reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-1 - Duties of chancery clerk

Redemption of land sold for taxes shall be made through the chancery clerks of the respective counties. Where the land was sold to the state, the clerk, out of the amount necessary to redeem, shall first pay to the officers entitled thereto the costs, fees and damages which are allowed those officers by law in cases of lands sold to individuals; second, he shall pay the state the amount of state taxes with the interest and additional charges thereon allowed by law to the state; and, third, he shall pay to the county the sums computed in like manner which belong to the county and the various taxing districts thereof. Where the land was sold to an individual, the clerk shall pay:
(a)
First, to the state the amount of state taxes with the interest and additional charges thereon allowed by law, unless same has been paid previously by the tax purchaser or some other person;
(b)
Second, to the county the sums computed in like manner which belong to the county and the various taxing districts thereof, unless same has been paid previously by the tax purchaser or some other person;
(c)
Third, to the county the five percent (5%) damages on the amount of the taxes for which the land was sold; and
(d)
Fourth, the balance to the purchaser.
The clerk shall make his redemption settlements within twenty (20) days after the end of each month and shall make a complete report thereof to the board of supervisors. For a failure so to report or to pay over the sums to the parties entitled thereto as herein required, he shall be liable on his official bond to a penalty of one percent (1%) per month on the amount withheld. The chancery clerk shall also note each redemption on the public record of delinquent tax lands, on the day payment of taxes is made, with the date, name and the amount of redemption money paid.
Codes, Hemingway's 1921 Supp. § 7049b; 1930, § 3263; 1942, § 9947; Laws, 1920, ch. 231; Laws, 1932, ch. 175; Laws, 1934, ch. 197; Laws, 1994, ch. 507, § 1; Laws, 2009, ch. 546, § 8, eff. 4/15/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-3 - Persons who may redeem land

The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty (40) acres, or any undivided interest in it, at any time within two (2) years after the day of sale, by paying to the chancery clerk, regardless of the amount of the purchaser's bid at the tax sale, the amount of all taxes for which the land was sold, with all costs incident to the sale, and five percent (5%) damages on the amount of taxes for which the land was sold, and interest on all such taxes and costs at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, from the date of such sale, and all costs that have accrued on the land since the sale, with interest thereon from the date such costs shall have accrued, at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof; saving only to infants who have or may hereafter inherit or acquire land by will and persons of unsound mind whose land may be sold for taxes, the right to redeem the same within two (2) years after attaining full age or being restored to sanity, from the state or any purchaser thereof, on the terms herein prescribed, and on their paying the value of any permanent improvements on the land made after the expiration of two (2) years from the date of the sale of the lands for taxes. Upon such payment to the chancery clerk as hereinabove provided, he shall execute to the person redeeming the land a release of all claim or title of the state or purchaser to such land, which said release shall be attested by the seal of the chancery clerk and shall be entitled to be recorded without acknowledgment, as deeds are recorded. Said release when so executed and attested shall operate as a quitclaim on the part of the state or purchaser of any right or title under said tax sale.
Codes, Hutchinson's 1848, ch. 8, art. 2 (15), art. 13 (15), art. 17 (27); 1857, ch. 3, art. 39, 1871, § 1701; 1880, §§ 531, 561; 1892, §§ 3823, 3853; 1906, §§ 4330, 4338; Hemingway's 1917, §§ 6964, 6972; 1930, § 3264; 1942, § 9948; Laws, 1910, ch. 214; Laws, 1928, chs. 40, 79; Laws, 1932, ch. 286; Laws, 1995, ch. 468, § 15, eff. 3/27/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-5 - Deposit of redemption funds; disposition

It shall be the duty of the chancery clerk of each county in the state to immediately deposit in the county depository of his county all sums of money paid to him by any person for the redemption of land sold for taxes in his county; all such funds are hereby declared to be public funds, and shall be secured by the county depository, as other public funds are required to be secured by law. The board of supervisors of each county shall provide the clerk with printed checks in the form of vouchers, with proper blanks, bound in book form with a sufficient blank margin to be used in drawing redemption funds out of the county depository; all such checks shall be numbered in numerical order, and it shall be the duty of the clerk to draw on such funds upon such checks as herein provided in payment of all amounts due the officers and purchasers out of said funds. He shall first pay the officers entitled to their costs, fees, and damages which are allowed to said officers by law; and he shall then pay to the purchasers at any such tax sale, the full amount due him as provided by law. It shall be the duty of the state auditor of public accounts to audit such account of each clerk, as other public funds are audited; and he shall include in said audit a special report to the board of supervisors of his county setting out in detail the amounts collected, and the disposition of such funds, and the balance on hand, and attest to the correctness thereof.
If such clerk shall neglect, refuse or fail to deposit such funds received by him as herein provided, he shall be guilty of misfeasance in office, and in addition thereto shall be liable on his official bond to any person injured by his failure to deposit such funds in the county depository as herein provided.
Codes, 1942, § 9949; Laws, 1940, ch 303.
Brought forward by Laws, 2021, ch. 370, SB 2643,§ 2, eff. 7/1/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-7 - Mortgagee may redeem in part

If there exist upon a portion of a tract of land sold for taxes a lien, either of a deed of trust or mortgage of any kind, the mortgagee or holder of the notes secured by such deed of trust, or any person interested in such real estate may redeem that portion of the land so sold in solido upon which portion such mortgagee or owner of notes secured by deed of trust holds such lien in the following manner, to-wit:
Such mortgagee or owner of notes secured by a deed of trust or any person interested in such real estate may apply, in writing, to the chancery clerk of the county in which the land was sold, within the time provided by law, for redemption from the sale for taxes of such portion of the entire tract so sold in solido. Upon the application being filed with him, it shall be the duty of the chancery clerk to give ten (10) days' notice, in writing, of such application, by registered mail, to the last known post-office address with return receipt requested, to the owner and to the purchaser at the tax sale, and to all persons holding mortgages or other liens of record on the land so sold in solido or any part thereof, which notice shall designate a time not less than ten (10) days from the mailing thereof when such clerk shall hear and perform the duties hereinafter provided for. The clerk shall enter on the record of such tax sale notations giving the date when such notices were mailed and the names and post-office addresses of persons to whom mailed. On the date named for such hearing, the chancery clerk shall make such investigation as he may deem necessary to ascertain the relative value which that portion of the land on which the lien of such mortgage or deed of trust is held by the applicant, or by any other person, bears to the value of the entire land sold in solido for taxes, and the chancery clerk shall apportion the taxes due upon such portion at the ratio which said portion, upon which the lien exists, bears to the entire value of the property sold in solido for taxes. Upon such apportionment, the mortgagee or holder of the deed of trust, or any person interested in such real estate, shall be entitled to redeem that part of the land by payment of the sum apportioned thereon to the chancery clerk, regardless of the amount of the purchaser's bid at the tax sale, with its proportionate part, calculated as above provided, of all costs, damages and interest consequent upon the sale, and also all state and county taxes that have accrued upon that portion of said land since the sale, apportioned by the chancery clerk in the manner hereinabove provided, together with interest thereon, at the rate of one per centum per month, or any fractional part thereof, from the date such taxes shall have accrued.
Codes, 1930, § 3265; 1942, § 9950; Laws, 1928, chs. 40, 79; Laws, 1932, ch. 286.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-9 - Effect of redemption of part

The redemption mentioned in Section
27-45-7
shall operate to fully and effectually redeem that portion of the land from the operation of the tax sale from which such redemption is made and shall leave in full force and effect the tax sale as to the remainder of the land so sold for taxes, which remainder, or any part thereof, may thereafter, in the time provided by law, be redeemed by the owner or any person interested in such real estate by the payment of the balance due, or such part thereof calculated as above provided. In the event that there shall exist several trust deeds or mortgages upon the property so sold in solido, and redemption under one or more of such trust deeds shall operate so as to effect redemption of a portion of the lands in any one of the others, because of overlapping descriptions and leave unredeemed the remainder of the land covered by such other deeds of trust or mortgages, the chancery clerk shall likewise have power to apportion in the same manner as aforesaid the amount required to redeem the remainder of the land included in such trust deed, omitting the portion of the land in such trust deed which had been previously redeemed, in the manner as above provided. Upon redemption by one other than the owner of the land redeemed, it shall be the duty of the redeemer to immediately notify, in writing, by registered mail with return receipt requested, any and all persons holding prior lien or liens of deed of trust or mortgage shown by the records of deeds of trust of the county where the land is situated, of the redemption of such part or all of said land, addressed to the lienor or lienors at his or their last known post-office address, and to file a copy of such notice or notices with the chancery clerk of said county who shall make entry of the receipt of the copy of such notice or notices on the record of tax sales of his office where such record of the redemption is entered. If the redeemer shall fail to give the notice or notices as above provided for, then such redeemer shall not be entitled by subrogation, or otherwise, to obtain or be granted any prior equity upon the land so redeemed over any prior lienor or lienors on the land so redeemed, whether such equity by subrogation or otherwise existed or not. Upon redemption of land or any part thereof as above provided, the chancery clerk shall execute a release thereof from the tax sale with the same effect, and shall note the redemption on his tax sales record, as is provided for redemptions in the usual manner.
Codes, 1930, § 3266; 1942, § 9951; Laws, 1928, chs. 40, 79.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-11 - Redemptions from municipal tax sales

All rights and privileges and duties granted or imposed, in the preceding sections, upon lienors or any person interested in such land with reference to redemption from tax sales made for nonpayment of state and county taxes shall likewise apply and be applicable to like redemptions from municipal tax sales or municipal separate school district tax sales, and also to levee and drainage district tax sales. With reference to such redemptions, the written application for redemption shall be addressed to the municipal clerk, or to the like officer of the levee or drainage district, as the case may be, who shall be the official to perform the appropriate duties and to make the necessary investigation and apportionment of the sum necessary to redeem as to any interested lienor or any person interested in such land who shall have the right to make application to redeem, as herein set forth.
Codes, 1930, § 3267; 1942, § 9952; Laws, 1928, chs. 40, 79.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-13 - Redemption of lands sold by mistake

When anyone, designing and endeavoring to pay the taxes due on his own land, shall by mistake pay the taxes due on other land than his own, in consequence whereof his own land shall have been sold for taxes, such person may, within the two (2) years allowed for redemption, make affidavit of the facts, and if the taxes for which his land was sold, and the costs of such sale exceed the amount he had so paid, he shall pay the tax collector of the county the difference, and also all taxes subsequently accrued on such land and not before paid, and shall protect the state and county against any loss by reason of the mistake. He shall obtain the receipt in duplicate of such collector for what he shall pay him, which receipt it shall be the duty of the collector to give him, specifying particularly on what account such payment was made. Said receipts need not be from the book of receipts required to be kept. He shall deposit one (1) of said receipts with the chancery clerk, together with said affidavit setting forth the facts of such mistake; and thereupon it shall be the duty of the chancery clerk to release to such person the title of the state or individual purchaser to such land, and, where the land was sold to the state, to notify the auditor to make proper entry on the assessment roll in his office. The auditor and the chancery clerk shall charge the tax collector with the amount due on the transaction to the state and county, respectively, and the collector shall also make proper entry on the assessment roll in his office.
Codes, 1880, § 573; 1892, § 3863; 1906, § 2940; Hemingway's 1917, § 5275; 1930, § 3268; 1942, § 9953.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-15 - Sale of land paid on by mistake

Land on which said person had paid on by mistake, shall be sold for the taxes and costs, the payment of which, except for mistake, it had escaped, as follows: The chancery clerk shall notify the tax collector of his release of the land first sold and the collector shall immediately give notice in writing to the person in possession of the land paid on by mistake, if any, or to the owner or person claiming it, that at a meeting of the board of supervisors of the county, to be designated in such notice, he will apply for an order to sell said land because of the foregoing facts. At such meeting, the collector shall report the facts in writing to the board of supervisors, and that he has given notice as above required, and said board shall hear any objection to the proposed sale of such land, and unless there be some valid objection shall order it to be sold. Thereupon the collector shall advertise it as sales of land for taxes are required to be advertised, and shall sell it on some day when it is lawful to sell land under execution in his county, and shall proceed in all respects as required in making sales of land for taxes on the first Monday of April. He shall report the lists of lands so sold to the clerk of the chancery court in the same manner and within the same relative time as provided for sales of land for taxes at the usual time. He shall pay over to the proper officers the taxes collected from sales to individuals as in other cases.
Codes, 1880, § 573; 1892, § 3864; 1906, § 2941; Hemingway's 1917, § 5276; 1930, § 3269; 1942, § 9954.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-17 - Release by clerk of title to certain lands

If the owner, or any person interested in any land sold for taxes, shall at any time within two (2) years after the sale for taxes produce a receipt of the tax collector showing payment of the taxes, for which the land was sold, before the sale, and shall pay to the chancery clerk all subsequently accrued taxes, the said clerk shall release to the owner or person interested the title of the state or individual purchaser to such land. The land so released shall thereafter be dealt with as lands redeemed are required to be, and the tax collector, whose receipt was so produced, shall be charged with the taxes collected by him as in the case of other taxes.
Codes, 1880, § 574; 1892, § 3865; 1906, § 2942; Hemingway's 1917, § 5277; 1930, § 3270; 1942, § 9955.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-19 - Record of state tax lands

The tax collector shall keep a record of lands struck off to the state for taxes for his convenience in collecting taxes and making settlements with the state and county. The chancery clerk, when he releases such lands upon redemption, shall immediately notify the auditor and tax collector, giving name of person redeeming, date of redemption, and description of the land, and the auditor and collector, when they receive such notice, shall at once make entry thereof upon their records.
Codes, 1880, § 567; 1892, § 3857; 1906, § 2937; Hemingway's 1917, § 5272; 1930, § 3271; 1942, § 9956.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-21 - Certification by clerk of lands not redeemed

(1)
It shall be the duty of the chancery clerk, within thirty (30) days after the period of redemption has expired, to certify to the Secretary of State a list, on forms provided by the Secretary of State, of all lands struck off to the state for taxes, which have not been redeemed. The list shall show a description of the land, all costs, officer's and printer's fees, the tax for which it sold, segregated as to state, county, levee and drainage districts, and of all taxes due on the lands for the year in which it was struck off to the state, segregated as to state, county, levee and drainage districts, a total of two (2) years' taxes listed separately (the taxes for which it sold and accrued taxes for one (1) year). If any chancery clerk shall fail or neglect to transmit such lists within the time specified, he shall be liable to the state on his official bond in the penalty of Fifty Dollars ($50.00) for each day that he is in default. The penalty to be collected by the Department of Revenue, or by the Attorney General, in a suit instituted for that purpose upon request of the Secretary of State; provided that the Secretary of State, if so requested by any chancery clerk before the expiration of ten (10) days and for good cause shown, may grant a reasonable extension of the time within which the clerk shall transmit his list.
(2)
The Secretary of State may provide the forms described in subsection (1) of this section for certifying lands struck off to the state for taxes to the chancery clerk as an electronic record. The chancery clerk may certify the list of all lands struck off to the state by completing and submitting the form containing the electronic signature of the chancery clerk to the Secretary of State. An electronic record of the list submitted by the chancery clerk to the Secretary of State in the prescribed form and containing the electronic signature of the chancery clerk shall vest good title in the State of Mississippi to all lands listed in the form.
Codes, Hemingway's 1921 Supp. § 7049b; 1930, § 3272; 1942, § 9957; Laws, 1920, ch. 231; Laws, 1942, ch. 237.
Amended by Laws, 2016, ch. 414, SB 2111, 1, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-23 - Conveyances to purchasers at tax sales

When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales. Which conveyances shall be essentially in the following form to wit:
"State of Mississippi, County of ____________________
Be it known, that ____________________, tax collector of said county of ____________________, did, on the ____________________ day of ____________________, A.D. ____________________, according to law, sell the following land, situated in said county and assessed to ____________________ to wit: ____________________ (here describe the land) ____________________ for the taxes assessed thereon (or when sold for other taxes it should be so stated) for the year A.D. ____________________, when ____________________ became the best bidder therefor, at and for the sum of ____________________ dollars and ____________________ cents; and the same not having been redeemed, I therefore sell and convey said land to the said ____________________
Given under my hand, the ____________________ day of ____________________, A. D. ____________________
____________________
Chancery Clerk."
Such conveyance shall be attested by the seal of the office of the chancery clerk and shall be recordable when acknowledged as land deeds are recorded, and such conveyance shall vest in the purchaser a perfect title with the immediate right of possession to the land sold for taxes. No such conveyance shall be invalidated in any court except by proof that the land was not liable to sale for the taxes, or that the taxes for which the land was sold had been paid before sale, or that the sale had been made at the wrong time or place. If any part of the taxes for which the land was sold was illegal or not chargeable on it, but part was chargeable, that shall not affect the sale nor invalidate the conveyance, unless it appears that before sale the amount legally chargeable on the land was paid or tendered to the tax collector.
Codes, Hutchinson's 1848, ch. 8, art. 2 (15); 1857, ch. 3, arts. 36, 38; 1871, §§ 1698, 1700; 1880, §§ 523, 525; 1892, §§ 3816, 3817; 1906, §§ 4331, 4332; Hemingway's 1917, §§ 6965, 6966; 1930, § 3273; 1942, § 9958; Laws, 1908, ch. 200.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-25 - Duplicate of conveyance or release lost or destroyed

When any release upon redemption or conveyance of tax land made by the chancery clerk shall be lost or destroyed, upon application of the person injured, the chancery clerk may make a duplicate release or conveyance of the same land to the person to whom the first was made, which shall be in lieu of the former; and it shall be marked "duplicate," and shall have the same effect.
Codes, 1880, § 568; 1892, § 3858; 1906, § 2938; Hemingway's 1917, § 5273; 1930, § 3274; 1942, § 9959.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-27 - Rights of purchaser at tax sale; effect of lien; no right of action to challenge validity of tax sale; liability of county or municipal officers to purchasers

(1)
The amount paid by the purchaser of land at any tax sale thereof for taxes, either state and county, levee or municipal, and interest on the amount paid by the purchaser at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, and all expenses of the sale and registration, thereof shall be a lien on the land in favor of the purchaser and the holder of the legal title under him, by descent or purchase, if the taxes for which the land was sold were due, although the sale was illegal on some other ground. The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree. In all suits for the possession of land, the defendant holding by descent or purchase, mediately or immediately, from the purchaser at tax sale of the land in controversy, may set off against the complainant the above-described claim, which shall have the same effect and be dealt with in all respects as provided for improvements in a suit for the possession of land. But the term "suits for the possession of land," as herein used, does not include an action of unlawful entry and detainer.
(2)
No purchaser of land at any tax sale, nor holder of the legal title under him by descent or distribution, shall have any right of action to challenge the validity of the tax sale.
(3)
No county or municipal officer shall be liable to any purchaser at a tax sale or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale.
Codes, 1871, § 1718; 1880, § 536; 1892, § 3830; 1906, § 4345; Hemingway's 1917, § 6979; 1930, § 3275; 1942, § 9960; Laws, 1932, ch. 286; Laws, 1995, ch. 468, § 16, eff. 3/27/1995.
Amended by Laws, 2019, ch. 457, HB 1307,§ 1, eff. 7/1/2019.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 45 - AD VALOREM TAXES-REDEMPTION OF LAND SOLD FOR TAXES (§§ 27-45-1 — 27-45-29) › Section 27-45-29 - Lands sold by municipalities

In cases of land and other property sold by municipal tax authorities for delinquent taxes, the same schedule of damages as provided herein shall apply.
Codes, 1942, § 9961; Laws, 1932, ch. 286.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 47 - AD VALOREM TAXES-ASSIGNMENT OF TAX LIENS (§ 27-47-1) › Section 27-47-1 - through 27-47-31 - [Repealed]

Repealed by Laws, 2003, ch. 381, § 1, eff. 7/1/2003.
§ 27-47-1. [Codes, 1942, § 9963; Laws, 1931, ch. 13; Laws, 1968, ch. 361, § 45, eff. 1/1/1972.] § 27-47-3. [Codes, 1942, § 9964; Laws, 1931, ch. 13.] § 27-47-5. [Codes, 1942, § 9965; Laws, 1931, ch. 13.] § 27-47-7. [Codes, 1942, § 9966; Laws, 1931, ch. 13.] § 27-47-9. [Codes, 1942, § 9967; Laws, 1931, ch. 13.] § 27-47-11. [Codes, 1942, § 9968; Laws, 1931, ch. 13.] § 27-47-13. [Codes, 1942, § 9969; Laws, 1931, ch. 13.] § 27-47-15. [Codes, 1942, § 9970; Laws, 1931, ch. 13.] § 27-47-17. [Codes, 1942, § 9971; Laws, 1931, ch. 13.] § 27-47-19. [Codes, 1942, § 9972; Laws, 1931, ch. 13.] § 27-47-21. [Codes, 1942, § 9973; Laws, 1931, ch. 13.] § 27-47-23. [Codes, 1942, § 9974; Laws, 1931, ch. 13.] § 27-47-25. [Codes, 1942, § 9975; Laws, 1931, ch. 13.] § 27-47-27. [Codes, 1942, § 9976; Laws, 1931, ch. 13.] § 27-47-29. [Codes, 1942, § 9977; Laws, 1931, ch. 13.] § 27-47-31. [Codes, 1942, § 9978; Laws, 1931, ch. 13.]
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 49 - AD VALOREM TAXES-INSOLVENCIES (§§ 27-49-1 — 27-49-9) › Section 27-49-1 - Report by tax collector of insolvent and delinquent taxpayers; lists of delinquent taxpayers

The tax collector shall present to the board of supervisors, at its meeting on the first Monday of October in each year, a report of all insolvent and delinquent taxpayers in his county, with the amount due from each. Such report shall be verified by the affidavit of the collector, that he has made, in person or by deputy, a legal demand for taxes of all delinquent taxpayers found in his county by going to their place of abode or business and searching for something to seize and sell for taxes; that the taxpayers mentioned in the report have failed to pay their taxes; that such taxpayers have no effects known to him which can be seized and sold for such taxes; that he has made diligent inquiry after such of said delinquents as have not been found and cannot find them in his county; and that they have no effects known to him which can be seized and sold to pay their taxes. The tax collector shall also include in his report any checks, drafts or orders for the payment of money which he has received in payment of ad valorem taxes and which have been returned to him because of insufficient funds in the account on which such checks, drafts or orders were drawn. Such checks, drafts or orders shall be accompanied by the affidavit of the collector that he has exhausted all legal means of collecting such instruments, including the filing of a civil suit.
Separate lists of delinquents shall be made for each election district and for each city, town and village.
Codes, 1942, § 9983; Laws, 1934, ch. 188; Laws, 1988, ch. 376, eff. 7/1/1988.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 49 - AD VALOREM TAXES-INSOLVENCIES (§§ 27-49-1 — 27-49-9) › Section 27-49-3 - Preparation of insolvent list by board of supervisors

If the board of supervisors fails to meet on the first Monday in October, its duties with regard to the insolvent list shall be performed at its next meeting thereafter.
Codes, 1942, § 9984; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 49 - AD VALOREM TAXES-INSOLVENCIES (§§ 27-49-1 — 27-49-9) › Section 27-49-5 - Allowance of credits

The board shall proceed to examine the report and shall allow the collector a credit for such of the taxes so reported insolvent or delinquent, as it may be satisfied remain uncollected without the default of the collector, and no more. A list of the allowances shall be made out and certified by the clerk and transmitted to the auditor of public accounts, on or before the first day of September following, and shall be credited to the collector in his settlement with the auditor and chancery clerk.
Codes, Hutchinson's 1848, ch. 8, art. 17 (38); 1857, ch. 3, art. 56; 1871, § 1721; 1880, § 541; 1892, § 3833; 1906, § 4351; Hemingway's 1917, § 6985; 1930, § 3280; 1942, § 9985.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 49 - AD VALOREM TAXES-INSOLVENCIES (§§ 27-49-1 — 27-49-9) › Section 27-49-7 - Examination of report by board of supervisors

The board of supervisors shall not allow to the collector a credit for the insolvent list he reports, merely because he presents it duly sworn to, but the board shall examine carefully each election district and city, town, or village list as reported, and shall scrutinize each name and amount reported insolvent, and shall use any knowledge had by any member of the board, and avail of any information by witnesses to test the accuracy of the report. The board shall not allow the collector credit for the taxes of any delinquent who may be ascertained to have anything in possession or in action by a sale of which the collector would be able to make the taxes; and all of the list for which the board shall not allow a credit shall be charged against the collector.
Codes, 1880, § 542; 1892, § 3834; 1906, § 4352; Hemingway's 1917, § 6986; 1930, § 3281; 1942, § 9986.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 49 - AD VALOREM TAXES-INSOLVENCIES (§§ 27-49-1 — 27-49-9) › Section 27-49-9 - Collection of taxes

Notwithstanding the allowance of insolvencies, the tax collector shall, if possible, collect the taxes of all insolvent and delinquent taxpayers. He shall retain a copy of the list reported by him, and whenever he can find any property, real or personal, belonging to the defendant, he shall distrain and sell the same, on five (5) days' notice, to the highest bidder, for cash, and shall pay over the same as other taxes collected. The auditor, on settlement with a tax collector, shall require of him to report, on oath, whether he has collected taxes from any, and which, of the delinquent taxpayers.
Codes, Hutchinson's 1848, ch. 8, art. 17 (44); 1857, ch. 3, art. 58; 1871, § 1723; 1880, § 544; 1892, § 3836; 1906, § 4354; Hemingway's 1917, § 6988; 1930, § 3283; 1942, § 9987.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-1 - Short title

This chapter may be known as "The Motor Vehicle Ad Valorem Tax Law of 1958," and may be cited as such.
Codes, 1942, § 10007-01; Laws, 1958, ch. 588, § 1.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-3 - Purpose of chapter

The purpose of this chapter is, with reference to assessing ad valorem taxes on motor vehicles which are operated upon the public highways of this state, to, (a) fix the taxable year, (b) fix the tax lien date, (c) determine the method of assessing, (d) fix the date for assessing such taxes, (e) prescribe the method of collecting such taxes, and (f) fix the date of collecting such taxes.
Codes, 1942, § 10007-02; Laws, 1958, ch. 588, § 2.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-5 - Definitions

The subject words and terms of this section, for the purpose of this chapter, shall have meanings as follows:
(a)
"Motor vehicle" means any device and attachments supported by one or more wheels which is propelled or drawn by any power other than muscular power over the highways, streets or alleys of this state. The term "motor vehicle" shall not include electric bicycles, personal delivery devices or electric personal assistive mobility devices as defined in Section
63-3-103
, or golf carts or low-speed vehicles as defined in Section
63-32-1
. However, mobile homes which are detached from any self-propelled vehicles and parked on land in the state are hereby expressly exempt from the motor vehicle ad valorem taxes, but house trailers which are actually in transit and which are not parked for more than an overnight stop are not exempted.
(b)
"Public highway" means and includes every way or place of whatever nature, including public roads, streets and alleys of this state generally open to the use of the public or to be opened or reopened to the use of the public for the purpose of vehicular travel, notwithstanding that the same may be temporarily closed for the purpose of construction, reconstruction, maintenance, or repair.
(c)
"Administrator of the road and bridge privilege tax law" means the official authorized by law to administer the road and bridge privilege tax law of this state.
Codes, 1942, § 10007-03; Laws, 1958, ch. 588, § 3; Laws, 1960, ch. 413, § 1; Laws, 1968, ch. 587, § 16; Laws, 2003, ch. 485, § 6, eff. 7/1/2003.
Amended by Laws, 2022, ch. 439, SB 2508,§ 5, eff. 7/1/2022.
Amended by Laws, 2021, ch. 355, HB 1195,§ 5, eff. 7/1/2021.
Amended by Laws, 2021, ch. 367, SB 2605,§ 5, eff. 3/17/2021.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-7 - Persons liable for tax; time of payment; due date

Any person required by law to pay a road and bridge privilege license tax on any motor vehicle shall also be liable for the ad valorem taxes due on such motor vehicle, unless otherwise specifically exempt herein. Such ad valorem taxes due shall be paid at the same time the road and bridge privilege license tax is paid, and the payment of the said ad valorem taxes due shall be a prerequisite to the issuance of the said road and bridge privilege license.
The ad valorem tax lien date for the purpose of this chapter shall also constitute the ad valorem tax due date which shall also be the same date that the subject motor vehicle is purchased from a bona fide dealer, if it is intended that such motor vehicle is to be operated upon the highways of this state.
In all cases, however, where the time for complying with the road and bridge privilege tax law has been extended by law as to time of payment, then the same extension of time shall apply to the date on which the ad valorem taxes on such motor vehicle must be paid. Ad valorem taxes on all motor vehicles, defined in this chapter, shall be calculated as of the first day of the month in which such taxes were due, regardless of any extension of time for payment of such taxes as provided hereinabove.
Codes, 1942, § 10007-04; Laws, 1958, ch. 588, § 4.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-9 - Taxable and fiscal years; taxes to be collected by county and municipal tax collectors; when to be paid; computation of tax

For the purposes of this chapter, the fiscal year shall commence on August 1 and shall end on July 31 of each year. The taxable year shall run concurrently with the taxable year in effect in the law pertaining to the payment of the road and bridge privilege license tax on motor vehicles. Except as otherwise provided in Section
27-41-2
, ad valorem taxes on motor vehicles shall be collected by the county tax collector for the county and state and by the municipal tax collector for the municipalities. Ad valorem taxes for any ensuing year may be paid during the month as provided in Section
27-19-31
, however, and said ad valorem taxes on any motor vehicle must be paid at the same time or prior to the time that the road and bridge privilege license is issued for the subject motor vehicle, unless herein otherwise specifically exempt from such ad valorem taxes. The ad valorem tax on motor vehicles shall be computed on the millage rates in effect at the time such privilege license tax is to be paid.
Codes, 1942, § 10007-05; Laws, 1958, ch. 588, § 5; Laws, 1976, ch. 361, § 18; Laws, 1977, ch. 484, § 11; Laws, 1980, ch. 487; Laws, 1993, ch. 540, § 8; Laws, 1994, ch. 465, § 4, eff. 3/22/1994.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-13 - Copy of tax levy to be furnished to county tax collector; postponement of collections where adoption of tax levy is delayed; notice to be given; owners not to be penalized

On or before September 10, the clerk of the board of supervisors shall furnish the county tax collector a certified copy of the county tax levy for the ensuing year. This tax levy shall not only show the tax levy for each purpose for which it was levied, but it shall also show the total tax levy for each separate taxing area in the county, including the state ad valorem tax levy.
If for any reason the said county tax levy is not adopted and/or delivered to the county tax collector on or before the 15th day of September, then the said tax collector is hereby authorized to postpone for one (1) month the beginning of the collection of ad valorem taxes and road and bridge privilege taxes on all motor vehicles legally situated in his county and liable for said taxes, and the tax collector shall notify the taxpayers of his county by newspaper publication that the beginning of the collection of said taxes is postponed for one (1) month due to the fact that he has not been furnished with a certified copy of the said tax levy as provided by law. Copies of this said newspaper notice shall be furnished the State Tax Commission and the Mississippi Highway Safety Patrol, and the provisions of said notice shall be controlling in all respects on such agencies and on any other peace officer, and no damages, penalties or interest shall accrue against any owner of such motor vehicles during such postponement period.
If such tax levy is not furnished the tax collector within the said one (1) month, then the same procedure as to postponement shall be followed and the same immunities shall apply from month to month until such tax levy has been furnished the tax collector.
Codes, 1942, § 10007-07; Laws, 1958, ch. 588, § 7; Laws, 1968, ch. 549, § 1; Laws, 2001, ch. 596, § 50, eff. 7/1/2001.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-15 - Determination of assessed value

Motor vehicles shall be assessed uniformly according to value and such assessed value shall be determined by an assessment schedule which shall be prepared and made of minute record by the state tax commission and shall be certified to the president of the board of supervisors of the various counties of the state, and to the mayor or the presiding officer of the municipal boards of the various municipalities, and municipal separate school districts of the state, in care of the clerk of said respective boards, as the official motor vehicle assessment schedule which shall be used by the proper officials of both respective jurisdictions in assessing motor vehicle ad valorem taxes for the ensuing fiscal year.
Codes, 1942, § 10007-08; Laws, 1958, ch. 588, § 8.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-17 - County tax collector to be supplied with tax receipts; form of receipts; use of receipts

The tax collector of each county shall be supplied with a sufficient number of tax receipts to be used by him in the collection of both the privilege tax and the ad valorem tax on all taxable motor vehicles in his county. The tax receipt for these purposes shall be a combination receipt and shall carry a number which shall be the same number as that of the road and bridge privilege tax receipt and tag number for each such motor vehicle. Under no circumstances shall one tax receipt be used for receipting the ad valorem taxes on more than one motor vehicle.
There shall also be ample provisions made on these tax receipt forms for receipting ad valorem taxes collected for any municipality or municipal separate school district in the county, in case the county tax collector is legally directed as hereinafter provided to collect such taxes at the same time such tax collections are made for the county. This combination tax receipt form shall be prescribed by the tax commission in cooperation with the administrator of the road and bridge privilege tax law, and the administrator of the road and bridge privilege tax law shall supply them.
The county tax collector of each county shall also secure an ample supply of ad valorem tax receipts to be used by him in collecting the ad valorem taxes on all motor vehicles in his county for which the road and bridge privilege tax license will be issued by the administrator of the road and bridge privilege tax law. Ample provisions shall also be made on these forms for receipting any municipal and municipal separate school district ad valorem taxes collected, in case the county tax collector is legally directed to collect such taxes. All such ad valorem tax receipt forms for each county, for the collection of ad valorem taxes only, shall be numbered in consecutive order beginning with the number "one"; they shall be made up in triplicate, the exact form of which shall be prescribed by the state tax commission, and they shall be supplied by the county board of supervisors. A separate receipt shall be issued for each motor vehicle on which ad valorem taxes are paid.
Codes, 1942, § 10007-09; Laws, 1958, ch. 588, § 9; Laws, 1960, ch. 413, § 3, eff. 4/28/1960.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-19 - Assessment schedule to be prepared by Department of Revenue; basis of schedule; corrections

The Department of Revenue shall, on or before the fifteenth day of June of each year, prepare and adopt an assessment schedule of motor vehicles, as defined in this chapter, which such assessment schedule, and no other, excepting as may be hereinafter provided, shall be used by the tax collector of each county and each municipality in the state, in assessing, calculating and collecting ad valorem taxes in each respective jurisdiction on all motor vehicles liable for such tax as authorized by this chapter.
In preparing the assessment schedule, the Department of Revenue may make use of, as a base, the values of the various makes, models, year of manufacture, and types of motor vehicles as adopted by some reputable nationwide agency or association which regularly compiles and furnishes such information as to actual value of the different motor vehicles as to make, model, type and year of manufacture, or by any other method or methods or combination of methods which in its judgment will tend to equalize the assessed value of property of this class with property of other classes in general. These various motor vehicles, together with any special equipment, may be grouped into as many categories as, in the judgment of the Department of Revenue, will be most practical in effecting equalization.
In preparing the assessment schedule, the Department of Revenue shall apply such a percentage to the base value of such motor vehicles which, in its best judgment, will produce an assessed value which will equalize the assessed value of motor vehicles with the assessed value of other property in general, throughout the state, so far as is practical.
The Department of Revenue shall also make necessary corrections and amendments to this schedule from time to time throughout the fiscal year, and in so doing the general procedure set out above shall be followed.
Codes, 1942, § 10007-10; Laws, 1958, ch. 588, § 10; Laws, 1960, ch. 473, § 1; Laws, 1991, ch. 385, § 5; Laws, 1994, ch. 465, § 6; Laws, 2009, ch. 492, § 83, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 51 - AD VALOREM TAXES-MOTOR VEHICLES (§§ 27-51-1 — 27-51-107) › IN GENERAL (§§ 27-51-1 — 27-51-49) › Section 27-51-20 - [Repealed]

Repealed by Laws, 2006, ch. 535, § 3 eff. 7/1/2006.
Laws, 1993, ch. 604, § 3, eff. 4/19/1993.