Bill Text | History of Actions | Background | Title |
Description: Ad valorem taxes; revise manner in which delinquent taxes on land are collected.
Bill Text: [Introduced]
| 1 | 01/14 (H) Referred To Ways and Means | |
| 2 | 02/01 (H) Died In Committee |
| Effective date | July 1, 2005 | |
| Disposition | Dead | |
| Deadline | General Bill/Constitutional Amendment | |
| Revenue | No | |
| Vote type required | Three/Fifths |
House Committee:
Principal Author: Fillingane
Code Sections: A 027-0041-0002, A 027-0041-0055, A 027-0041-0059, A 027-0041-0065, A 027-0041-0067, A 027-0041-0069, A 027-0041-0077, A 027-0041-0079, A 027-0041-0081, A 027-0041-0083, A 027-0043-0001, A 027-0043-0003, A 027-0043-0004, A 027-0043-0005, A 027-0043-0009, A 027-0043-0011, A 027-0045-0001, A 027-0045-0003, A 027-0045-0005, A 027-0045-0007, A 027-0045-0009, A 027-0045-0011, A 027-0045-0013, A 027-0045-0015, A 027-0045-0017, A 027-0045-0019, A 027-0045-0021, A 027-0045-0023, A 027-0045-0027, A 027-0045-0029
Title: AN ACT TO AMEND SECTIONS 27-41-2, 27-41-55, 27-41-59, 27-41-65, 27-41-67, 27-41-69, 27-41-77, 27-41-79, 27-41-81 AND 27-41-83, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FROM AND AFTER JANUARY 1, 2006, NO LAND SHALL BE SOLD FOR NONPAYMENT OF AD VALOREM TAXES; TO PROVIDE THAT FROM AND AFTER SUCH DATE, LAND ON WHICH AD VALOREM TAXES ARE NOT PAID WILL BE STRUCK OFF TO THE COUNTY OWED THE TAXES; TO PROVIDE THAT THE PROCEDURES USED BEFORE JANUARY 1, 2005, TO SELL LAND FOR THE NONPAYMENT OF AD VALOREM TAXES SHALL BE USED TO STRIKE LAND OFF TO A COUNTY FOR NONPAYMENT OF TAXES; TO PROVIDE THAT IF LAND STRUCK OFF TO A COUNTY FOR NONPAYMENT OF AD VALOREM TAXES UNDER THIS ACT IS NOT REDEEMED, THE COUNTY SHALL HAVE THE LAND APPRAISED BY TWO APPRAISERS AND DETERMINE THE AVERAGE APPRAISED VALUE OF THE LAND BASED ON THE TWO APPRAISALS; TO PROVIDE THAT THE COUNTY SHALL OFFER THE LAND AT PUBLIC SALE FOR THE AVERAGE APPRAISED VALUE; TO REQUIRE THAT NOTICE OF SUCH SALE BE ADVERTISED FOR A CERTAIN PERIOD OF TIME; TO PROVIDE THAT THE COUNTY SHALL OFFER THE LAND AT SALE FOR THE AMOUNT OF THE AVERAGE APPRAISED VALUE, AND SHALL HAVE THE AUTHORITY TO ACCEPT ANY OFFER THAT IS NOT LESS THAN NINETY PERCENT OF THE AVERAGE APPRAISED VALUE; TO PROVIDE THAT THE OWNER OF SUCH LAND AT THE TIME IT WAS STRUCK OFF TO THE COUNTY FOR NONPAYMENT OF AD VALOREM TAXES SHALL HAVE THE FIRST RIGHT TO OFFER TO PURCHASE THE LAND AT THE SALE, AND IF SUCH PERSON DOES NOT OFFER TO PURCHASE THE LAND WITHIN A CERTAIN TIME, OTHER PERSONS MAY OFFER TO PURCHASE THE LAND; TO PROVIDE FOR THE DISPOSITION OF SALES PROCEEDS IF THE LAND IS SOLD; TO PROVIDE THAT IF THE LAND IS NOT SOLD, THE COUNTY SHALL STRIKE IT OFF TO THE STATE; TO AMEND SECTIONS 27-43-1, 27-43-3, 27-43-4, 27-43-5, 27-43-9 AND 27-43-11, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE NOTICES REQUIRED TO BE GIVEN OWNERS AND LIENORS REGARDING LAND SOLD FOR NONPAYMENT OF TAXES BEFORE JANUARY 1, 2006, SHALL BE GIVEN TO SUCH PERSONS REGARDING LAND STRUCK OFF TO A COUNTY FOR NONPAYMENT OF AD VALOREM TAXES AFTER SUCH DATE; TO AMEND SECTIONS 27-45-1, 27-45-3, 27-45-5, 27-45-7, 27-45-9, 27-45-11, 27-45-13, 27-45-15, 27-45-17, 27-45-19, 27-45-21, 27-45-23, 27-45-27 AND 27-45-29, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT THE PROCEDURES USED TO REDEEM LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES BEFORE JANUARY 1, 2006, SHALL BE USED TO REDEEM LAND STRUCK OFF TO A COUNTY FOR NONPAYMENT OF SUCH TAXES AFTER THAT DATE; AND FOR RELATED PURPOSES.
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2005/html/History/HB/HB0896.htm