MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Accountability, Efficiency, Transparency

By: Senator(s) Barrett

Senate Bill 2403

AN ACT TO AMEND SECTION 25-7-19, MISSISSIPPI CODE OF 1972, TO RAISE THE PROCESSING FEE FOR SHERIFFS FROM $45.00 TO $55.00; TO RAISE THE BOND APPROVAL FEE FOR SHERIFFS FROM $25.00 TO $40.00; TO AMEND SECTION 27-43-3, MISSISSIPPI CODE OF 1972, TO RAISE THE TAX NOTICE SERVICES FEES FOR SHERIFFS FROM $45.00 TO $55.00; TO AMEND SECTION 19-25-73, MISSISSIPPI CODE OF 1972, TO RAISE THE AMOUNT TO SPEND PER DAY ON INMATE MEALS FROM $15.00 TO $20.00; TO REMOVE LANGUAGE THAT LIMITS MUNICIPAL HOUSING COST TO THE STATE HOUSING RATE; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 25-7-19, Mississippi Code of 1972, is amended as follows:

     25-7-19.  (1)  The sheriffs of the various counties of the State of Mississippi shall charge the following fees:

(a)  A uniform total fee in all criminal and civil cases for the service or attempted service of any process, summons, warrant, writ or other notice as may be required by law or the court, each $ * * *   45.00   55.00

(b)  In all cases where there is more than one (1) defendant residing at the same household, service on each additional defendant  $    5.00

(c)  After final judgment has been enrolled, notice of further proceedings involving levy of execution on judgments, and attachment and garnishment proceedings, shall be deemed a new suit and the sheriff shall be entitled to the

following fee ................................... $ * * *   45.00   55.00

(d)  Taking bonds of every kind (for purposes of this fee multiple bonds for criminal charges arising out of a single incident or transaction shall be considered a single

bond)........................................... $ * * *   25.00   40.00

(e)  Attendance in habeas corpus proceeding in vacation, eminent domain court and commitment cases............... $   25.00

          (f)  On all money made by virtue of any decree, execution or attachment, or other process, the following commissions, to wit:

              On the first One Hundred Dollars ($100.00), five percent (5%),

              On the second One Hundred Dollars ($100.00), four percent (4%),

              On all sums over Two Hundred Dollars ($200.00), three percent (3%).

(g)  For all service of all process of every kind and nature issued from without the county wherein it is to be served, a fee of................................................ $ * * *   45.00   55.00

     In civil cases, all process sent out of the county, where issued to another county for service, shall be accompanied by a fee of * * * Forty‑five Dollars ($45.00) Fifty-five Dollars ($55.00) to pay the sheriff's fee for his or her execution of such process unless the clerk or justice shall endorse on the process that the party at whose instance it issued had filed an affidavit of inability to pay costs thereof.  All fees sent and unearned, and the whole of it, shall be unearned if the writ be not legally and properly executed and returned, and shall be remitted by the sheriff with the writ at his or her own expense.

     (2)  (a)  The sheriff shall keep a complete account of every fee of every nature, commission or charge collected by him or her, and shall file an itemized statement thereof monthly, under oath, with the clerk of the board of supervisors of his or her county who shall preserve same as a part of the records of his or her office, and he or she shall make a remittance to the clerk of the board of supervisors of his or her county on or before the fifteenth of each month for deposit into the general fund of the county of all said fees, commissions and charges collected during the preceding month.  A fee for attempted service of process is unearned absent two (2) documented actual attempts to serve the process.

          (b)  At least Ten Dollars ($10.00) from each fee collected and deposited into the county's general fund under the provisions of paragraphs (a), (c) and (g) of subsection (1) of this section shall be used for the sheriffs' salaries authorized in Section 25-3-25, as such Ten Dollar ($10.00) amount was authorized during the 2007 Regular Session in Chapter 331, Laws of 2007, for the purpose of providing additional monies to the counties for sheriffs' salaries.

     (3)  Any sheriff who shall knowingly fail to collect any fee established by law which was in fact collectible by him or her or having collected the fee shall fail to keep account of such fee or fail to deposit the fee with the clerk of the board of supervisors as provided by subsection (2), or such other person or office entitled thereto, shall be guilty of a misdemeanor in office and, upon conviction therefor, shall be fined in an amount not to exceed double the amount he or she failed to collect or pay over, or imprisoned for not to exceed six (6) months in the county jail, or be punished by both such fine and imprisonment.

     This provision shall in no way lessen the sheriff's civil liability on his or her bond, but shall be an additional penalty for misfeasance or nonfeasance in office.

     SECTION 2.  Section 27-43-3, Mississippi Code of 1972, is amended 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 or she 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 or her usual place of abode with the spouse of the reputed owner or some other person who lives at his or her 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 or her usual place of abode can be found at his or her 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 or her return to the chancery clerk issuing the notice.  The clerk shall also mail a copy of the notice to the reputed owner at his or her usual street address, if it can be ascertained after diligent search and inquiry, or to his or her post-office address if only that can be ascertained, and he or she 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 or her 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 or her 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) Fifty-five Dollars ($55.00).  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) Fifty-five Dollars ($55.00).  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 3.  Section 19-25-73, Mississippi Code of 1972, is amended as follows:

     19-25-73.  (1)  In respect to the feeding of prisoners by the sheriff's office, the board of supervisors is authorized to choose one (1) of the following methods:

          (a)  It shall only contract with a local caterer or restaurant owner to bring in food for the prisoners, and the contract shall be awarded after taking bids as provided by law for other county contracts.

          (b)  The sheriff shall purchase, in the name of the county, all necessary food and related supplies to be used for feeding prisoners only in the county jail.  All purchases of such food and supplies shall be invoiced to the county and placed on the claims docket of the board of supervisors for disposition in the same manner as all other claims against the county.  All wages and other compensation for services rendered to the sheriff in connection with the feeding of prisoners shall be submitted to and approved by the board of supervisors as other wages or compensation paid to employees of the sheriff.  The total expenditure for such purpose under this method shall not exceed * * * Fifteen Dollars ($15.00) Twenty Dollars ($20.00) per day per prisoner, except as provided in subsection (3) of this section.  All payments and reimbursements from any source for the keeping of prisoners shall be received and paid into the general fund of the county.

          (c)  The board of supervisors may negotiate a contract with the board of trustees of the local public community hospital to bring in food for the prisoners.

     (2)  The board of supervisors may authorize the sheriff to maintain a bank account entitled "jail food allowance account" into which shall be deposited all receipts for feeding and keeping prisoners in the county jail, including payments from the board of supervisors at the rate not to exceed * * * Fifteen Dollars ($15.00) Twenty Dollars ($20.00) per prisoner per day and all such receipts from municipalities, the United States and any other jurisdictions required to pay the cost of feeding or keeping prisoners contained in the jail.  He or she shall maintain a receipts journal and a disbursements journal, in a form to be prescribed by the State Department of Audit, which will provide the information necessary to determine the actual cost of feeding the prisoners, which shall not exceed * * * Fifteen Dollars ($15.00) Twenty Dollars ($20.00) per prisoner per day * * *, except as provided in subsection (3) of this section.  All costs and expenses for such feeding shall be paid from the jail food allowance account and supported by properly itemized invoices.  Any funds accumulating in the jail food allowance account in excess of the monthly average expenditures, plus ten percent (10%) for contingencies, shall be paid into the county general fund at least once each calendar quarter.

 * * * (3)  In the event that prisoners are housed in the county jail by any political subdivision of the state, the county may charge the political subdivision for housing, feeding and otherwise caring for such prisoners an amount not to exceed the payments provided under state law for the keeping in the county jail of persons committed, sentenced or otherwise placed under the custody of the Department of Corrections.  Nothing in this section shall be construed to affect payments by the Department of Corrections set by state law for the keeping in the county jail of persons committed, sentenced or otherwise placed under the custody of the Department of Corrections.

     SECTION 4.  This act shall take effect and be in force from and after July 1, 2026.