MISSISSIPPI LEGISLATURE
2004 Regular Session
To: Ways and Means
By: Representative Fillingane
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, 2005, 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, 2005, 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, 2005, SHALL BE USED TO REDEEM LAND STRUCK OFF TO A COUNTY FOR NONPAYMENT OF SUCH TAXES AFTER THAT DATE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-41-2, Mississippi Code of 1972, is amended as follows:
27-41-2. If the governing authorities of a municipality and a county have entered into an interlocal agreement pursuant to Section 17-13-1 et seq., and the agreement is for the county to collect for the municipality those ad valorem taxes on real and personal property, motor vehicles and mobile homes that are due and payable to the municipality, the following shall apply:
(a) The collection of such ad valorem taxes due by a taxpayer to the municipality shall be evidenced by a receipt showing that the taxes due have been paid. This receipt also may show that any ad valorem taxes due by the taxpayer to the county have been paid.
(b) Property as described in this section that is sold for unpaid ad valorem taxes due by a taxpayer to the municipality may be sold in a tax sale which may be conducted for unpaid ad valorem taxes due by the taxpayer to the county. This unified tax sale for unpaid taxes due the municipality and the county shall be advertised in substantially the same manner as provided by law for sales of like property for unpaid county ad valorem taxes. The amount of taxes for which the property is offered at the unified sale shall be the sum of the taxes due by the taxpayer to the municipality and those due to the county. All costs incident to the unified sale shall be included in the total amount for which the property is offered.
(c) Upon offering the property of any delinquent taxpayer at a unified sale as described in paragraph (b) and upon the failure of any person to bid the whole amount of taxes and all costs incident to the sale for such property, the county tax collector shall strike the property off to the state.
(d) Except as otherwise specified in this section, the collection of unpaid ad valorem taxes due to a municipality, the sale of property for unpaid ad valorem taxes due a municipality, and the striking off to a municipality of property for unpaid ad valorem taxes, shall be conducted in accordance with the laws governing the imposition of ad valorem taxes by a municipality.
From and after January 1, 2005, no real property shall be sold for the nonpayment of ad valorem taxes, and the collection of unpaid ad valorem taxes shall be made in accordance with Sections 27-41-59(2) and 27-41-77(2).
SECTION 2. Section 27-41-55, Mississippi Code of 1972, is amended as follows:
27-41-55. (1) Except as otherwise provided in Section 27-41-2, after the fifth day of August in each year hereafter, the tax collector shall advertise all lands in his county on which all the taxes due and in arrears have not been paid, as provided by law, as well as all land which is liable to sale for the other taxes which have matured, as required by law, for sale at the door of the courthouse of his county or any place within the courthouse that the tax collector deems suitable to hold such sale, provided that the place of such sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. Such advertisement shall be inserted for two (2) weeks in some newspaper published in the county, if there be one, but in counties having two (2) court districts the lands shall be advertised and sold in the district in which such lands are situated and put up at the courthouse door thereof, and shall contain a list of the lands to be sold in alphabetical order by owner or in numerical order as they are contained in the assessment roll, in substance as follows:
Name of Division of Town-State County Total
Owner SECTION Section ship Range Tax Tax Tax
or by such other description as it may be assessed. Land in cities and towns shall be described in the advertisement as it is described on the assessment roll. Errors in alphabetical or numerical order in the published or posted list of lands to be sold shall not invalidate any sale made pursuant to such notice.
In addition to the foregoing provisions, and at the option of the tax collector, advertisement for the sale of such county lands may be made after the fifteenth day of February in each year with the sale of such lands to be held on the first Monday of April in each year, and all of the provisions which relate to the tax sale held in August of each year shall apply thereto.
(2) From and after January 1, 2005, no land shall be sold for the nonpayment of ad valorem taxes, and except as otherwise provided in Section 27-41-2, after the fifth day of August of 2005, and in each year thereafter, the tax collector shall advertise all lands in his county on which all taxes due and in arrears have not been paid, as provided by law. The advertisement shall contain a list of the lands in alphabetical order by owner or in numerical order as they may be contained in the assessment roll as provided in subsection (1) of this section. The advertisement shall provide that if all taxes due and in arrears are not paid on or before the last Monday in August, the property on which the taxes are due shall be struck off to the county as provided in Section 27-41-59(2). In addition to the foregoing provisions of this subsection (2), and at the option of the tax collector, the advertisement required in this subsection (2) may be made after the fifteenth day of February in 2005, and in each year thereafter, with the striking off of such land to the county to be done on the first Monday of April in 2005, and in each year thereafter, and all of the provisions which relate to the striking off of land to the county in August of each year shall apply thereto.
SECTION 3. Section 27-41-59, Mississippi Code of 1972, is amended as follows:
27-41-59. (1) 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.
(2) From and after January 1, 2005, no land shall be sold for the nonpayment of ad valorem taxes, and land on which the ad valorem taxes have not been paid shall be treated according to the provisions of this subsection (2). Except as otherwise provided in Section 27-41-2, on the first Monday of April, if the tax collector has exercised such option, and on the last Monday of August, as the case may be, if the taxes remain unpaid on the land, the tax collector shall strike such land off to the county.
SECTION 4. Section 27-41-65, Mississippi Code of 1972, is amended as follows:
27-41-65. Except as otherwise provided in Section 27-41-59(2), if from any cause a sale of any land for taxes which is liable to such sale shall not be made at the time appointed by law for such sale, it may be sold thereafter, in the same or a subsequent year, at any time designated therefor by order of the board of supervisors. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes.
SECTION 5. Section 27-41-67, Mississippi Code of 1972, is amended as follows:
27-41-67. Except as otherwise provided in Section 27-41-59(2), if from inadvertence or oversight a sale of any land for taxes which is liable to such sale shall not be made at the regular time appointed by law for such sale, it may be sold thereafter at any time designated therefor by an order of the board of supervisors, which order need not describe the land to be sold nor give the names of the owners of the land to be sold. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. This section shall not be construed as giving the tax collector any discretion to postpone the sale of lands from the time appointed by law for such sales.
SECTION 6. Section 27-41-69, Mississippi Code of 1972, is amended as follows:
27-41-69. Except as otherwise provided in Section 27-41-59(2), in case of grave public emergency, to be determined by the Chairman of the State Tax Commission, with the approval of the Governor and Attorney General, the Chairman of the State Tax Commission, may, by an order spread upon the minutes of the Tax Commission, postpone in any county the date fixed by law for the sale of lands for delinquent taxes. In the event any such sale is postponed, the Chairman of the State Tax Commission with the approval of the Governor and Attorney General, in the order postponing such sale, shall designate a date for such sale. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law, and lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. The Secretary of the State Tax Commission shall certify to the clerk of the board of supervisors a copy of the order postponing any sale for taxes in such county and the clerk of the board of supervisors shall enter such order on the minutes of the board, but the failure of the Secretary of the State Tax Commission to so certify said order or of the clerk of the board of supervisors to so record the same shall not invalidate any sale made hereunder.
SECTION 7. Section 27-41-77, Mississippi Code of 1972, is amended as follows:
27-41-77. (1) If any land be sold for more than the amount of taxes due and all costs, the tax collector shall report the amount of excess to the chancery clerk, and on his receipt warrant therefor, shall pay the same into the county treasury. The board of supervisors is directed to transfer all such funds so received to the general funds of the county. If the land be redeemed, or the title of the purchaser be defeated or set aside in any way or for any reason, such excess shall be retained by the county. If only a part of the land be redeemed, the excess shall be apportioned ratably to the amount of taxes due at the time of the sale on the respective parts. The owner of the land may demand of the tax collector a memorandum or receipt showing the amount of excess if any, and, upon the expiration of the period of redemption, without the property being redeemed, such excess shall, upon the request of the owner, be paid to said owner. If the owner of the property does not request payment of the excess within two (2) years from the expiration of the period of redemption, the excess shall be retained by the county. Whenever any person shall present a claim against the excess fund, within the time period provided, certified to by the chancery clerk, the board of supervisors shall order a warrant to issue therefor on the general county fund.
(2) If any land that has been stricken off to the county is not redeemed, the county shall have the land appraised by two (2) certified appraisers and determine an average appraised value of the land based on the two appraisals. The county shall then proceed to offer the land at public sale for the average appraised value. Notice of such sale shall be advertised once a week for at least three (3) consecutive weeks in at least one (1) newspaper published in the county. The first publication of the notice shall be made not less than twenty-one (21) days before the date fixed for the sale, and the last publication of such notice shall be made not more than seven (7) days before such date. 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 (90%) of the average appraised value. The owner of the land at the time it was struck off to the county shall have the first right to offer to purchase the land at the sale, and if such person does not make an offer to purchase the land within four (4) hours after the beginning of the sale, other persons may offer to purchase the land. If the land is not sold at the sale, the county shall strike the land off to the state. If any land is sold under this subsection (2), the amount of taxes due on the land plus any interest or damages shall be deducted from the sale price and classified as ad valorem tax revenue and deposited into the county general fund, any fees or costs due any officer shall be paid to such person and the remaining portion of the sale price shall also be deposited into the county general fund.
SECTION 8. Section 27-41-79, Mississippi Code of 1972, is amended as follows:
27-41-79. (1) The tax collector shall on or before the second Monday of May and on or before the second Monday of October of each year, transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the date of sale, the amount of taxes for which sale was made, and each item of cost incident thereto, and where sold to individuals, the name of the purchaser, such sale to be separately recorded by the clerk in a book kept by him for that purpose. All such lists shall vest in the state or in the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession for the period of and subject to the right of redemption; but a failure to transmit or record a list or a defective list shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his official bond for the actual damage sustained. The lists hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record. The lists of lands hereinabove referred to shall be filed by the tax collector in May for sales made in April and in October for sales made in September, respectively.
(2) From and after January 1, 2005, the tax collector shall on or before the second Monday of May and on or before the second Monday of October of each year, transmit to the clerk of the chancery court of the county certified lists of the lands struck off by him to the county, specifying to whom assessed, the date the property was struck off to the county, the amount of taxes for which the property was struck off, and each item of cost incident thereto. All such lists shall vest in the county a perfect title to the land struck off for taxes, but without the right of possession for the period of and subject to the right of redemption; but a failure to transmit or record a list or a defective list shall not affect or render the title void. The lists provided in this subsection shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record. The lists of lands referred to in this subsection shall be filed by the tax collector in May for land struck off in April and in October for land struck off in August, respectively.
SECTION 9. Section 27-41-81, Mississippi Code of 1972, is amended as follows:
27-41-81. (1) The tax collector shall on or before the first Monday of June transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the day of the sale, the amount of taxes for which the sale was made and each item of cost incidental thereto, and, where sold to individuals, the name of the purchaser, to be separately recorded by the clerk in books kept by him for that purpose. The said lists shall vest in the state or the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession and subject to the right of redemption; but a failure to transmit or record a list, or a defective list, shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his bond for the actual damages sustained.
The list hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record.
(2) From and after January 1, 2005, the tax collector shall on or before the first Monday of June transmit to the clerk of the chancery court of the county a certified list of the lands struck off by him to the county, the day the land was struck off, the amount of taxes for which the land was struck off and each item of cost incidental thereto. The list shall vest in the county a perfect title to the land struck off for taxes, but without the right of possession and subject to the right of redemption; but a failure to transmit or record a list, or a defective list, shall not affect or render the title void. The list provided in this subsection (2) shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record.
SECTION 10. Section 27-41-83, Mississippi Code of 1972, is amended as follows:
27-41-83. The owner of lands sold or struck off to this state or struck off to the county as provided in Section 27-41-81 shall not have the right to cut merchantable timber, cordwood or brush from any such land until such land be redeemed from the tax sale or tax strike off and title again be perfected in the individual owner thereof, and such former owner of said property during the period of redemption shall not have the right to prospect for or to extract and/or attempt to extract from any such lands so forfeited to the state or county for nonpayment of taxes any minerals, stone or gravel that may be found on or under said land, and provided further that the former owner of any land so forfeited to the state for nonpayment of taxes shall commit no waste on the lands or premises so forfeited to the state or county during the period of redemption.
If the former owner or any other person in violation of the provisions of this section cuts, fells, removes or otherwise injures any tree on property forfeited to the state for taxes either during the period of redemption or after the title matures in the state or county, or extracts, or attempts to extract, minerals therefrom including rock, stone and gravel, commits or permits to be committed waste or any other trespass on such land, such person shall be liable for a penalty in the sum of Five Dollars ($5.00) per acre for each acre upon which any trespass or violation of this section is committed, and, in addition to said penalty, such person shall be liable for actual damages for the property taken or injured. All such penalties and damages may be recovered in one and the same action and suits to recover the same shall be instituted and prosecuted in the name of the state by the Attorney General and any penalties and damages recovered in such actions shall be apportioned fifty percent (50%) to the state and fifty percent (50%) to the county in which the land lies. Provided that during the period of redemption the owner may cut and use wood from contiguous woodlands for fuel, fences and like farm purposes, but not for sale.
Any person violating any of the provisions of this section shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than Ten Dollars ($10.00) nor more than Fifty Dollars ($50.00), in the discretion of the court, and upon the second offense, may be sentenced to serve not more than sixty (60) days in the county jail, in the discretion of the trial court.
SECTION 11. Section 27-43-1, Mississippi Code of 1972, is amended as follows:
27-43-1. (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 __________, 20___. _________________ Clerk."
(2) From and after January 1, 2005, the provisions of subsection (1) of this section relating to land sold for taxes also shall apply to land struck off to a county for taxes pursuant to Section 27-41-59(2), and the form of the notice shall be the same, as nearly as practicable, as the form provided in subsection (1) of this section.
SECTION 12. Section 27-43-3, Mississippi Code of 1972, is amended as follows:
27-43-3. The clerk shall issue the notice to the sheriff of
the county of the reputed owner's residence, if he be a resident
of the State of Mississippi, and the sheriff shall be required to
serve personal notice as summons issued from the courts are
served, and make his return to the chancery clerk issuing same.
The clerk shall also mail a copy of same to the reputed owner at
his usual street address, if same 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 such 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 such county. Such publication shall be made at
least forty-five (45) days prior to the expiration of the
redemption period.
If said reputed owner is a nonresident of the State of
Mississippi, then the clerk shall mail a copy of said notice
thereto in the same manner as hereinabove set out for notice to a
resident of the State of Mississippi, except that personal notice
served by the sheriff 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
personal notice as hereinabove required to be served by the
sheriff 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 hereinabove set out. If
personal 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
therein the acts of search and inquiry made by him in an effort to
ascertain the reputed owner's street and post office address and
said affidavit shall be retained as a permanent record in the
office of the clerk and such 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 therein the acts of search and inquiry made by him in
an effort to ascertain the reputed owner's street and post office
address and said affidavit shall be retained as a permanent record
in the office of the clerk and such 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 Twenty Dollars ($20.00); for issuing the notice the clerk shall be allowed a fee of Two Dollars ($2.00) and, for mailing same and noting such action on the tax sales record or tax strike-off record, a fee of One Dollar ($1.00); and for serving the notice, the sheriff shall be allowed a fee of Four Dollars ($4.00). For issuing a second notice, the clerk shall be allowed a fee of Five Dollars ($5.00) and, for mailing same and noting such action on the tax sales record or tax strike-off record, a fee of Two Dollars and Fifty Cents ($2.50), and for serving the second notice, the sheriff shall be allowed a fee of Four Dollars ($4.00). The clerk shall also be allowed the actual cost of publication. Said fees and cost shall be taxed against the owner of said land if the same is redeemed, and if not redeemed, then said 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 have complied with the duties herein prescribed for them.
Should the clerk inadvertently fail to send notice as prescribed in this section, then such sale or strike off shall be void and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid.
SECTION 13. Section 27-43-4, Mississippi Code of 1972, is amended as follows:
27-43-4. With respect to lands sold or struck off for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other requirements as set forth in Sections 27-43-1 through 27-43-11, inclusive, and for so doing, the municipality shall be allowed the same fees as set forth in said sections. However, all certificates or affidavits of the municipal clerk shall be filed with the chancery clerk of the county in which the municipality is located for which the chancery clerk shall be allowed a filing fee of One Dollar ($1.00) per affidavit or certificate.
SECTION 14. Section 27-43-5, Mississippi Code of 1972, is amended as follows:
27-43-5. (1) 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 _______________, 20___, 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 May of 20___.
This _____ day of ___________, 20___.
_____________________________________
Chancery Clerk of ____ County, Miss."
(2) From and after January 1, 2005, the provisions of subsection (1) of this section relating to land sold for taxes also shall apply to land struck off to a county for taxes pursuant to Section 27-41-59(2), and the form of the notice shall be the same, as nearly as practicable, as the form provided in subsection (1) of this section.
SECTION 15. Section 27-43-9, Mississippi Code of 1972, is amended as follows:
27-43-9. Upon completing the examination for said liens, the clerk shall enter upon the tax sale or tax strike-off book upon the page showing the sale or strike off 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 or tax strike-off book. In each instance the clerk shall date the certificate and sign his name thereto.
SECTION 16. Section 27-43-11, Mississippi Code of 1972, is amended 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 or county. 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 17. Section 27-45-1, Mississippi Code of 1972, is amended as follows:
27-45-1. Redemption of land sold for taxes shall be made through the chancery clerks of the respective counties. Where the land was sold to the state, the clerk, out of the amount necessary to redeem, shall first pay to the officers entitled thereto the costs, fees and damages which are allowed said officers by law in cases of lands sold to individuals; second, he shall pay the state the amount of state taxes with the interest and additional charges thereon allowed by law to the state; and, third, he shall pay to the county the sums computed in like manner which belong to the county and the various taxing districts thereof. From and after January 1, 2005, where the land was struck off to the county, the clerk, out of the amount necessary to redeem, shall first pay to the officers entitled thereto the costs, fees and damages which are allowed said officers by law in cases of lands sold to individuals and second he shall pay the county the amount of county taxes with the interest and additional charges which belong to the county and the various taxing districts thereof. Where the land was sold to an individual, the clerk shall pay:
(a) First, to the state the amount of state taxes with the interest and additional charges thereon allowed by law, unless same has been paid previously by the tax purchaser or some other person;
(b) Second, to the county the sums computed in like manner which belong to the county and the various taxing districts thereof, unless same has been paid previously by the tax purchaser or some other person;
(c) Third, to the county the five percent (5%) damages on the amount of the taxes for which the land was sold; and
(d) Fourth, the balance to the purchaser.
The clerk shall make his redemption settlements within twenty (20) days after the end of each month and shall make a complete report thereof to the board of supervisors, a true copy of which he shall file with the State Auditor. For a failure so to report or to pay over the sums to the parties entitled thereto as herein required, he shall be liable on his official bond to a penalty of one percent (1%) per month on the amount withheld. The chancery clerk shall also note each redemption on the public record of delinquent tax lands, on the day payment of taxes is made, with the date, name and the amount of redemption money paid.
SECTION 18. Section 27-45-3, Mississippi Code of 1972, is amended as follows:
27-45-3. The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty (40) acres, or any undivided interest in it, at any time within two (2) years after the day of sale, by paying to the chancery clerk, regardless of the amount of the purchaser's bid at the tax sale, the amount of all taxes for which the land was sold, with all costs incident to the sale, and five percent (5%) damages on the amount of taxes for which the land was sold, and interest on all such taxes and costs at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, from the date of such sale, and all costs that have accrued on the land since the sale, with interest thereon from the date such costs shall have accrued, at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof; saving only to infants who have or may hereafter inherit or acquire land by will and persons of unsound mind whose land may be sold for taxes, the right to redeem the same within two (2) years after attaining full age or being restored to sanity, from the state or any purchaser thereof, on the terms herein prescribed, and on their paying the value of any permanent improvements on the land made after the expiration of two (2) years from the date of the sale of the lands for taxes. Upon such payment to the chancery clerk as hereinabove provided, he shall execute to the person redeeming the land a release of all claim or title of the state or purchaser to such land, which said release shall be attested by the seal of the chancery clerk and shall be entitled to be recorded without acknowledgment, as deeds are recorded. Said release when so executed and attested shall operate as a quitclaim on the part of the state or purchaser of any right or title under said tax sale.
From and after January 1, 2005, the provisions of this section relating to the redemption of land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 19. Section 27-45-5, Mississippi Code of 1972, is amended as follows:
27-45-5. It shall be the duty of the chancery clerk of each county in the state to immediately deposit in the county depository of his county all sums of money paid to him by any person for the redemption of land sold for taxes in his county; all such funds are hereby declared to be public funds, and shall be secured by the county depository, as other public funds are required to be secured by law. The board of supervisors of each county shall provide the clerk with printed checks in the form of vouchers, with proper blanks, bound in book form with a sufficient blank margin to be used in drawing redemption funds out of the county depository; all such checks shall be numbered in numerical order, and it shall be the duty of the clerk to draw on such funds upon such checks as herein provided in payment of all amounts due the officers and purchasers out of said funds. He shall first pay the officers entitled to their costs, fees and damages which are allowed to said officers by law; and he shall then pay to the purchasers at any such tax sale, the full amount due him as provided by law. It shall be the duty of the State Auditor of Public Accounts to audit such account of each clerk, as other public funds are audited; and he shall include in said audit a special report to the board of supervisors of his county setting out in detail the amounts collected, and the disposition of such funds, and the balance on hand, and attest to the correctness thereof.
From and after January 1, 2005, the provisions of this section relating to the redemption of land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2), and the chancery clerk shall dispose of the fees as provided in Section 27-45-1.
If such clerk shall neglect, refuse or fail to deposit such funds received by him as herein provided, he shall be guilty of misfeasance in office, and in addition thereto shall be liable on his official bond to any person injured by his failure to deposit such funds in the county depository as herein provided.
SECTION 20. Section 27-45-7, Mississippi Code of 1972, is amended as follows:
27-45-7. If there exist upon a portion of a tract of land sold for taxes a lien, either of a deed of trust or mortgage of any kind, the mortgagee or holder of the notes secured by such deed of trust, or any person interested in such real estate may redeem that portion of the land so sold in solido upon which portion such mortgagee or owner of notes secured by deed of trust holds such lien in the following manner, to wit:
Such mortgagee or owner of notes secured by a deed of trust or any person interested in such real estate may apply, in writing, to the chancery clerk of the county in which the land was sold, within the time provided by law, for redemption from the sale for taxes of such portion of the entire tract so sold in solido. Upon the application being filed with him, it shall be the duty of the chancery clerk to give ten (10) days' notice, in writing, of such application, by registered mail, to the last known post office address with return receipt requested, to the owner and to the purchaser at the tax sale, and to all persons holding mortgages or other liens of record on the land so sold in solido or any part thereof, which notice shall designate a time not less than ten (10) days from the mailing thereof when such clerk shall hear and perform the duties hereinafter provided for. The clerk shall enter on the record of such tax sale notations giving the date when such notices were mailed and the names and post office addresses of persons to whom mailed. On the date named for such hearing, the chancery clerk shall make such investigation as he may deem necessary to ascertain the relative value which that portion of the land on which the lien of such mortgage or deed of trust is held by the applicant, or by any other person, bears to the value of the entire land sold in solido for taxes, and the chancery clerk shall apportion the taxes due upon such portion at the ratio which said portion, upon which the lien exists, bears to the entire value of the property sold in solido for taxes. Upon such apportionment, the mortgagee or holder of the deed of trust, or any person interested in such real estate, shall be entitled to redeem that part of the land by payment of the sum apportioned thereon to the chancery clerk, regardless of the amount of the purchaser's bid at the tax sale, with its proportionate part, calculated as above provided, of all costs, damages and interest consequent upon the sale, and also all state and county taxes that have accrued upon that portion of said land since the sale, apportioned by the chancery clerk in the manner hereinabove provided, together with interest thereon, at the rate of one per cent (1%) per month, or any fractional part thereof, from the date such taxes shall have accrued.
From and after January 1, 2005, the provisions of this section relating to the redemption of land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 21. Section 27-45-9, Mississippi Code of 1972, is amended as follows:
27-45-9. The redemption mentioned in Section 27-45-7 shall operate to fully and effectually redeem that portion of the land from the operation of the tax sale from which such redemption is made and shall leave in full force and effect the tax sale as to the remainder of the land so sold for taxes, which remainder, or any part thereof, may thereafter, in the time provided by law, be redeemed by the owner or any person interested in such real estate by the payment of the balance due, or such part thereof calculated as above provided. In the event that there shall exist several trust deeds or mortgages upon the property so sold in solido, and redemption under one or more of such trust deeds shall operate so as to effect redemption of a portion of the lands in any one (1) of the others, because of overlapping descriptions and leave unredeemed the remainder of the land covered by such other deeds of trust or mortgages, the chancery clerk shall likewise have power to apportion in the same manner as aforesaid the amount required to redeem the remainder of the land included in such trust deed, omitting the portion of the land in such trust deed which had been previously redeemed, in the manner as above provided. Upon redemption by one other than the owner of the land redeemed, it shall be the duty of the redeemer to immediately notify, in writing, by registered mail with return receipt requested, any and all persons holding prior lien or liens of deed of trust or mortgage shown by the records of deeds of trust of the county where the land is situated, of the redemption of such part or all of said land, addressed to the lienor or lienors at his or their last known post office address, and to file a copy of such notice or notices with the chancery clerk of said county who shall make entry of the receipt of the copy of such notice or notices on the record of tax sales of his office where such record of the redemption is entered. If the redeemer shall fail to give the notice or notices as above provided for, then such redeemer shall not be entitled by subrogation, or otherwise, to obtain or be granted any prior equity upon the land so redeemed over any prior lienor or lienors on the land so redeemed, whether such equity by subrogation or otherwise existed or not. Upon redemption of land or any part thereof as above provided, the chancery clerk shall execute a release thereof from the tax sale with the same effect, and shall note the redemption on his tax sales record, as is provided for redemptions in the usual manner.
From and after January 1, 2005, the provisions of this section relating to the redemption of land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 22. Section 27-45-11, Mississippi Code of 1972, is amended as follows:
27-45-11. All rights and privileges and duties granted or imposed, in the preceding sections, upon lienors or any person interested in such land with reference to redemption from tax sales made for nonpayment of state and county taxes shall likewise apply and be applicable to like redemptions from municipal tax sales or municipal separate school district tax sales, and also to levee and drainage district tax sales. With reference to such redemptions, the written application for redemption shall be addressed to the municipal clerk, or to the like officer of the levee or drainage district, as the case may be, who shall be the official to perform the appropriate duties and to make the necessary investigation and apportionment of the sum necessary to redeem as to any interested lienor or any person interested in such land who shall have the right to make application to redeem, as herein set forth.
From and after January 1, 2005, the provisions of this section relating to the redemption of land sold for taxes also shall apply, as nearly as practicable, to land struck off for taxes pursuant to Section 27-41-59(2).
SECTION 23. Section 27-45-13, Mississippi Code of 1972, is amended as follows:
27-45-13. When anyone, designing and endeavoring to pay the taxes due on his own land, shall by mistake pay the taxes due on other land than his own, in consequence whereof his own land shall have been sold for taxes, such person may, within the two (2) years allowed for redemption, make affidavit of the facts, and if the taxes for which his land was sold, and the costs of such sale exceed the amount he had so paid, he shall pay the tax collector of the county the difference, and also all taxes subsequently accrued on such land and not before paid, and shall protect the state and county against any loss by reason of the mistake. He shall obtain the receipt in duplicate of such collector for what he shall pay him, which receipt it shall be the duty of the collector to give him, specifying particularly on what account such payment was made. Said receipts need not be from the book of receipts required to be kept. He shall deposit one (1) of said receipts with the chancery clerk, together with said affidavit setting forth the facts of such mistake; and thereupon it shall be the duty of the chancery clerk to release to such person the title of the state or individual purchaser to such land, and, where the land was sold to the state, to notify the Auditor to make proper entry on the assessment roll in his office. The Auditor and the chancery clerk shall charge the tax collector with the amount due on the transaction to the state and county, respectively, and the collector shall also make proper entry on the assessment roll in his office.
From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 24. Section 27-45-15, Mississippi Code of 1972, is amended as follows:
27-45-15. Land on which said person had paid on by mistake, shall be sold for the taxes and costs, the payment of which, except for mistake, it had escaped, as follows: The chancery clerk shall notify the tax collector of his release of the land first sold and the collector shall immediately give notice in writing to the person in possession of the land paid on by mistake, if any, or to the owner or person claiming it, that at a meeting of the board of supervisors of the county, to be designated in such notice, he will apply for an order to sell said land because of the foregoing facts. At such meeting, the collector shall report the facts in writing to the board of supervisors, and that he has given notice as above required, and said board shall hear any objection to the proposed sale of such land, and unless there be some valid objection shall order it to be sold. Thereupon the collector shall advertise it as sales of land for taxes are required to be advertised, and shall sell it on some day when it is lawful to sell land under execution in his county, and shall proceed in all respects as required in making sales of land for taxes on the first Monday of April. He shall report the lists of lands so sold to the clerk of the chancery court in the same manner and within the same relative time as provided for sales of land for taxes at the usual time. He shall pay over to the proper officers the taxes collected from sales to individuals as in other cases.
From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land to be struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 25. Section 27-45-17, Mississippi Code of 1972, is amended as follows:
27-45-17. If the owner, or any person interested in any land sold for taxes, shall at any time within two (2) years after the sale for taxes produce a receipt of the tax collector showing payment of the taxes, for which the land was sold, before the sale, and shall pay to the chancery clerk all subsequently accrued taxes, the said clerk shall release to the owner or person interested the title of the state or individual purchaser to such land. The land so released shall thereafter be dealt with as lands redeemed are required to be, and the tax collector, whose receipt was so produced, shall be charged with the taxes collected by him as in the case of other taxes.
From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 26. Section 27-45-19, Mississippi Code of 1972, is amended as follows:
27-45-19. The tax collector shall keep a record of lands struck off to the state for taxes for his convenience in collecting taxes and making settlements with the state and county. The chancery clerk, when he releases such lands upon redemption, shall immediately notify the Auditor and tax collector, giving name of person redeeming, date of redemption, and description of the land, and the Auditor and collector, when they receive such notice, shall at once make entry thereof upon their records.
From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 27. Section 27-45-21, Mississippi Code of 1972, is amended as follows:
27-45-21. It shall be the duty of the chancery clerk, within thirty (30) days after the period of redemption has expired, to certify to the Secretary of State a list, on forms provided by the Secretary of State, of all lands struck off to the state for taxes, which have not been redeemed. Such list shall show a description of the land, all costs, officer's and printer's fees, the tax for which it sold, segregated as to state, county, levee and drainage districts, and of all taxes due on such lands for the year in which it was struck off to the state, segregated as to state, county, levee and drainage districts, a total of two (2) years' taxes listed separately (the taxes for which it sold and accrued taxes for one (1) year). If any chancery clerk shall fail or neglect to transmit such lists within the time specified, he shall be liable to the state on his official bond in the penalty of Fifty Dollars ($50.00) for each day that he is in default, said penalty to be collected by the State Tax Commission, or by the Attorney General, in a suit instituted for that purpose upon request of the Secretary of State; provided that the Secretary of State, if so requested by any chancery clerk before the expiration of ten (10) days and for good cause shown, may grant a reasonable extension of the time within which such clerk shall transmit his list.
From and after January 1, 2003, the provisions of this section relating to land struck off to the state also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2).
SECTION 28. Section 27-45-23, Mississippi Code of 1972, is amended 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.
From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2), and sold by the county pursuant to Section 27-41-77(2).
SECTION 29. Section 27-45-27, Mississippi Code of 1972, is amended 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) From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land struck off to a county for taxes pursuant to Section 27-41-59(2), and sold by the county pursuant to Section 27-41-77(2).
(3) No county or municipal officer shall be liable to any purchaser at a tax sale or sale conducted under Section 27-41-77(2) or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale or sale conducted under Section 27-41-77(2).
SECTION 30. Section 27-45-29, Mississippi Code of 1972, is amended as follows:
27-45-29. In cases of land and other property sold by municipal tax authorities for delinquent taxes, the same schedule of damages as provided herein shall apply.
From and after January 1, 2005, the provisions of this section relating to land sold for taxes also shall apply, as nearly as practicable, to land struck off for taxes pursuant to Section 27-41-59(2).
SECTION 31. This act shall take effect and be in force from and after July 1, 2004.