House Bill 1361

AN ACT TO PROVIDE THAT WHEN A PERSON FAILS TO PAY AD VALOREM TAXES ON LAND BECAUSE OF A MISTAKE IN IDENTIFYING THE SPECIFIC PARCEL LAND FOR WHICH THE TAXES ARE DUE, THE GOVERNING BODY OF THE TAXING ENTITY MAY WAIVE ALL INTEREST, FEES, PENALTIES, DAMAGES AND OTHER COSTS, PROVIDED THAT THE DELINQUENT TAXES HAVE BEEN PAID; TO AMEND SECTIONS 27-41-9, 27-41-11 AND 27-41-59, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; AND FOR RELATED PURPOSES.

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

SECTION 1. When a person fails to pay the ad valorem tax levied and assessed on land owned by him because of a substantiated mistake, made in good faith, in the identification of the specific parcel of land for which the taxes are due, whether the mistake is made by the person, the tax assessor, or the tax collector, the provisions of this section shall apply. In such a case, if the mistake in identifying the specific parcel of land results in a sale of the land for delinquent taxes due, the person shall be allowed to recover his land upon payment of the delinquent taxes due. Upon written request of the person, of the tax assessor or of the tax collector, made to the county board of supervisors, or to the governing authority of the state, school, road, levee, county, municipal or other taxing district, as the case may be, such board or governing authority, in its discretion, may waive all interest, fees, penalties, damages and other costs prescribed by law to be paid in addition to the delinquent taxes.

SECTION 2. Section 27-41-9, Mississippi Code of 1972, is amended as follows:

27-41-9. (1) Except as otherwise provided in Section 1 of this act, if any person fails to pay the tax levied and assessed against him when due, he shall be required to pay, in addition to the amount of taxes unpaid after February 1, interest thereon at the rate of one percent (1%) per month, or fractional part thereof, from February 1 to the date of payment of such taxes. When the due date for any payment shall fall on a Saturday, Sunday or legal holiday then the payment shall be received by the tax collector on the first working day after such day or days without any interest being owed by the taxpayer.

The interest charge of one percent (1%) shall be collected and apportioned and paid into the state, county, levee board or drainage district or municipal treasury. That portion paid into the county or municipal treasury shall be paid into the general fund of such county or municipality.

If any taxpayer neglects or refuses to pay his taxes on the due date thereof, the said taxes shall bear interest at the rate of one percent (1%) per month or fractional part thereof from the delinquent date to the date payment of such taxes is made; provided that because of unusual conditions in any county where neither the taxpayer nor the tax collector is negligent or responsible for the delay incident to such tax payments, the Governor of the state may by proclamation before, on or after the due date of such tax payments extend the time for the imposition of this penalty for a period not to exceed sixty (60) days, and if necessary, for two (2) additional periods not to exceed sixty (60) days each.

(2) Such proclamation shall be filed with the clerk of the board of supervisors of the county affected thereby and shall not become effective until so filed. The proclamation shall be spread at large upon the minutes of the next regular meeting of the board of supervisors held after the date of the filing thereof.

SECTION 3. Section 27-41-11, Mississippi Code of 1972, is amended as follows:

27-41-11. It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. Except as otherwise provided in Section 1 of this act, if any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.

SECTION 4. Section 27-41-59, Mississippi Code of 1972, is amended as follows:

27-41-59. Except as otherwise provided in Section 27-41-2, on the first Monday of April, if the tax collector has exercised his option to hold a tax sale on that day, and on the last Monday of August, as the case may be, if the taxes remain unpaid, the tax collector shall proceed to sell, for the payment of taxes then remaining due and unpaid, together with all fees, penalties and damages provided by law, the land or so much and such parts of the land of each delinquent taxpayer to the highest and best bidder for cash as will pay the amount of taxes due by him and all costs and charges. He shall first offer one hundred sixty (160) acres or a smaller separately described subdivision, if the land is less than one hundred sixty (160) acres. If the first parcel so offered does not produce the amount due, then he shall offer as an entirety all the land constituting one (1) tract. Each separate assessment as it appears and is described on the assessment roll shall constitute one (1) tract for the purpose of sale for taxes, notwithstanding the fact that the person who is the owner thereof, or to whom it is assessed, is the owner of or is assessed with other lands, the whole of which constitutes one (1) entire tract but appears on the assessment roll in separate subdivisions. Upon offering the land of any delinquent taxpayer constituting one (1) tract, if no person will bid for it, the whole amount of taxes and all costs incident to the sale, the tax collector shall strike it off to the state. The sale shall be continued from day to day within the hours from 8:30 o'clock in the forenoon and 4:30 o'clock in the afternoon until completed; but neither a failure to advertise, nor error in the advertisement, nor error in conducting the sale, shall invalidate a sale at the proper time and place for taxes of any land on which the taxes were due and not paid, but a sale made at the wrong time or at the wrong place shall be void. Any person sustaining damages by reason of any failure or error by the tax collector may recover damages therefor on his official bond.

In any case in which a sale occurs pursuant to a mistake in the identity of the specific parcel of land for which taxes are delinquent, the provisions of Section 1 of this act shall apply.

SECTION 5. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

SECTION 6. This act shall take effect and be in force from and after January 1, 2002.