MISSISSIPPI LEGISLATURE
2023 Regular Session
To: Judiciary A
By: Representative Scott
AN ACT TO AMEND SECTIONS 29-1-33, 29-2-37 AND 29-1-95, TO PROVIDE THAT THE FEES AND COSTS ASSOCIATED WITH THE PATENT CONFIRMATION PROCESS FOR STATE-FORFEITED TAX LANDS SHALL NOT BE MORE THAN THE AMOUNT FOR WHICH A PERSON PURCHASE SUCH LAND; TO BRING FORWARD SECTIONS 11-17-1, 11-17-3, 11-17-5, 11-17-7, 11-17-9, 11-17-11, 11-17-13, 11-17-15, 11-17-17, 11-17-19, 11-17-21, 11-17-23, 11-17-25, 11-17-27, 11-17-29, 11-17-31, 11-17-33, 11-17-34, 11-17-35 AND 11-17-37, MISSISSIPPI CODE OF 1972, WHICH RELATE TO LAWSUITS TO CONFIRM TITLE OR INTEREST AND TO REMOVE CLOUDS ON TITLE, FOR PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 29-1-5, 29-1-35, 29-1-51, 29-1-57, 29-1-93, 29-1-97 AND 29-1-145, WHICH RELATE TO THE STATE PURCHASE AND CONVEYANCE OF LAND, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 29-1-33, Mississippi Code of 1972, is amended as follows:
29-1-33. 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.
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.
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.
The fees and costs associated with the patent confirmation process for state-forfeited tax lands, including the fees and costs associated with the application to purchase such land, shall not be more than the amount for which a person purchased the land.
SECTION 2. 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) Except as otherwise provided in subsection (3) of this section, 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.
(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 may establish procedures and adopt administrative rules for the sale of state-forfeited tax land by online auction.
(4) The fees and costs associated with the patent confirmation process for state-forfeited tax lands, including the fees and costs associated with the application to purchase such land, shall not be more than the amount for which a person purchased the land.
SECTION 3. Section 29-1-95, Mississippi Code of 1972, is amended as follows:
29-1-95. (1) All taxes due the county, municipality, public school district, drainage district or levee board on lands sold to the state for taxes and listed into the Secretary of State's office shall remain in abeyance until the land be sold, and thereafter such taxes shall be paid out of the purchase money; but state, county, municipality, public school district, drainage district or levee board taxes shall not accrue on such lands after the fiscal year in which it was certified to the state. Upon the payment of the purchase money of any tax land into the Treasury, the Secretary of State shall certify to the Department of Finance and Administration and to the Treasurer the amount of fees and costs allowed to the county tax collector and chancery clerk, as in cases of the redemption of lands from tax sales, under the provisions of Section 25-7-21; and the Department of Finance and Administration shall issue warrants in favor of such county tax collector and chancery clerk for the amount of such fees. The Secretary of State shall also certify to the Department of Finance and Administration and the Treasurer the amount of the county, municipality, public school district, drainage district and levee board taxes for which said land was sold to the state, and all taxes accruing on said land until the year in which it was certified to the state; and the Department of Finance and Administration shall issue warrants in favor of the proper county, municipality, public school district, drainage district, and levee board for the said four (4) years' taxes. The balance of the purchase money shall be deposited into a special fund to be known as the "Land Records Maintenance Fund," that is hereby created in the State Treasury. The fund shall be administered by the Secretary of State. Any amount on hand in said Land Records Maintenance Fund at the end of the fiscal year that is not necessary to pay any obligations to local governmental units set out in this subsection shall, after June 30 of each year, be transferred to the General Fund, and shall not be authorized for expenditure by the Secretary of State to reimburse or otherwise defray the expenses of any office administered by the Secretary of State.
(2) If, after the payment of the fees and costs allowed to the county tax collector and the chancery clerk, as aforesaid, the balance of the purchase money of any tax land paid into the Treasury shall be insufficient to cover the amount of the state, county, municipality, public school district, drainage district or levee board taxes due thereon, or if the records of the Secretary of State fail to show the amount of state, county, municipality, public school district, drainage district or levee board taxes accruing for the years until said land was certified to the state, on lands sold by the Secretary of State, he shall apportion the balance of the purchase money derived from the sale of such lands between the state, county, municipality, public school district, drainage district and levee board upon the basis of the amount of taxes due the state, county, municipality, public school district, drainage district and levee board, respectively, at the time said land was struck off to the state for delinquent taxes by the sheriff and tax collector, and for which said lands were struck off to the state.
(3) All funds derived from the sale of properties under the provisions of Sections 7-11-15, 29-1-27, 29-1-29, 29-1-35, 29-1-37, 29-1-53 through 29-1-57, 29-1-73 and 29-1-81 through 29-1-87 shall be handled in the manner provided herein for funds derived from the sale of lands.
(4) From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law. The requirements of this subsection (4) shall not apply to disbursements made to local governmental units from the Land Records Maintenance Fund, and to any funds which by law are to be collected and deposited to the Land Records Maintenance Fund.
(5) From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section. This prohibition shall not apply to payments made from the Land Records Maintenance Fund provided for in subsection (1) of this section.
(6) Notwithstanding any other provision of law to the contrary, the fees and costs associated with the patent confirmation process for state-forfeited tax lands, including the fees and costs associated with the application to purchase such land, shall not be more than the amount for which a person purchased the land.
SECTION 4. Section 11-17-1, Mississippi Code of 1972, is brought forward as follows:
11-17-1. Any person holding or claiming under a tax title lands heretofore or hereafter sold for taxes, when the period of redemption has expired, may proceed by sworn complaint in the chancery court to have such title confirmed and quieted, and shall set forth in his complaint his claim under the tax sale, and the names and places of residence of all persons interested in the land, so far as known to plaintiff, or as he can ascertain by diligent inquiry. Where the names of persons in interest or their places of residence are unknown and have not been ascertained by diligent inquiry, the complaint shall so state. Where the name and places of residence of persons in interest are given they shall be made parties defendant. Where the complaint shall show that the persons interested are unknown to plaintiff and that he has made diligent inquiry for their names and could not obtain them, all persons interested may be made defendants by a notice addressed: "To all persons having or claiming any interest in the following described land, sold for taxes on (inserting date of sale), viz: (Describing land as described in the tax collector's conveyance)." The notice shall state the nature of the suit and it shall be published in accordance with the requirements of the Mississippi Rules of Civil Procedure. It shall be lawful in all cases to set forth in the complaint the names of all persons interested, as far as ascertained, and make them parties and also to join and make defendants "all persons having or claiming any legal or equitable interest in" the lands described in the complaint. Such suits shall be proceeded with as other cases; and if the complaints be taken for confessed, or if it appear that plaintiff is entitled to a judgment, it shall be rendered, confirming the tax title against all persons claiming to hold the land by title existing at the time of the sale for taxes. Such judgment shall vest in the plaintiff, without any conveyance by a master or commissioner, a good and sufficient title to said land; and such judgment shall, in all courts of this state, be held as conclusive evidence that the title to said land was vested in the plaintiff, as against all persons claiming the same under the title existing prior to the sale for taxes.
SECTION 5. Section 11-17-3, Mississippi Code of 1972, is brought forward as follows:
11-17-3. Any patentee, or any person, firm or corporation, claiming title or other interest in land under or through any patentee by virtue of any patent issued by the state for lands forfeited to the state for nonpayment of taxes, whether such claimant be in possession or not, or be threatened to be disturbed in his possession or not, may proceed as party plaintiff against the state, as a party defendant, by sworn complaint in the chancery court of the county where the land, or some part thereof, is situated, to have such title or interest confirmed and quieted. No deraignment of plaintiff's title in such cases shall be required.
SECTION 6. Section 11-17-5, Mississippi Code of 1972, is brought forward as follows:
11-17-5. The attorney general, in proper cases after investigation, shall file an answer in all such cases setting up any defense on the part of the State of Mississippi, and all of the pleadings in such cases shall be the same as in other cases in chancery. The said cause shall be heard and determined as other cases in chancery.
SECTION 7. Section 11-17-7, Mississippi Code of 1972, is brought forward as follows:
11-17-7. The court is hereby granted large discretion and far reaching powers in the matter of establishing and fixing the validity of land patents issued by the state and title conveyed thereunder, and the sound discretion of the court in deciding all such cases shall be the controlling factor in settling the issues where only state interests are involved. No decree pro confesso shall be taken against the state, but on failure of the attorney general to answer within the time required by law, the cause shall be heard on the bill and proof thereon.
SECTION 8. Section 11-17-9, Mississippi Code of 1972, is brought forward as follows:
11-17-9. Upon the hearing of such cases, it shall be the duty of the chancery court to enter a decree validating and perfecting the title of said land from the State of Mississippi, unless it shall appear to the court and the court shall find as a fact that the state has not acquired title to said land by virtue of said tax sale, or that the title to the said land involved in the suit was divested out of the State of Mississippi without payment of purchase price or by reason of actual fraud on the part of the patentee, or his representatives. In such cases of fraud and failure to pay purchase price, the chancery court shall enter a decree forever annulling and cancelling the said patent; but no patent heretofore issued shall be cancelled in such proceeding because of loss of the application papers to purchase said land, or because of errors or omissions or incorrect statements in said application, or other papers in connection with the sale of said land, such matters not constituting fraud as above defined.
SECTION 9. Section 11-17-11, Mississippi Code of 1972, is brought forward as follows:
11-17-11. Any of the parties to the suit may appeal as in other proceedings in chancery, provided any interlocutory appeal is taken within ten days after the rendition of the decree from which the appeal is desired, and provided that any final appeal is taken within sixty days from the date of the rendition of the final decree.
SECTION 10. Section 11-17-13, Mississippi Code of 1972, is brought forward as follows:
11-17-13. Any land patent and title perfected by a decree in a suit under Sections 11-17-3 through 11-17-17 shall forever estop and preclude the state and other parties from thereafter questioning the validity of the patent involved in such proceeding.
SECTION 11. Section 11-17-15, Mississippi Code of 1972, is brought forward as follows:
11-17-15. It is hereby made the duty of the district attorneys and county attorneys in their respective jurisdictions to fully cooperate with the Attorney General in the investigation and trial of all cases filed under Sections 11-17-3 through 11-17-17; and, at the request of the Attorney General, such officers shall investigate the facts involved and file such answers and perform such other reasonable services in connection therewith as the Attorney General may request.
SECTION 12. Section 11-17-17, Mississippi Code of 1972, is brought forward as follows:
11-17-17. Sections 11-17-3 through 11-17-17 shall be liberally construed to validate and quiet title to lands heretofore passing under patent from the state and shall in no way be construed as repealing or limiting any other statutes now existing in aid of such titles under patents from the state.
SECTION 13. Section 11-17-19, Mississippi Code of 1972, is brought forward as follows:
11-17-19. Any person, firm or corporation which claims title to or a leasehold or other interest in any real property, other than sixteenth section school lands or lands granted in lieu thereof, under or by virtue of a sale, conveyance or lease of such property by any county, municipality, supervisor's district, or other political subdivision of the State of Mississippi, acting either separately or jointly, may proceed by sworn complaint in the chancery court of the county in which such real property, or some part thereof, is located, to have the title to or leasehold or other interest in such real property quieted and confirmed. Such action may be brought whether or not such person, firm or corporation be in possession of such real property, or whether he or it be threatened to be disturbed in such possession or not. In such complaint, the person, firm or corporation claiming such title or leasehold or other interest shall be the party plaintiff and there shall be made defendants thereto the county, municipality or other political subdivision which sold, conveyed or leased said property, the Attorney General of the state and the district attorney of the county in which said suit is filed. In any such suit, it shall not be necessary that the plaintiff therein deraign his title to said property.
SECTION 14. Section 11-17-21, Mississippi Code of 1972, is brought forward as follows:
11-17-21. All proceedings in said suit shall be governed by the Mississippi Rules of Civil Procedure. However, no default judgment shall be entered against the defendants unless the court determines the truth of the averments after a hearing pursuant to the Mississippi Rules of Civil Procedure.
SECTION 15. Section 11-17-23, Mississippi Code of 1972, is brought forward as follows:
11-17-23. In all such proceedings the court shall find whether the sale, conveyance or lease of such real property was lawful and valid. Upon the hearing of such case, the chancery court shall enter a decree validating and confirming the complainant's title to or leasehold or other interest in such real property as against the defendants in said suit, unless it shall appear to the court and the court shall find that the title thereto or leasehold or other interest therein was not lawfully and validly acquired by virtue of the sale, conveyance or lease under which such complainant claims, in which latter case the chancery court shall enter a decree annulling and cancelling such sale, conveyance or lease, or such other decree as the court may find to be lawful, just and equitable in such case. When any sale, conveyance or lease of any such property shall be confirmed and validated under the provisions of Sections 11-17-19 through 11-17-27 by decree of the chancery court, such decree shall forever estop and preclude the defendants and all other parties from thereafter questioning the validity of the sale, conveyance or lease involved in such proceedings.
SECTION 16. Section 11-17-25, Mississippi Code of 1972, is brought forward as follows:
11-17-25. Any of the parties to a confirmation suit filed under the provisions of Sections 11-17-19 through 11-17-27 may appeal from the decree of the chancery court in the manner and within the time provided by law, and such appeals shall be heard as are other cases of appeals from the decrees of the chancery court.
SECTION 17. Section 11-17-27, Mississippi Code of 1972, is brought forward as follows:
11-17-27. Sections 11-17-19 through 11-17-27 shall be applicable to all sales, conveyances and leases of real property, other than sixteenth section school lands or lands granted in lieu thereof, made by any county, municipality, supervisor's district or other political subdivision of the State of Mississippi, acting either jointly or separately, to any person, firm or corporation, including, but not being limited to, sales, conveyances and leases made under the authority of Sections 57-1-1 through 57-1-51, any other statute of the State of Mississippi, whether same be general, special or local and private, and sales, conveyances and leases made under the general authority of counties, municipalities, and other political subdivisions, whether same were authorized by a specific statute or not.
SECTION 18. Section 11-17-29, Mississippi Code of 1972, is brought forward as follows:
11-17-29. The owner in possession of any land, or the owner thereof who may be out of possession, if there be no adverse occupancy thereof, may file a bill in the chancery court to have his title confirmed and quieted. The law for notice, process, proceedings, and practice, as provided for confirming and quieting tax titles shall apply, no matter by what tenure the complainant may hold. Unknown and nonresident parties may be made defendants as they are made defendants to proceedings to confirm tax titles. If on the final hearing of any such suit, the court shall be satisfied that the complainant is the real owner of the land, it shall so adjudge, and its decree shall be conclusive evidence of title as determined from the date of the decree as against all parties defendant.
SECTION 19. Section 11-17-31, Mississippi Code of 1972, is brought forward as follows:
11-17-31. When a person not the rightful owner of any real estate, shall have any conveyance or other evidence of title thereto, or shall assert any claim, or pretend to have any right of title thereto, which may cast doubt, or suspicion on the title of the real owner, such real owner may file a bill in the chancery court to have such conveyance or other evidence or claim of title cancelled, and such cloud, doubt or suspicion removed from said title, whether such real owner be in possession or not, or be threatened to be disturbed in his possession or not, and whether the defendant be a resident of this state or not. Any person having the equitable title to land may, in like cases, file a bill to divest the legal title out of the person in whom the same may be vested, and to vest the same in the equitable owner. Any person holding or claiming under a tax title lands heretofore or hereafter sold for taxes may proceed hereunder in like manner and may include, as a defendant, any political subdivision of the state, having or asserting any evidence or claim of title adverse to such tax title.
SECTION 20. Section 11-17-33, Mississippi Code of 1972, is brought forward as follows:
11-17-33. (1) To encourage the exploration and development of the state's mineral resources, upon application, accompanied by sworn affidavit, of one or more persons, firms or corporations claiming or owning any mineral interest in a tract of land and upon which mineral production is desired, the chancery court of the county in which the land, or any part thereof, is located shall have the authority to appoint the chancery clerk as receiver of any mineral interest claimed or owned by any person, or persons, whose whereabouts or identity is unknown, if the court is satisfied after hearing and proof that the said person, or persons, could not be found after diligent search and inquiry and that petitioners will suffer loss, damage or injury unless such receiver is appointed.
(2) Such receiver shall have power and authority, under court order, to execute and deliver to a lessee, determined by the court, a mineral lease on any such outstanding mineral interest, upon such terms and conditions as may be prescribed by the court; provided, however, that the court affirmatively find that the lease taken as a whole shall be at least as favorable to the absent person as other leases in the same tract of land and shall be in the best interest of all parties. It shall be conclusively presumed in every court in this state that the terms and conditions of said lease are reasonable, fair and represent the fair market value of the interests leased. The moneys, if any, paid to such receiver for execution, delay rentals, royalties or any other proceeds of such lease shall be paid immediately upon accrual to the receiver and shall be impounded by said receiver for the use and benefit of such person. The receiver shall hold, preserve and invest any such money so received in the same manner as other moneys held by the chancery clerk and on order of the court shall pay any money so held, with any interest accrued less costs of the receivership, to any person holding a valid claim thereto when said claim is asserted within ten (10) years of the date of the decree establishing the receivership. The official bond of the chancery clerk shall cover any money paid him as such receiver and the chancellor may prescribe such additional bond as he may think proper.
(3) No receiver shall be appointed under the provisions of this section unless all interested parties who are not parties to the petition shall be made defendants and all such defendants shall have been served with process of the court provided by law for cases in chancery court. The summons by publication shall be substantially in the following form:
"THE STATE OF MISSISSIPPI
____ (inserting names of defendants)
You are summoned to appear before the Chancery Court of the County of ____ in said state, on the ____ Monday of ____, A.D. ____, to defend the suit of ____ (et al.) praying the appointment of a receiver of an undivided mineral interest claimed to be owned by you in and under ____ (here describe the land) wherein you are a defendant. This the ____ day of ____, A.D.
________________
Clerk"
(4) The costs of the action for appointment of the receiver shall be taxed against the petitioners if they fail to prove their case.
(5) The receivership, once established, shall continue, unless dissolved by the court for good cause, for a period of at least ten (10) years.
(6) This section shall not alter or change any laws now in effect relating to suits for the removal of clouds upon title or the appointment of receivers under any other law, but is cumulative thereof.
(7) The term "tract of land" as used herein shall not be limited to property wherein petitioner owns an undivided interest; but may include any geographic boundary upon which mineral exploration and/or production may be conducted even though the tract may include property in which petitioner has no property interest or any other geographic boundary the court, in its discretion, may deem appropriate.
SECTION 21. Section 11-17-34, Mississippi Code of 1972, is brought forward as follows:
11-17-34. Unless otherwise released by the court, the receiver appointed in Section 11-17-33 shall hold all net proceeds paid in connection with such lease for a period of ten (10) years from the date of the decree establishing the receivership. If, at the end of that period of ten (10) years, no valid claim has been made for such moneys and said mineral interests, all moneys and mineral interests held by the receiver shall immediately escheat to the state in the same manner as if the absent person had died intestate leaving no heirs capable of inheriting as set forth in Chapter 11, Title 89, Mississippi Code of 1972. Provided, however, any person who is not concluded as a party or privy by a decree in favor of the state in proceedings to establish an escheat, may recover of the state, by suit, the net proceeds derived from any lease and from the sale of such minerals and paid into the state treasury, if the party shall establish his right to such minerals and that the same had not properly escheated to the state; but the title of the purchaser of such minerals shall not be thereby disturbed.
SECTION 22. Section 11-17-35, Mississippi Code of 1972, is brought forward as follows:
11-17-35. In bills to confirm title to real estate, and to cancel and remove clouds therefrom, the complainant must set forth in plain and concise language the deraignment of his title. If title has passed out of the sovereign more than seventy-five (75) years prior to the filing of the bill, then the deraignment shall be sufficient if it show title out of the sovereign and a deraignment of title for not less than sixty (60) years prior to the filing of the bill. A mere statement therein that complainant is the real owner of the land shall be insufficient, unless good and valid reason be given why he does not deraign his title. In all such cases, final decrees in the complainant's favor shall be recorded in the record of deeds, and shall be indexed as if a conveyance of the land from the defendant or each of them, if more than one, to the complainant or complainants, if more than one.
SECTION 23. Section 11-17-37, Mississippi Code of 1972, is brought forward as follows:
11-17-37. In suits to try title, to cancel deeds and other clouds upon title, and to confirm title to real estate, the chancery court shall have jurisdiction to decree possession and to displace possession, to decree rents and compensation for improvements and taxes. In all cases where said courts heretofore exercised jurisdiction auxiliary to courts of common law, it may exercise such jurisdiction to grant the relief sought, although the legal remedy may not have been exhausted or the legal title established by a suit at law.
SECTION 24. Section 29-1-5, Mississippi Code of 1972, is brought forward as follows:
29-1-5. Whenever the * * * Secretary of State
shall need information as to the value of any lands belonging to or claimed by
the state, whether the title thereto shall have been acquired by tax sale or
otherwise, it shall be the duty of the county tax collector and the county
assessor, in response to written inquiry by the * * * Secretary of State,
to make written certificate as to the value of such land and the improvements
thereon, if any, to the best of their knowledge and belief.
Any assessor or tax collector failing to prepare and mail said certificates shall be guilty of a misdemeanor and on conviction shall be fined in any sum not exceeding One Hundred Dollars ($100.00) or be imprisoned in the county jail not exceeding ten (10) days, or be punished by both such fine and imprisonment.
SECTION 25. Section 29-1-35, Mississippi Code of 1972, is brought forward as follows:
29-1-35. Where buildings and improvements situated on tax-forfeited lands have been removed or destroyed by fire, windstorm, or flood, the Secretary of State may, in his discretion, sell the tax-forfeited lands for any amount he may deem reasonable, irrespective of the amount of taxes for which the property was sold to the state. The Secretary of State, in determining the sales price for the land, may take into account the cost of cleanup and removal of debris from destroyed buildings and improvements situated thereon, or may contract with the purchaser for cleanup and removal of debris from destroyed buildings as part of the consideration for sale of the land.
SECTION 26. Section 29-1-51, Mississippi Code of 1972, is brought forward as follows:
29-1-51. 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.
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 27. Section 29-1-57, Mississippi Code of 1972, is brought forward as follows:
29-1-57. Where tax-forfeited lands have situated thereon buildings or personal property which are deteriorating, the Secretary of State may sell and dispose of the buildings, personal property and land for any consideration he may deem reasonable, irrespective of the amount of taxes for which same was sold. Where the buildings or personal property have deteriorated to the condition they are unsafe or constitute a nuisance, the Secretary of State, in determining the sales price for the land, may take into account the cost of cleanup and removal of the buildings and personal property situated thereon, or may contract with the purchaser for cleanup and removal of the buildings and personal property as part of the consideration for sale of the land.
SECTION 28. Section 29-1-93, Mississippi Code of 1972, is brought forward as follows:
29-1-93. The fees of all
county officers allowed by law in connection with land sold to the state for
taxes shall be paid by the state when such land shall be sold by the state.
Upon such sale, the * * * Secretary of State
shall carefully calculate said fees and shall certify the same to the auditor
who, if he finds the same correct, shall issue his warrants therefor to the
proper persons; provided, that said fees shall lapse as to any land not sold
within ten (10) years after the period of redemption has expired.
SECTION 29. Section 29-1-97, Mississippi Code of 1972, is brought forward as follows:
29-1-97. When any land is situated in a drainage district and is subject to any special drainage district assessment which is secured by a lien on said land, such lien shall not be abated or cancelled on account of the sale of such land to the state for delinquent taxes, but such lien shall be held in abeyance during the period the property is owned by the state and, immediately upon the title to the land passing from the state by virtue of a sale, such lien shall again become effective. And, likewise, when any land is situated in a municipality and is subject to any special municipal benefit assessment which is secured by a lien on the land, such lien shall not be abated or cancelled on account of the sale of such land to the state for delinquent taxes, but such lien shall be held in abeyance during the period such property is owned by the state and, immediately upon the title to the state passing from the state by virtue of a sale, such lien shall again become effective.
SECTION 30. Section 29-1-145, Mississippi Code of 1972, is brought forward as follows:
29-1-145. The chancery clerk or municipal clerk shall report to the Secretary of State any reasonable costs incurred by the county or municipality in maintaining unredeemed lands sold for taxes while those lands remain unsold. The Secretary of State shall pay the maintenance costs out of the money deposited into the Land Records Maintenance Fund. The Secretary of State shall certify to the Department of Finance and Administration and to the State Treasurer the amount of maintenance costs allowed to the county and municipality, and the Department of Finance and Administration shall issue a warrant in favor of the county or municipality for the amount of those costs. In no event shall the maintenance costs allowed the county or municipality exceed the market value of the lands or the purchase money received from the sale of those lands.
SECTION 31. This act shall take effect and be in force from and after July 1, 2023.