MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Ways and Means
By: Representative Yancey
AN ACT TO PROVIDE AN ALTERNATIVE FORM OF NOTICE THAT MAY BE USED BY PERSONS THAT HAVE PURCHASED LAND AT A TAX SALE AND HOLD A TAX LIEN CERTIFICATE FOR THE SALE TO SERVE NOTICE UPON THE PROPERTY OWNER AND ALL INTERESTED PARTIES OF PUBLIC RECORD; TO PROVIDE CRITERIA FOR THE FORM OF NOTICE AUTHORIZED BY THIS ACT; TO BRING FORWARD SECTIONS 27-43-1, 27-43-3, 27-43-5, 27-43-7, 27-43-9 AND 27-43-11, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF LAW THAT RELATE NOTICE OF SALE FOR LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTIONS 27-45-23 AND 27-45-27, WHICH RELATE TO REDEMPTION OF LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. (1) In addition to the notice requirements of Section 27-43-1 et seq., Mississippi Code of 1972, any person or entity that has purchased land at a tax sale and holds a tax lien certificate for the sale may, at option of the holder of the certificate, serve notice upon the property owner and all interested parties of public record as provided in this section.
(2) (a) The tax lien certificate holder shall deliver a notice to the property owner utilizing a proof of delivery method, or its equivalent, via either the United States Postal Service, United Parcel Service, or FedEx to: (i) the property owner of record according to the tax assessment rolls, at the owner's address shown in such records and at the physical address of the property if different; and (ii) all interested parties and holders of mortgages, judgment liens, or other liens on the property as shown in the land records of the county.
(b) If the property owner's address of record is a post office box, the delivery shall be via certified mail using the United States Postal Service.
(c) The tax lien certificate holder shall provide personal notice to the property owner by utilizing a private process server.
(d) All private methods of serving notice shall follow the procedures specified in Section 27-43-1 et seq., Mississippi Code of 1972. The personnel utilized in serving notice shall be individuals of sound mind who are competent to fulfill the obligations heretofore provided by the sheriff and chancery clerk.
(3) Notice under this section must be sent no earlier than one hundred twenty (120) days and no later than thirty (30) days prior to the expiration of the time of redemption with respect to the land sold.
(4) All notices served to the property owner shall follow that described in Section 27-43-1 et seq., Mississippi Code of 1972. However, the provisions of subsection (2) of this section shall supersede and prevail with any conflict existing in Section 27-43-1 et seq., Mississippi Code of 1972.
(5) A tax lien certificate holder may elect to receive a tax deed either by the provisions specified by Section 27-45-23, Mississippi Code of 1972, or as provided in this section. If the tax lien certificate holder elects to proceed under this section, the tax lien certificate holder must file with the chancery clerk a detailed affidavit of service that includes: (a) the affiant's name who personally served notice; (b) a statement that the affiant is over eighteen (18) years of age and is competent to provide delivery of notice; (c) the date each notice was mailed; (d) the addresses to which notices were sent; (e) copies of all certified mail receipts attached as exhibits; (f) any certified mail that was refused, unclaimed, or returned undeliverable: (g) a copy of any returned envelope with postal markings; (h) a description of efforts made to locate the property owner; (i) a statement of the results of those efforts; (j) a description of the title search or public records search conducted to identify all parties entitled to notice; (k) copies of the notices sent, attached as exhibits; and (l) a verification that all statements in the affidavit are true and correct to best of the affiant's knowledge.
(6) (a) After the period of redemption has expired, upon receipt of this proof of service as specified in subsection (5) of this section, the chancery clerk shall issue a tax deed to the tax lien certificate holder.
(b) The chancery clerk shall be allowed a fee of fifty dollars ($50.00) for the proof of service. This fee shall be in addition to any cost or fee associated with the issuance of the tax deed.
(7) Notice provided under this section shall be in addition to, not in lieu of, notice required under Section 27-43-1 et seq., Mississippi Code of 1972. The chancery clerk and sheriff shall fulfill their obligations as mandated by Section 27-43-1 et seq., Mississippi Code of 1972. The tax lien certificate holder may, and the chancery clerk and sheriff shall, provide notice, thereby creating dual pathways to maximize the probability property owners receive notice. If a tax lien certificate holder elects to serve notice under this section, such notice supersedes and replaces any conflicting notice requirements in Section 27-43-3, Mississippi Code of 1972.
(8) (a) Substantial compliance with the requirements of this section, shall constitute sufficient notice. Such notice shall satisfy all notice requirements of this chapter, and the tax deed issued following such notice shall be valid and enforceable, notwithstanding any failure, defect, or deficiency in notice served by the chancery clerk, county sheriff, or any other government official under Section 27-43-3, Mississippi Code of 1972, or any other provision of this chapter. The failure of government officials to serve notice under Section 27-43-3, Mississippi Code of 1972, shall not affect the validity of properly completed notice under this section. A tax deed issued following proper notice under this section shall convey good and absolute title and shall not be liable or subject to challenge based on any deficiency in government notice service.
(9) All costs of providing notice under this section shall be borne initially by the tax lien certificate holder. Upon the expiration of the time of redemption with respect to the land sold, the tax lien certificate holder may recover the costs he expended to comply with this section by pursuing and imposing a judgement lien upon the property owner, as provided by state law. The costs may include any legal fees associated with filing and implementing the judgement lien. The tax lien holder may garnish the pay of the property owner to implement the judgement as provided by state law. In the event of judicial or government clerical voidance of the tax sale, it shall be the responsibility of the person or entity responsible for the sale to reimburse the tax lien certificate holder in entirety for his costs, including any premium paid for the purchase of the tax lien, additional back taxes, and cost of repairs made to the property paid by the tax lien holder, along with all fees and penalties and interest accrued upon his payments accorded him for the time he owned the tax lien and tax deed.
(10) If any provision of this section or its application to any person or circumstance is held invalid, the invalidity shall not affect other provisions or applications of this section which can be given effect without the invalid provision or application, and to this end the provisions of this section are severable.
SECTION 2. Section 27-43-1, Mississippi Code of 1972, is brought forward as follows:
27-43-1. The clerk of the chancery court shall, within one hundred eighty (180) days and not less than sixty (60) days prior to the expiration of the time of redemption with respect to land sold, either to individuals or to the state, be required to issue notice to the record owner of the land sold as of one hundred eighty (180) days prior to the expiration of the time of redemption, in effect following, to wit:
"State of Mississippi, To______________,
County of ______________
You will take notice that ________ (here describe lands) ________ lands assessed to you or supposed to be owned by you, was, on the ________ day of ________ sold to ________ for the taxes of ________ year ________, and that the title to said land will become absolute in ________ unless redemption from said tax sale be made on or before ________ day of ________.
This ________ day of ________ 2____
______________ Clerk."
SECTION 3. Section 27-43-3, Mississippi Code of 1972, is brought forward as follows:
27-43-3. The clerk shall
issue the notice to the sheriff or a constable of the county of the reputed
owner's residence, with prior approval by the board of supervisors with the
acknowledgement that the board will cover any incurred costs of any initial
system updates required to facilitate this action if the owner is a resident of the State of Mississippi,
and the sheriff or constable shall also be required to serve notice as follows:
(a) Upon the reputed owner personally, if he can be found in the county after diligent search and inquiry, by handing him a true copy of the notice;
(b) If the reputed owner cannot be found in the county after diligent search and inquiry, then by leaving a true copy of the notice at his usual place of abode with the spouse of the reputed owner or some other person who lives at his usual place of abode above the age of sixteen (16) years, and willing to receive the copy of the notice; or
(c) If the reputed owner cannot be found after diligent search and inquiry, and if no person above the age of sixteen (16) years who lives at his usual place of abode can be found at his usual place of abode who is willing to receive the copy of the notice, then by posting a true copy of the notice on a door of the reputed owner's usual place of abode.
The sheriff or constable shall make his return to the chancery clerk issuing the notice. The clerk shall also mail a copy of the notice to the reputed owner at his usual street address, if it can be ascertained after diligent search and inquiry, or to his post-office address if only that can be ascertained, and he shall note such action on the tax sales record. The clerk shall also be required to publish the name and address of the reputed owner of the property and the legal description of the property in a public newspaper of the county in which the land is located, or if no newspaper is published as such, then in a newspaper having a general circulation in the county. The publication shall be made at least forty-five (45) days prior to the expiration of the redemption period.
If the reputed owner is a nonresident of the State of Mississippi, then the clerk shall mail a copy of the notice to the reputed owner in the same manner as set out in this section for notice to a resident of the State of Mississippi, except that notice served by the sheriff or constable shall not be required.
Notice by mail shall be by registered or certified mail. In the event the notice by mail is returned undelivered and the notice as required in this section to be served by the sheriff or constable is returned not found, then the clerk shall make further search and inquiry to ascertain the reputed owner's street and post-office address. If the reputed owner's street or post-office address is ascertained after the additional search and inquiry, the clerk shall again issue notice as set out in this section. If notice is again issued and it is again returned not found and if notice by mail is again returned undelivered, then the clerk shall file an affidavit to that effect and shall specify in the affidavit the acts of search and inquiry made by him in an effort to ascertain the reputed owner's street and post-office address and the affidavit shall be retained as a permanent record in the office of the clerk and that action shall be noted on the tax sales record. If the clerk is still unable to ascertain the reputed owner's street or post-office address after making search and inquiry for the second time, then it shall not be necessary to issue any additional notice but the clerk shall file an affidavit specifying the acts of search and inquiry made by him in an effort to ascertain the reputed owner's street and post-office address and the affidavit shall be retained as a permanent record in the office of the clerk and that action shall be noted on the tax sale record.
For examining the records to ascertain the record owner of the property, the clerk shall be allowed a fee of Fifty Dollars ($50.00); for issuing the notice the clerk shall be allowed a fee of Two Dollars ($2.00) and, for mailing the notice and noting that action on the tax sales record, a fee of One Dollar ($1.00); and for serving the notice, the sheriff or constable shall be allowed a fee of Forty-five Dollars ($45.00). For issuing a second notice, the clerk shall be allowed a fee of Five Dollars ($5.00) and, for mailing the notice and noting that action on the tax sales record, a fee of Two Dollars and Fifty Cents ($2.50), and for serving the second notice, the sheriff or constable shall be allowed a fee of Forty-five Dollars ($45.00). The clerk shall also be allowed the actual cost of publication. The fees and cost shall be taxed against the owner of the land if the land is redeemed, and if not redeemed, then the fees are to be taxed as part of the cost against the purchaser. The failure of the landowner to actually receive the notice herein required shall not render the title void, provided the clerk and sheriff or constable have complied with the duties prescribed for them in this section.
Should the clerk inadvertently fail to send notice as prescribed in this section, then the sale shall be void and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid.
SECTION 4. Section 27-43-5, Mississippi Code of 1972, is brought forward as follows:
27-43-5. It shall be the duty of the clerk of the chancery court to examine the record of deeds, mortgages and deeds of trust in his office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes; and he shall, within the time fixed by law for notifying owners, send by certified mail with return receipt requested to all such lienors so shown of record the following notice, to-wit:
"State of Mississippi, To ______________________
County of ___________
You will take notice that ___________________ (here describe lands) assessed to, or supposed to be owned by __________________ was on the ______ day of _______________, 2___, sold to _____________________ for the taxes of __________________ (giving year) upon which you have a lien by virtue of the instrument recorded in this office in ______ Book _____, page _____, dated __________________, and that the title to said land will become absolute in said purchaser unless redemption from said sale be made on or before the ______ day of 2___.
This _____ day of _____, 2___.
__________________________________________
Chancery Clerk of _________ County, Miss."
SECTION 5. Section 27-43-7, Mississippi Code of 1972, is brought forward as follows:
27-43-7. The notice shall be mailed to said lienors, if any, to the post office address of the lienors, if such address is set forth in the instrument creating the lien, otherwise to the post office address of said lienors, if actually known to the clerk, and if unknown to the clerk then addressed to the county site of the said county.
SECTION 6. Section 27-43-9, Mississippi Code of 1972, is brought forward as follows:
27-43-9. Upon completing the examination for said liens, the clerk shall enter upon the tax sale book upon the page showing the sale a notation to the effect that such examination had been made, giving the names and addresses, if known, of said lienors, the book and page where the liens are created, and the date of mailing by registered mail the notice to the lienors. If the clerk finds no liens of record, he shall so certify on said tax sale book. In each instance the clerk shall date the certificate and sign his name thereto.
SECTION 7. Section 27-43-11, Mississippi Code of 1972, is brought forward as follows:
27-43-11. For examining the records to ascertain the names
and addresses of lienors, the chancery clerk shall be allowed a fee of Seven Dollars ($7.00) in each instance for each lien where a lien is found of record, and said fees shall be taxed against the owner of said land, if same is redeemed, and if not redeemed, then said fees are to be taxed as part of the cost against the purchaser. A failure to give the required notice to such lienors shall render the tax title void as to such lienors, and as to them only, and such purchaser shall be entitled to a refund of all such taxes paid the state, county or other taxing district after filing his claim therefor as provided by law.
SECTION 8. Section 27-45-23, Mississippi Code of 1972, is brought forward 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. 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 9. Section 27-45-27, Mississippi Code of 1972, is brought forward as follows:
27-45-27. (1) The amount paid by the purchaser of land at any tax sale thereof for taxes, either state and county, levee or municipal, and interest on the amount paid by the purchaser at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, and all expenses of the sale and registration, thereof shall be a lien on the land in favor of the purchaser and the holder of the legal title under him, by descent or purchase, if the taxes for which the land was sold were due, although the sale was illegal on some other ground. The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree. In all suits for the possession of land, the defendant holding by descent or purchase, mediately or immediately, from the purchaser at tax sale of the land in controversy, may set off against the complainant the above-described claim, which shall have the same effect and be dealt with in all respects as provided for improvements in a suit for the possession of land. But the term "suits for the possession of land," as herein used, does not include an action of unlawful entry and detainer.
(2) No purchaser of land at any tax sale, nor holder of the legal title under him by descent or distribution, shall have any right of action to challenge the validity of the tax sale.
(3) No county or municipal officer shall be liable to any purchaser at a tax sale or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale.
SECTION 10. This act shall take effect and be in force from and after July 1, 2026.