MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Finance
By: Senator(s) Kirby
AN ACT TO AMEND SECTION 27-43-3, MISSISSIPPI CODE OF 1972, TO REVISE THE MANNER IN WHICH NOTICE OF THE EXPIRATION OF THE TIME OF REDEMPTION WITH RESPECT TO LAND SOLD AT A TAX SALE IS MADE TO THE OWNER OF THE PROPERTY IF THE OWNER IS A RESIDENT OF THIS STATE; TO INCREASE THE FEE PAID TO THE SHERIFF FOR SERVICE OF SUCH NOTICE; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. 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 * * * is
a resident of the State of Mississippi, and the sheriff shall be required
to serve * * *
notice as * * * follows:
(a) Upon the reputed owner personally, if he can be found in the county after diligent search and inquiry, by handing him a true copy of the notice;
(b) If the reputed owner cannot be found in the county after diligent search and inquiry, then by leaving a true copy of the notice at his usual place of abode with the spouse of the reputed owner or some other person who lives at his usual place of abode above the age of sixteen (16) years, and willing to receive the copy of the notice; or
(c) If the reputed owner cannot be found after diligent search and inquiry, and if no person above the age of sixteen (16) years who lives at his usual place of abode can be found at his usual place of abode who is willing to receive the copy of the notice, then by posting a true copy of the notice on a door of the reputed owner's usual place of abode.
The sheriff shall
make his return to the chancery clerk issuing * * * the notice. The clerk shall also
mail a copy of * * *
the notice to the reputed owner at his usual street address, if * * * it 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 * * * the 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 * * * the county. * * * The publication shall be made at
least forty-five (45) days prior to the expiration of the redemption period.
If * * * the reputed owner is a nonresident
of the State of Mississippi, then the clerk shall mail a copy of * * * the notice * * * to the reputed owner in the
same manner as * * * set out in this section for notice to a resident
of the State of Mississippi, except that * * * 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 * * * notice as * * * required in this section 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 * * * set out in this section. If * * * 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 * * * in the affidavit the acts of
search and inquiry made by him in an effort to ascertain the reputed owner's
street and post-office address and * * * the affidavit shall be retained as
a permanent record in the office of the clerk and * * * that 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 * * * the acts of search and inquiry made by
him in an effort to ascertain the reputed owner's street and post-office
address and * * *
the affidavit shall be retained as a permanent record in the office of
the clerk and * * *
that 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
Fifty Dollars ($50.00); for issuing the notice the clerk shall be allowed a fee
of Two Dollars ($2.00) and, for mailing * * * the notice and noting * * * that action on the tax sales
record, a fee of One Dollar ($1.00); and for serving the notice, the sheriff shall
be allowed a fee of * * * Thirty-five Dollars ($35.00). For
issuing a second notice, the clerk shall be allowed a fee of Five Dollars
($5.00) and, for mailing * * * same the notice and noting * * * that action on the tax sales
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 * * * Thirty-five Dollars
($35.00). The clerk shall also be allowed the actual cost of publication. * * * The fees and cost shall be taxed
against the owner of * * * the land if the * * * land is redeemed, and if not
redeemed, then * * *
the 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 * * *
prescribed for them in this section.
Should the clerk
inadvertently fail to send notice as prescribed in this section, then * * * the sale shall be void and the
clerk shall not be liable to the purchaser or owner upon refund of all purchase
money paid.
SECTION 2. This act shall take effect and be in force from and after July 1, 2013.