MISSISSIPPI LEGISLATURE

2000 Regular Session

To: Finance

By: Senator(s) Robertson, Minor, Dearing, Chaney, Michel, Stogner, White (29th), Johnson (19th), Gordon, King, Scoper, Kirby, Nunnelee, Browning, Burton, Moffatt, Canon

AN ACT TO AMEND SECTION 15-1-13, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FOR CLAIMS OF ADVERSE POSSESSION, THE PAYMENT OF AD VALOREM TAXES BY THE OWNER OF AN ASSESSED PARCEL OF LAND SHALL CONSTITUTE OCCUPANCY FOR THE YEAR THAT THE TAXES ARE ASSESSED; TO PROVIDE EXCEPTIONS THERETO; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 15-1-13, Mississippi Code of 1972, is amended as follows:

15-1-13. (1) Ten (10) years' actual adverse possession by any person claiming to be the owner for that time of any land, uninterruptedly continued for ten (10) years by occupancy, descent, conveyance, or otherwise, in whatever way such occupancy may have commenced or continued, shall vest in every actual occupant or possessor of such land a full and complete title, saving to persons under the disability of minority or unsoundness of mind the right to sue within ten (10) years after the removal of such disability, as provided in Section 15-1-7. However, the saving in favor of persons under disability of unsoundness of mind shall never extend longer than thirty-one (31) years.

(2) For claims of adverse possession not matured as of July 1, 1998, the provisions of subsection (1) shall not apply to a landowner upon whose property a fence or driveway has been built who files with the chancery clerk within the ten (10) years required by this section a written notice that such fence or driveway is built without the permission of the landowner. Failure to file such notice shall not create any inference that property has been adversely possessed. The notice shall be filed in the land records by the chancery clerk and shall describe the property where said fence or driveway is constructed.

(3) (a) For claims of adverse possession not matured as of July 1, 2000, and except as provided in paragraph (b) of this subsection, the payment of ad valorem taxes on an assessed parcel of land by or for a record owner of such parcel shall conclusively establish occupancy and possession of such land by such record owner for the year that such taxes are assessed. For purposes of this section, "record owner" means the person or entity that holds title to the assessed parcel of land according to the land records of the county in which the land is located and as certified by a qualified attorney or title insurance company licensed to issue title policies in the State of Mississippi.

(b) The payment of ad valorem taxes on an assessed parcel of land by or for a record owner of such parcel shall not conclusively establish occupancy or possession of the assessed parcel of land by such record owner:

(i) To the extent the land assessment roll's description of the assessed parcel of land overlaps or otherwise conflicts with the land assessment roll's description of another assessed parcel of land;

(ii) To the extent an agreement, express or implied, exists between such record owner or his or her predecessors in title and an adjoining landowner or his or her predecessors in title that their common boundary is something other than as described on the land assessment roll;

(iii) Against other record owners of the assessed parcel of land; or

(iv) Against any person or entities asserting the acquisition of an easement by prescription as to such parcel of land or portion of such parcels of land.

SECTION 2. This act shall take effect and be in force from and after July 1, 2000.