval of the Governor may fix; provided, however, that the minimum
price for such forfeited tax land shall be Two Dollars ($2.00) per acre, except
as otherwise provided herein. When the * * * Secretary of State has
good reason to believe, however, that any of said lands are actually worth more
than Two Dollars ($2.00) per acre, he shall cause a proper investigation to be
made for the purpose of ascertaining the actual value of such lands, and such
lands shall be sold for such price as the * * * Secretary of State
with the approval of the Governor may fix, provided that such sale price shall
not be less than Two Dollars ($2.00) per acre as aforesaid. The * * * Secretary of State may
fix different prices for separate tracts of land, but all such prices shall be
subject to the approval of the Governor.
(2) In cases where
it reasonably appears that the actual value of any of said lands is less than
Two Dollars ($2.00) per acre, such lands may be sold by the * * * Secretary of State,
with the approval of the Governor, at a price less than Two Dollars ($2.00) per
acre; provided, however, that in no such case shall such lands be sold for less
than the amount of the state, levee board (where the land is situated in a levee
district), and county taxes (not including, however, the drainage district tax,
if any) for which said lands were sold to the state, plus an amount equal to
all penalties, fees, damages, and costs accrued up to and including the date of
the sale of such lands to the state.
(3) In selling or
contracting for the sale of state-forfeited tax lands, it shall not be
necessary that the * * * Secretary of State include in the sale price of
such lands any state, drainage district, county, levee, or municipal taxes, or
any special assessment.
SECTION 3. Section 29-1-21, Mississippi Code of 1972, is amended as follows:
29-1-21. The Secretary of State, on receiving from the chancery clerk the list of unredeemed lands sold to the state for taxes, shall enter the same in the register of tax lands by counties and in the regular order of townships, ranges and sections; and if the description of any of the lands be indefinite or defective and need to be made good by reference to the assessment roll under which it was sold, the Secretary of State may add to the description such alternative description as will clearly designate the land, prefacing the same with words "being as appears by the assessment roll of said county, for the year _____."
Except as otherwise provided in Section 29-1-37, the Secretary of State, with the approval of the Governor, may sell the tax lands in the manner provided in this chapter, at such prices and under such terms and conditions as the Secretary of State with the approval of the Governor may fix, subject to the limitations imposed in this chapter, or the Secretary of State, with the approval of the Governor, may transfer any of the tax lands to any other state agency, county, municipality or political subdivision of the state. Such agency or subdivision then may retain or dispose of those lands as provided by law. If a state agency, county, municipality, or other political subdivision of the state, has applied for transfer or purchase of the tax lands, it shall have priority over all other applicants except the original owner, his heirs or assigns. The courts shall not recognize claims by the original owner, his heirs or assigns after unredeemed lands are sold to the state for taxes and received by the Secretary of State's office or conveyed to a state agency, county, municipality or other political subdivision.
SECTION 4. Section 29-1-51, Mississippi Code of 1972, is amended as follows:
29-1-51. Except as otherwise provided in Section 29-1-37, the Secretary of State, with the approval of the Governor, is hereby authorized to sell state forfeited tax lands situated within the corporate limits of a municipality to the governing authorities of such municipality in the manner provided by law. If a municipality makes an application to purchase those lands, the municipality shall have priority over all other applicants except the original owner, his heirs or assigns.
Except as otherwise provided in Section 29-1-37, as an alternative method to disposing of tax lands situated within a municipality, the Secretary of State, with the approval of the Governor, may transfer those lands to the municipality, which then may retain or dispose of the lands as provided by law.
SECTION 5. This act shall take effect and be in force from and after July 1, 2023.