MISSISSIPPI LEGISLATURE
2014 Regular Session
To: Ways and Means
By: Representative Smith (39th)
AN ACT TO AMEND SECTIONS 27-7-57, 27-7-59, 27-7-61, 27-7-65, 27-7-67, 27-13-31, 27-13-33, 27-13-35, 27-13-39, 27-13-41, 27-65-59, 27-65-61, 27-65-63, 27-65-67 AND 27-65-69, MISSISSIPPI CODE OF 1972, TO MAKE UNIFORM THE PROCEDURES FOR THE ISSUANCE OF WARRANTS TO SEIZE AND SELL PROPERTY OF TAXPAYERS WHO ARE DELINQUENT IN THE PAYMENT OF INCOME, CORPORATION FRANCHISE AND SALES TAXES, AND TO MAKE UNIFORM THE PROCEDURES FOR THE SALE OF PROPERTY TO SATISFY SUCH DELINQUENT TAXES; TO REMOVE OUTDATED PROVISIONS THAT ALLOW THE COMMISSIONER OF REVENUE TO UTILIZE THE COUNTY SHERIFF TO ISSUE SUCH WARRANTS AND TO COLLECT SUCH DELINQUENT TAXES; TO PROVIDE A FLAT FEE FOR THE ISSUANCE OF SUCH WARRANTS THAT REPLACES A GRADUATED FEE SCHEDULE PROVIDED FOR IN CURRENT LAW; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-7-57, Mississippi Code of 1972, is amended as follows:
27-7-57. The commissioner
may issue a warrant under official seal directed * * *
to a special agent of the * * *commission department, 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 tax, penalties,
and interest, if any, as set forth in the warrant, and the cost of executing
the warrant.
SECTION 2. Section 27-7-59, Mississippi Code of 1972, is amended as follows:
27-7-59. If the commissioner
has cause to believe and believes that the collection of taxes, due by any
taxpayer will be jeopardized by delay, he may assess such taxes, immediately,
together with damages and interest, and may immediately file with the circuit
clerk a notice of tax lien for income taxes, penalties, and interest and issue
a jeopardy warrant under official seal directed * * *
to a special agent of the * * *tax commission department.
The circuit clerk shall
proceed as provided in Section 27-7-55, upon receiving a copy of the notice of
tax lien from the commissioner. Any tax determined to be due under a jeopardy
assessment, shall be a debt due the state and, when * * * 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 the property and rights to property of the
judgment debtor.
The * * * special agent, * * * upon receipt of the
jeopardy warrant, shall immediately proceed in accordance with Section 27-7-61.
However, where property has been seized under authority of a jeopardy warrant,
the taxpayer, may file a petition for a hearing and revision of the assessment
with the * * *
board of review at the department at any time prior to the date of the
sale by the * * * special agent, provided * * * the taxpayer executes a supersedeas
surety bond with a surety company, authorized to do and doing business in this
state, for double the amount of the assessment. * * * The bond shall be conditioned that
any taxes, penalties, interest, and costs adjudged to be due after the hearing
will be paid promptly upon order of the * * * board of review of the
department.
SECTION 3. Section 27-7-61, Mississippi Code of 1972, is amended as follows:
27-7-61. * * * A special agent of the * * * department, upon receipt
of a warrant or a jeopardy warrant, shall immediately seize any property of the
taxpayer named in the warrant, in all respect, 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 commissioner, and pay to him the
money collected by virtue thereof by the date specified therein, but not to
exceed sixty (60) days.
For each warrant issued,
the * * * department shall be entitled to * * * warrant fees * * * in the * * * amount * * * of Fifty Dollars ($50.00) to be
collected in like manner * * *, as provided * * *
for the collection of the taxes, penalties and interest for which the
warrant was issued. * * * Provided, however, that the minimum total of all such fees shall be Ten
Dollars ($10.00). All * * * the fees collected by * * * the department
shall be deposited in a fund to be expended by the * * * commissioner to help defray the
costs of carrying out the provisions of Sections 27-7-55 through 27-7-67. * * *
Real property shall be
disposed of according to Section 13-3-163 * * * and, except as
otherwise provided in this paragraph, personal property shall be disposed of
according to Section 13-3-165 * * *. However,
perishable personal property may be disposed of as provided by Section 13-3-167 * * *. In addition to the
advertising requirements provided in Section 13-3-165 for the sale of personal
property, the * * * department may, when the commissioner determines
the need to do so, advertise sales of personal property in any additional
manner determined appropriate by the commissioner. The costs of any * * * additional advertising shall be considered
a cost of the sale and shall be collected from the proceeds of the sale. The
failure to advertise the sale of personal property in any form other than that
required by Section 13-3-165 shall not invalidate a sale. For any sale of
property by the * * * department, the commissioner may determine
acceptable methods of payments to be received from the highest bidder for any
sale.
SECTION 4. Section 27-7-65, Mississippi Code of 1972, is amended as follows:
27-7-65. Whenever any
property, personal or real, which is seized and sold by virtue of Sections 27-7-55
through 27-7-63, is not sufficient to satisfy the claim of the State of
Mississippi for which distraint or seizure is made, the commissioner may,
thereafter, and as often as * * * may be necessary, issue alias warrants
or have issued alias writs of execution authorizing * * * a special agent of the * * * department 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 27-7-67, Mississippi Code of 1972, is amended as follows:
27-7-67. Every warrant
issued * * * to a special agent of the * * * department shall
provide that the * * * department will indemnify and save harmless
the * * *
special agent against all damages which he may sustain in consequence of the
seizure or sale of the property, and the commissioner is * * * authorized to pay all obligations, which
may accrue by reason of the issuance and execution of any warrant authorized by
Sections 27-7-55 through 27-7-65, out of funds appropriated by the Legislature
to defray the expenses of the * * * department. Any
claimant accepting any payment authorized to be made by the commissioner under
the provisions of this section shall be barred of any action against the * * * special agent of the * * * department for damages
sustained by the * * *
claimant as a consequence of the levying of process authorized by
Sections 27-7-55 through 27-7-65.
SECTION 6. Section 27-13-31, Mississippi Code of 1972, is amended as follows:
27-13-31. The commissioner
may issue a warrant under official seal directed * * *
to a special agent of the * * *commission department, 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 tax, penalties,
and interest, if any, as set forth in the warrant, and the cost of executing
the warrant.
SECTION 7. Section 27-13-33, Mississippi Code of 1972, is amended as follows:
27-13-33. If the
commissioner has cause to believe and believes that the collection of taxes due
by any taxpayer will be jeopardized by delay, he may assess such taxes
immediately together with damages and interest, and may immediately file with
the circuit clerk a notice of tax lien for franchise taxes, penalties, and
interest and issue a jeopardy warrant under official seal directed * * *
to a special agent of the * * *tax commission department.
The circuit clerk shall
proceed as provided in Section 27-13-29, upon receiving a copy of the notice of
tax lien from the commissioner. Any tax determined to be due under a jeopardy
assessment, shall be a debt due the state and, when * * *
enrolled upon the judgment roll
of the county, shall be the equivalent of any enrolled judgment of the court of
record and shall constitute a lien on all the property and rights to property
of the judgment debtor.
The * * * special agent, * * * upon receipt of the
jeopardy warrant, shall immediately proceed in accordance with Section 27-13-35.
However, where property has been seized under authority of a jeopardy warrant,
the taxpayer may file a petition for a hearing and revision of the assessment
with the * * *
board of review of the department at any time prior to the date of the
sale by the enforcement officer, provided such taxpayer executes a supersedeas
surety bond with a surety company, authorized to do and doing business in this
state, for double the amount of the assessment. * * * The bond shall be conditioned that
any taxes, penalties, interest, and costs adjudged to be due after the hearing
will be paid promptly upon order of the * * * board of review of the
department.
SECTION 8. Section 27-13-35, Mississippi Code of 1972, is amended as follows:
27-13-35. * * * A special agent of the * * * department, 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 * * *
the warrant and return it to the commissioner, and pay to him the money
collected by virtue thereof by the date specified therein, but not to exceed
sixty (60) days.
For each warrant issued,
the * * * department shall be entitled to * * * warrant fees * * * in the * * * amount of Fifty Dollars ($50.00), * * * collected in like manner * * * as provided * * * for * * * a writ of execution. * * * All * * * fees collected by * * * the
department shall be * * *paid to the tax commission and deposited in a fund to be
expended by the * * *
commissioner to help defray the cost of carrying out the provisions of
the chapter. * * *
Real property shall be
disposed of according to Section 13-3-163, * * * and personal property
shall be disposed of according to Section 13-3-165 * * *. However,
perishable personal property may be disposed of as provided by Section 13-3-167 * * *.
In addition to the advertising requirements provided in Section 13-3-165 for the sale of personal property, the department may, when the commissioner determines the need to do so, advertise sales of personal property in any additional manner determined appropriate by the commissioner. The costs of any additional advertising shall be considered a cost of the sale and shall be collected from the proceeds of the sale. The failure to advertise the sale of personal property in any form other than that required by Section 13-3-165 shall not invalidate a sale. For any sale of property by the department, the commissioner may determine acceptable methods of payments to be received from the highest bidder for any sale.
SECTION 9. Section 27-13-39, Mississippi Code of 1972, is amended as follows:
27-13-39. Whenever any
property, personal or real, which is seized and sold by virtue of the foregoing
provisions, is not sufficient to satisfy the claim of the State of Mississippi
for which distraint or seizure is made, the commissioner may, thereafter, and
as often as * * *
may be necessary, issue alias warrants or have issued alias writs of execution
authorizing the * * * special agent of the * * * department 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 10. Section 27-13-41, Mississippi Code of 1972, is amended as follows:
27-13-41. Every warrant
issued * * * to a special agent of the * * * department shall
provide that the * * * department will indemnify and save harmless
the * * *
special agent against all damages which he may sustain in consequence of the
seizure or sale of the property, and the commissioner is * * * authorized to pay all obligations which
may accrue by reason of the issuance and execution of any warrant authorized by
this chapter, out of funds appropriated by the Legislature to defray expenses
of the * * * department. Any claimant accepting any payment
authorized to be made by the commissioner under the provisions of this section
shall be barred of any action against the * * * special agent of the * * *
department for
damages sustained by the * * * same claimant as a consequence of the levying of
process authorized by this chapter.
SECTION 11. Section 27-65-59, Mississippi Code of 1972, is amended as follows:
27-65-59. The commissioner
may issue a warrant under official seal directed * * *
to a special agent of the * * *commission department, 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 tax, damages
and interest, if any, as set forth in the warrant, and the cost of executing
the warrant.
SECTION 12. Section 27-65-61, Mississippi Code of 1972, is amended as follows:
27-65-61. If the
commissioner has cause to believe and believes that the collection of taxes due
by any taxpayer will be jeopardized by delay, he may assess * * * the taxes immediately, together
with damages and interest, and may immediately file with the circuit clerk a
notice of tax lien for sales taxes, damages, and interest and issue a jeopardy
warrant under official seal directed * * *
to a special agent of the * * *tax commission department.
The circuit clerk shall
proceed as provided in Section 27-65-57 upon receiving a copy of the notice of
tax lien from the commissioner. Any tax determined to be due under a jeopardy
assessment shall be a debt due to the state, and, when * * * 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 * * * special agent, * * * upon receipt of the
jeopardy warrant, shall immediately proceed in accordance with Section 27-65-63.
However, where property has been seized under authority of a jeopardy warrant,
the taxpayer may file a petition for a hearing and revision of the assessment
with the * * *
board of review of the department at any time prior to the date of the
sale, provided * * *
the taxpayer executes a supersedeas surety bond in a surety company
authorized to do business and doing business in this state for double the
amount of the assessment. * * *Such The bond shall be conditioned that any taxes,
damages, interest and costs adjudged to be due after the hearing will be paid
promptly upon order of the * * * board of review of the
department.
SECTION 13. Section 27-65-63, Mississippi Code of 1972, is amended as follows:
27-65-63. * * * A special agent of the * * * department, 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 commissioner, and pay to him the
money collected by virtue thereof by the date specified therein, but not to
exceed sixty (60) days.
The * * * department
shall be entitled to * * *
warrant fees * * * in the * * * amount of Fifty Dollars ($50.00), * * * collected * * * as provided * * * under a writ of execution. * * * All * * * fees collected by * * * the * * * department shall be * * * deposited in a
fund to be expended by the * * * commissioner to help defray the
costs of carrying out the provisions of this chapter. * * *
Real property shall be
disposed of according to Section 13-3-163 * * * and, except as
otherwise provided in this paragraph, personal property shall be disposed of
according to Section 13-3-165 * * *. However,
perishable personal property may be disposed of as provided by Section 13-3-167 * * *. In addition to the
advertising requirements provided in Section 13-3-165 for the sale of personal
property, the * * * department may, when the commissioner determines
the need to do so, advertise sales of personal property in any additional
manner determined appropriate by the commissioner. The costs of any * * * additional advertising shall be considered
a cost of the sale and shall be collected from the proceeds of the sale. The
failure to advertise the sale of personal property in any form other than that
required by Section 13-3-165 shall not invalidate a sale. For any sale of
property by the * * * department, the commissioner may determine
acceptable methods of payments to be received from the highest bidder for any
sale.
SECTION 14. Section 27-65-67, Mississippi Code of 1972, is amended as follows:
27-65-67. Whenever any
property, personal or real, which is seized and sold by virtue of the foregoing
provisions, is not sufficient to satisfy the claim of the State of Mississippi
for which distraint or seizure is made, the commissioner may, thereafter, and
as often as the same may be necessary, issue alias warrants or have issued
alias writs of execution authorizing * * * a special agent of the * * * department 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 15. Section 27-65-69, Mississippi Code of 1972, is amended as follows:
27-65-69. Every warrant
issued * * * to a special agent of the * * * department, shall
provide that the * * * department will indemnify and save harmless
the * * *
special agent against all damages which he may sustain in consequence of the
seizure and sale of the property, and the commissioner is * * * authorized to pay all obligations which
may accrue by reason of the issuance and execution of any warrant authorized by
this chapter, out of funds appropriated by the Legislature to defray the
expenses of the * * * department. Any claimant shall be barred of
any action against the sheriff or special agent of the * * * department for damages
sustained by the * * *
claimant as a consequence of the levying of process authorized by this
chapter.
SECTION 16. This act shall take effect and be in force from and after July 1, 2014.