MISSISSIPPI LEGISLATURE
2025 Regular Session
To: Accountability, Efficiency, Transparency
By: Senator(s) DeBar
AN ACT TO AMEND SECTION 25-7-65, MISSISSIPPI CODE OF 1972, TO REVISE FEE SCHEDULES CHARGED FOR PUBLISHING DOCUMENTS IN A NEWSPAPER ON BEHALF OF A PUBLIC BODY; TO AMEND SECTION 25-7-21, MISSISSIPPI CODE OF 1972, TO REVISE THE FEE OWED TO A PUBLISHER FOR PUBLICATION OF EACH ADVERTISEMENT OF LAND FOR SALE FOR TAXES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 25-7-65, Mississippi Code of 1972, is amended as follows:
25-7-65. Printers and publishers shall be entitled to the following fees:
(a) (i) For
publishing in a newspaper any summons, order, citation, advertisement or notice
required by law to be published in a newspaper on behalf of a public body,
Twelve Cents (12¢) for each word it contains for the first insertion, and Ten
Cents (10¢) for each of the words for each subsequent insertion required by
law; * * * for publishing in a newspaper any
summons, order, citation, advertisement or notice for any other party, Twenty-five
cents (25¢) for each word it contains for the first insertion, and Twenty-three
cents (23¢) for each of the words for each subsequent insertion required by law,
and shall increase each year starting July 1, 2026, at a rate comparable to
the Consumer Price Index (CPI).
When four (4) or more numerals appear consecutively in any such legal publication, four (4) numerals shall be considered as one (1) word, and if there remains a fractional portion of such unit of four (4) numerals therein such fraction shall also be counted as one (1) word. In the case of numbers containing less than four (4) numerals which are isolated from other numerals by words in such publication, the same shall be counted as one (1) word. When tables or tabular matter are included, each line of the standard newspaper column shall be considered as containing at least six (6) words.
(ii) The fees authorized in this paragraph (a) shall not be chargeable for any erroneous publication of a summons, order, citation, advertisement or notice required by law to be published in a newspaper, if such error is not attributable to the person or entity requesting the publication.
(iii) If an error is made in the text or publication date of a legal notice required to be published for a county or municipal government, a correction shall be made as follows: 1. The correct notice shall be prominently displayed within two (2) business days of the original publication date on the website of the newspaper published in the county, a newspaper of general circulation or the website of the county or municipality; 2. The newspaper published in the county or a newspaper of general circulation shall have the correct notice posted on the Mississippi Press Association database within two (2) business days of the original publication date; and 3. The correct notice shall be published in the next editions of the newspaper published in the county or a newspaper of general circulation after being displayed on the required website.
(iv) Postings on the required website shall remain in place until the conclusion of the event or action being advertised; provided, however, that no website as defined in this section shall be required to maintain such posting for a period in excess of one (1) year.
(v) A correction made as prescribed in this section shall be considered as having been correctly published on the original publication date and shall satisfy any and all legal requirements of adequate notice to the public."
(b) For making proof
of publication, making a copy thereof, and for deposing to the same, * * *
Five Dollars ($5.00); but this section shall not apply to the
publication of ordinances of municipalities, proceedings of the board of
supervisors and school boards or audit reports.
SECTION 2. Section 25-7-21, Mississippi Code of 1972, is amended as follows:
25-7-21. (1) From and after October 1, 1985, there will be no fees for the services of the tax collector, with the exception of taxes collected for taxing authorities other than the board of supervisors. For collecting taxes for authorities other than the board of supervisors, the fee shall be five percent (5%) of the taxes collected or an amount authorized by contract between the county and the outside taxing authority. A tax collector shall keep a complete account of every such fee collected and shall file an itemized statement thereof monthly, under oath, with the clerk of the board of supervisors of the county who shall preserve same as a part of the records of the office. The tax collector shall make a remittance to the clerk of the board of supervisors of the county on or before the twentieth of each month for deposit into the general fund of the county of all said fees collected during the preceding month.
(2) For the purpose of the limitations set forth in Section 27-39-321, commissions for levies set by the board of supervisors shall be added to base collections of the general county fund for the 1984-1985 year only.
(3) Fees of publisher for publication - to the publishers, payable by the delinquent taxpayer, and to be collected and paid over by the tax collectors; or if the land be sold to the state to be paid by the state:
For each separate publication advertising lands for sale
for taxes, for each separately described subdivision, as described and set out
in the assessment rolls for the county................. $ * * * 3.00
(4) Fees of chancery clerk for collection of delinquent taxes:
(a) For abstracting the list of lands sold for taxes, for each separately described section or subdivision lot.................
......................................................... $ 1.00
(b) For filing and recording deed to land sold for taxes the fee provided in Section 25-7-9(1)(b).
(c) For abstracting each deed in the sectional index, per section or subdivision lot................................ $ 1.00
(d) For each recording redemption the fee provided in Section 25-7-9(1)(b).
(e) For abstracting each redemption in the sectional index, per section or subdivision lot............................ $ 1.00
(f) And, in addition, three percent (3%) on the amount necessary to redeem.
The several officers' fees shall be collected by the tax collector or chancery clerk and paid over to those entitled to same.
SECTION 3. This act shall take effect and be in force from and after July 1, 2025.