House Bill 1330

(As Sent to Governor)

AN ACT TO AMEND SECTION 27-41-103, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE COUNTY TAX COLLECTOR OR DEPUTY TAX COLLECTOR TO EMPLOY AN OFF-DUTY DEPUTY SHERIFF TO EXERCISE THE SAME POWERS AS THE SHERIFF WITH REGARD TO SEIZING AND SELLING THE PERSONAL PROPERTY OF PERSONS WHO HAVE A JUDGMENT ENROLLED AGAINST THEM FOR THE PAYMENT OF AD VALOREM TAXES ON THAT PERSONAL PROPERTY, IF THE SHERIFF OF THE COUNTY HAS AGREED IN WRITING THAT THE TAX COLLECTOR MAY EMPLOY SUCH DEPUTY AND THE BOARD OF SUPERVISORS HAS APPROVED THAT AGREEMENT BETWEEN THE TAX COLLECTOR AND THE SHERIFF; TO AMEND SECTIONS 27-41-105 THROUGH 27-41-109, MISSISSIPPI CODE OF 1972, WHICH PROVIDE THE PROCEDURE FOR THE COLLECTION OF AD VALOREM TAXES ON PERSONAL PROPERTY TO CONFORM TO THE PRECEDING SECTION; TO BRING FORWARD SECTIONS 13-3-161 THROUGH 13-3-173, MISSISSIPPI CODE OF 1972, WHICH PROVIDE THE PROCEDURE FOR SALES OF PROPERTY UNDER EXECUTION; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-41-103, Mississippi Code of 1972, is amended as follows:

27-41-103. The tax collector may issue a warrant under his official seal directed to the sheriff of any county of the state commanding him to immediately seize and sell the real and personal property of the person owning the property found within the county in which the judgment is enrolled for the payment of the amount of ad valorem tax on personal property as set forth in the warrant, and the cost of executing the warrant. Any such property sold shall be sold by sheriff's bill of sale.

As an alternative to the sheriff seizing and selling the personal property of the person, the tax collector or a deputy tax collector may employ an off-duty deputy sheriff, certified by the Board on Law Enforcement Officer Standards and Training, to exercise the same authority as the sheriff under Sections 27-41-101 through 27-41-109 and Sections 13-3-161 through 13-3-173 with regard to personal property, if (a) the sheriff of the county has agreed in writing that the tax collector may employ such deputy, and (b) the board of supervisors has approved the agreement between the tax collector and the sheriff.

SECTION 2. Section 27-41-105, Mississippi Code of 1972, is amended as follows:

27-41-105. If the tax collector has cause to believe and believes that the collection of ad valorem taxes on personal property due by any taxpayer will be jeopardized by delay, he may immediately file with the circuit clerk a notice of tax lien for ad valorem taxes on personal property and issue a jeopardy warrant under official seal directed to the sheriff or off-duty deputy sheriff employed by the county tax collector of any county of this state.

The circuit clerk shall proceed as provided in Section 27-41-101 upon receiving a copy of the notice of tax lien from the tax collector. Any tax determined to be due under a jeopardy assessment shall be a debt due to the county, and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record, and shall constitute a lien on all property and rights to property of the judgment debtor. The sheriff, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-41-107.

SECTION 3. Section 27-41-107, Mississippi Code of 1972, is amended as follows:

27-41-107. The sheriff or off-duty deputy sheriff employed by the county tax collector, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the tax collector, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.

The sheriff shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Section 25-7-19, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). The off-duty deputy sheriff employed by the county tax collector shall be compensated in the manner agreed to by the county tax collector when the officer was hired.

Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972.

SECTION 4. Section 27-41-109, Mississippi Code of 1972, is amended as follows:

27-41-109. Whenever any property, personal or real, which is seized and sold by virtue of Sections 27-41-101 through 27-41-109, is not sufficient to satisfy the claim of the county for which distraint or seizure is made, the tax collector may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or an off-duty deputy sheriff employed by the county tax collector to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.

SECTION 5. Section 13-3-161, Mississippi Code of 1972, is brought forward as follows:

13-3-161. All sales by any sheriff by virtue of an execution or other process, when not issued by a justice court, shall be made at the courthouse of the county. The sheriff shall effectuate any execution on a judgment. However, personal property too cumbersome to be removed, may be sold at the place where the same may be, or at any convenient place. Cattle, sheep, or stock, other than horses and mules, may be sold at any public place in the neighborhood of the defendant's residence.

Sales of personal property under execution or other process from a justice court may be made at any convenient point in the county where it is found, or at the courthouse of the county. The sheriff shall effectuate any execution on a judgment. The sale of lands under executions or other process from such courts shall be made as under execution from the circuit courts.

SECTION 6. Section 13-3-165, Mississippi Code of 1972, is brought forward as follows:

13-3-165. (1) Sales of personalty may be made on any day except Sunday and any legal holiday as defined by Section 3-3-7, Mississippi Code of 1972, and shall be advertised by the plaintiff ten (10) days before the day of sale by posting notices of the time, terms and place of sale in three (3) public places in the county, one (1) of which shall be at the courthouse.

(2) In addition to effectuating the advertisement, any expense or cost incurred by advertising and providing notice for the sale of personalty pursuant to subsection (1) of this section in justice court shall be paid by the plaintiff, and said expenses shall be taxed as costs.

SECTION 7. Section 13-3-167, Mississippi Code of 1972, is brought forward as follows:

13-3-167. When goods and chattels are levied on, which by their nature are perishable and in danger of immediate waste or decay, the officer levying shall sell them at such time, and on such notice, and at such place as a sound discretion may warrant.

SECTION 8. Section 13-3-169, Mississippi Code of 1972, is brought forward as follows:

13-3-169. (1) Except as otherwise provided in this section, sales under execution shall not commence sooner than eleven o'clock in the forenoon, nor continue later than four o'clock in the afternoon. All such sales shall be by auction, to the highest bidder for cash, and only so much of the property levied on shall be sold as will satisfy the execution and costs.

(2) Sales under execution conducted by a special agent of the State Tax Commission pursuant to a warrant, jeopardy warrant or alias warrant issued by the Chairman of the State Tax Commission, shall commence and be conducted at the times specified by the Chairman of the State Tax Commission or his duly authorized agent. All such sales shall be by auction to the highest bidder for cash or for cash equivalent deemed acceptable by the Chairman of the State Tax Commission. Only so much of the property levied on shall be sold as will satisfy the execution and costs.

SECTION 9. Section 13-3-171, Mississippi Code of 1972, is brought forward as follows:

13-3-171. All lands comprising a single tract, sold under execution, shall be first offered in subdivisions not exceeding one hundred and sixty (160) acres, or one-quarter section, and then offered as an entirety, and the price bid for the latter shall control only when it shall exceed the aggregate of the bids for the same in subdivisions.

SECTION 10. Section 13-3-173, Mississippi Code of 1972, is brought forward as follows:

13-3-173. Whenever, from a defect of bidders, caused by inclement weather or otherwise, the property shall not be likely to command a reasonable price, the officer may adjourn the sale and readvertise the same for a subsequent day. Whenever a sale advertised for a particular day shall not be completed on that day, the same may be continued from day to day.

SECTION 11. This act shall take effect and be in force from and after July 1, 2011.