reglab/housing_qa huggingface dataset:
MS Code § 85-3-39 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-39. Allotment of homestead; how contested by plaintiff

 If, before or after the return of the execution, the plaintiff shall file in the clerk's office from which the execution issued, or before the justice of the peace who issued it, as the case may be, an affidavit that he verily believes the allotment made to the debtor by the freeholders or householders to be incorrect, and the land so allotted by them, or some part of it, to be liable to sale under his execution, a summons shall be issued by the clerk or justice of the peace for the defendant, returnable to the next term of the court, requiring him to appear; and, on return of the summons executed, an issue shall be made up under the direction of the court and tried, as to whether the allotment were correctly and fairly made or not, and, if not, what part of the land ought to be sold under the execution; and, if it be found that any part of the land is subject to be sold, a venditioni exponas shall be issued for the sale of such part, and the plaintiff shall have judgment for costs; but if the issue be found for the defendant, he shall recover costs of the plaintiff.
MS Code § 85-3-41 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-41. Allotment of homestead; how contested by defendant

 If a defendant be dissatisfied with the allotment, he may make affidavit before the sale, which affidavit may be made before the officer having the execution, that he verily believes it to be incorrect, specifying wherein he believes it so, and the officer shall suspend the sale of so much as the defendant so claims, and return the affidavit with the execution to the court to which it is returnable; and a summons shall issue for plaintiff, or, if he be a non-resident of this state, for his attorney of record in the case, if he have one; and if he be non-resident, and have no attorney in this state, publication may be made as in other cases; and when the process shall have been returned executed, or publication made, an issue shall be made up, and like proceeding had as when the plaintiff had filed an affidavit of dissatisfaction; and if the issue, in whole or in part, be found in favor of defendant, judgment shall be entered accordingly, and execution may go according to the judgment.
MS Code § 85-3-43 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-43. Homestead liable to debts when debtor ceases to reside thereon

 Whenever the debtor shall cease to reside on his homestead, it shall be liable to his debts, unless his removal be temporary, by reason of some casualty or necessity, and with the purpose of speedily reoccupying it as soon as the cause of his absence can be removed.
MS Code § 85-3-47 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-47. Property not exempt from execution

 Property shall not be exempt from execution when the purchase-money thereof forms, in whole or in part, the debt on which the judgment is founded; but if the judgment be not in whole for purchase-money, and the execution be levied on property exempt but for the provisions hereof, and the exemptionist pay or tender the amount of purchase-money included in the judgment before sale, the property shall be released; nor shall any property be exempt from sale for nonpayment of taxes or assessments, or for any labor done thereon, or materials furnished therefor, or when the judgment is for labor performed or upon a forfeited recognizance or bail bond.
MS Code § 85-3-49 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-49. Exempt property may be disposed of

 The exempt property, real or personal, disposed of by the owner, shall not by disposal become liable to the debts of the owner; and any debtor leaving this state may take with him his personal property which is exempt from execution.
MS Code § 85-3-51 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-51. Exemptions allowed to residents only

 The exemptions in this chapter shall be allowed in favor of residents of this state only.
MS Code § 85-3-52 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 3 - Exempt Property|§ 85-3-52. Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits

  A judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan shall not be a lien on any property in this state, real, personal or mixed, that is owned by a resident of this state.   As used in this section, "pension or other retirement plan" includes:   An annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual;   An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and   An individual retirement account.
MS Code § 85-5-1 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 5 - Joint and Several Debtors|§ 85-5-1. Effect of releasing one or more joint debtors

 In all cases of joint or joint and several indebtedness, the creditor may settle or compromise with and release any one or more of such debtors; and the settlement or release shall not affect the right or remedy of the creditor against the other debtors for the amount remaining due and unpaid, and shall not operate to release any of the others of the said debtors; and all mortgages or securities for the said indebtedness shall remain in full force against the debtors not released, in favor of the creditor, and also in favor of such of the debtors as may be entitled to contribution, payment, or reimbursement from others of said debtors, and the right of payment, contribution or reimbursement, as among themselves, shall not be affected by this section; and if any debtor, so released, shall have paid more than his ratable share of the whole debt, the whole amount paid by him shall be credited, and if less than his ratable share, then the full amount of his ratable share shall be credited, and the other debtors shall be liable for the residue.
MS Code § 85-5-3 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 5 - Joint and Several Debtors|§ 85-5-3. Judgment against one debtor does not affect rights against others

 In any action founded on a joint or joint and several bond, covenant, bill of exchange, promissory note, or other contract, or on a contract or liability of copartners, it shall be lawful to sue any one or more of the parties liable on such bond, covenant, bill of exchange, promissory note, or other contract or liability; and separate suits may be brought against the representatives of such of the parties as have died, or joint suits may be brought against the representatives of the deceased party and those who are alive and bound therein; and the rendition of judgment against one or more joint or joint and several debtors shall not affect any right of the plaintiff as to the other parties, unless satisfaction has been obtained.
MS Code § 85-5-7 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 5 - Joint and Several Debtors|§ 85-5-7. Limitation of joint and several liability for damages caused by two or more persons; contribution between joint tortfeasors; determination of percentage of fault; liability of medical defendants for economic and noneconomic damages

  As used in this section, "fault" means an act or omission of a person which is a proximate cause of injury or death to another person or persons, damages to property, tangible or intangible, or economic injury, including, but not limited to, negligence, malpractice, strict liability, absolute liability or failure to warn. Except as otherwise provided in this subsection (1), "fault" shall not include any tort which results from an act or omission committed with a specific wrongful intent. For any premises-liability action, as defined under Section 11-1-66.1(7), alleging injury as a result of the willful, wanton or intentional tortious conduct of a third party on commercial or other real property in the State of Mississippi, "fault" shall include any tort which results from an act or omission committed with a specific wrongful intent.   Except as otherwise provided in subsection (4) of this section, in any civil action based on fault, the liability for damages caused by two (2) or more persons shall be several only, and not joint and several and a joint tortfeasor shall be liable only for the amount of damages allocated to him in direct proportion to his percentage of fault. In assessing percentages of fault an employer and the employer's employee or a principal and the principal's agent shall be considered as one (1) defendant when the liability of such employer or principal has been caused by the wrongful or negligent act or omission of the employee or agent.   Nothing in this section shall eliminate or diminish any defenses or immunities which currently exist, except as expressly noted herein.   Joint and several liability shall be imposed on all who consciously and deliberately pursue a common plan or design to commit a tortious act, or actively take part in it. Any person held jointly and severally liable under this section shall have a right of contribution from his fellow defendants acting in concert.   In actions involving joint tortfeasors, the trier of fact shall determine the percentage of fault for each party alleged to be at fault without regard to whether the joint tortfeasor is immune from damages. Fault allocated under this subsection to an immune tortfeasor or a tortfeasor whose liability is limited by law shall not be reallocated to any other tortfeasor.   Nothing in this section shall be construed to create a cause of action. Nothing in this section shall be construed, in any way, to alter the immunity of any person.
MS Code § 85-8-1 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-1. Short title

 This chapter may be cited as the Uniform Federal Lien Registration Act.
MS Code § 85-8-3 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-3. Application; exception

 This chapter applies only to federal tax liens and to other federal liens notices and to other federal liens notices of which under any Act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens. This chapter shall not apply to security interests governed by the provisions of the Uniform Commercial Code-Secured Transactions.
MS Code § 85-8-5 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-5. Notice of lien; filing

  Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with this chapter.   Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the chancery clerk of the county in which the real property subject to a federal lien is situated.   Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates of notices affecting the liens shall be filed as follows:   If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in the state, as these entities are defined in the Internal Revenue laws of the United States, in the office of the Secretary of State.   If the person against whose interest the lien applies is a trust that is not covered by paragraph (a) of this subsection, in the office of the Secretary of State.   If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State.   In all other cases in the office of the chancery clerk of the county where the owner resides at the time of filing of the notice of lien.
MS Code § 85-8-7 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-7. Certification of notice of lien

 Certification of notices of liens, certificates or other notices affecting federal liens by the Secretary of the Treasury of the United States or his delegate or by any official or entity of the United States responsible for filing or certify notice of any other lien, entitles them to be filed and no other attestation, certification or acknowledgment is necessary.
MS Code § 85-8-9 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-9. Filing notice; duties and responsibilities

  If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in subsection (2) of this section is presented to the filing officer who is:   The Secretary of State, he shall cause the notice to be marked, held and indexed in accordance with the provisions of Section 75-9-519, Mississippi Code of 1972, of the Uniform Commercial Code as if the notice were a financing statement within the meaning of that code; or   Chancery clerk, he shall endorse thereon his identification and the date and time of receipt and forthwith file it alphabetically or enter it in an alphabetical index showing the name and address of the person named in the notice, the date and time of receipt, the title and address of the official party certifying the lien, and the total amount appearing on the notice of lien.     If a certificate of release, nonattachment, discharge or subordination of any lien is presented to the Secretary of State for filing he shall:   Cause a certificate of release or nonattachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, but the notice of lien to which the certificate relates may not be removed from the files; and   Cause a certificate of discharge or subordination to be held, marked and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code.     If a refiled notice of federal lien referred to in subsection (1) of this section or any of the certificates or notices referred to in subsection (2) of this section is presented for filing with the chancery clerk, he shall permanently attach the refiled notice or the certificate to the original notice of lien and enter the refiled notice of the certificate with the date of filing in any alphabetical lien index on the line where the original notice of lien is entered.   Upon request of any person, the filing officer shall issue his certificate showing whether there is on file, on the date and hour stated therein, any notice of lien or certificate or notice affecting any lien, filed under this act, naming a particular person, and if a notice or certificate is on file, giving the date and hour of its filing. The fee for a certificate is Five Dollars ($5.00). Upon request the filing officer shall furnish a copy of any notice of federal lien or notice or certificate affecting a federal lien for a fee of Two Dollars ($2.00) per page.
MS Code § 85-8-11 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-11. Duties of chancery clerk

 Chancery clerks with whom notices of federal liens, certificates and notices affecting such liens have been filed prior to January 1, 1990, shall, after that date, continue to maintain records containing such notices and certificates filed prior to January 1, 1990.
MS Code § 85-8-13 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-13. Fees

  The fee for filing and indexing each notice of lien or certificate or notice affecting the lien in the Office of the Secretary of State is:   For a lien on real estate. . . . .$ 5.00   For a lien on personal property. . . . .$ 5.00   For a certificate of discharge or subordination. . . . .$ 5.00   For all other notices, including a certificate of release or nonattachment. . . . .$ 5.00     The fee for filing and indexing each notice of lien or certificate or notice affecting the lien in the office of the chancery clerk is:   For a lien on real estate. . . . .$ 10.00   For a lien on personal property. . . . .$ 10.00   For a certificate of discharge or subordination. . . . .$ 10.00   For all other notices, including a certificate of release or nonattachment. . . . .$ 10.00     The appropriate officer shall bill the district directors of Internal Revenue or other appropriate federal officials on a monthly basis for fees for documents filed by them.
MS Code § 85-8-15 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 8 - Uniform Federal Lien Registration Act|§ 85-8-15. Interpretation and construction of Chapter

 This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
MS Code § 85-11-1 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-1. Short title

 This chapter may be cited as the Mississippi Uniform State Tax Lien Registration Act.
MS Code § 85-11-3 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-3. Purpose and scope of chapter

  The purpose of this chapter is to provide a uniform statewide system for filing notices of tax liens to be maintained by the Department of Revenue that are in favor of or enforced by the Mississippi Department of Revenue.   The scope of this chapter is limited to tax liens in real property and personal property, tangible and intangible, of taxpayers or other persons against whom the Mississippi Department of Revenue has liens pursuant to law for unpaid finally determined tax liabilities administered by the Mississippi Department of Revenue.
MS Code § 85-11-5 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-5. Definitions

 As used in this chapter:   "Commissioner" means the Commissioner of Revenue of the Mississippi Department of Revenue.   "Debtor" and "judgment debtor" means a taxpayer or other person against whom there is an unpaid finally determined tax liability collectible by the Mississippi Department of Revenue.   "Department" means the Mississippi Department of Revenue.   "Finally determined tax liabilities" means any state tax, fee, penalty, and/or interest owed by a person to the Mississippi Department of Revenue where the assessment of the liability is not subject to any further timely filed administrative or judicial review.   "Last-known address of the debtor" means the address of the debtor appearing on the records of the department at the time the notice of tax lien is enrolled in the Uniform State Tax Lien Registry.   "Person" means an individual, organization or legal entity.   "Uniform State Tax Lien Registry" or "Tax Lien Registry" means the public database maintained by the department wherein tax liens enrolled in favor of and enforced by the department are filed.
MS Code § 85-11-7 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-7. Notice of tax lien; enrollment in tax lien registry

  If any person refuses to pay any finally determined tax liabilities, the commissioner may enroll in the tax lien registry a notice of tax lien for the finally determined tax liabilities due.   The notice of tax lien file shall include:   The name and last-known address of the debtor;   The name and address of the department;   The tax lien number assigned to the lien by the department; and   The basis for the tax lien, including, but not limited to, the amount owed as of the date of enrollment in the tax lien registry.
MS Code § 85-11-9 (2020)
2020 Mississippi Code|Title 85 - Debtor-Creditor Relationship|Chapter 11 - Mississippi Uniform State Tax Lien Registration Act|§ 85-11-9. Perfection of tax lien; tax lien as authority for issuance of writs and warrants

  When a notice of tax lien is enrolled by the department in the tax lien registry, the tax lien is perfected and shall be attached to all of the existing and after-acquired property of the debtor, both real and personal, tangible and intangible, which is located in any and all counties within the State of Mississippi.   The perfected tax lien shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of enrollment in the tax lien registry.   The amount of the tax lien shall be a debt due the State of Mississippi and shall remain a lien upon all property and rights to property belonging to the debtor, both real and personal, tangible and intangible, which is located in any and all counties within the State of Mississippi, including choses in action, with the same force and like effect as any enrolled judgment of a court of record. Interest and penalty shall accrue on the tax lien at the same rate and with the same restrictions, if any, as specified by statute for the accrual of interest and penalty for the type of tax or taxes for which the tax lien was issued.   The notice of tax lien shall serve as authority for issuance of writs of execution, writs of attachment, writs of garnishment, or other remedial writs. In addition to those writs, the notice of tax lien shall also serve as authority for the commissioner to issue warrants under Sections 27-7-57, 27-13-31 and 27-65-59 for the collection of the tax lien. The tax lien enrolled in the tax lien registry shall constitute the judgment enrolled for the payment of the amount of tax, penalties, and interest referred to in Sections 27-7-57, 27-13-31 and 27-65-59, but the warrant issued for a tax lien enrolled on a tax lien registry shall direct and authorize the special agent to seize and sell the real and personal property found anywhere within this state that belongs to the taxpayer against whom the tax lien was enrolled and not just property in a specific county. Once issued, the execution of the warrants shall be in accordance with Section 27-3-33(4) for the levy on salaries, compensation or other monies due the delinquent taxpayer; Sections 27-7-61 through 27-7-67 in regard to income tax and withholding tax; Sections 27-13-35 through 27-13-41 for franchise tax; and Sections 27-65-63 through 27-65-69 for sales tax and any other tax or fee administered by the department that utilizes the administrative provisions of the sales tax law in the administration of the tax or fee. Under warrants issued for the tax liens enrolled in the tax lien registry, any property, real or personal, within the State of Mississippi is subject to levy under Section 27-3-33(4) if the person that owes the salary, compensation or other monies to the debtor is subject to service of process in this state.