reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-39 - Collector's cash book; entry of each payment by collector; payment by one other than owner

Each tax collector shall enter in a well-bound cash book kept for the purpose, the date and number of each tax receipt issued by him, the name of the person paying taxes, and the amount paid for each tax account, which entry shall be made at the time of issuing the receipt, and the total of the receipts entered on each page shall be shown and carried forward to the next succeeding page, so that the total amount collected, and the total amount for each tax account, will be readily disclosed by an inspection of the cash book. Each collector shall also enter in the cash book, in immediate connection with the entries of amounts received by him, the amount of his payment of taxes to the state and county treasurers, respectively, giving the date of each payment, so that it can be seen by reference to the cash book whether the payment made to the state and county treasurers embrace all that he has collected, less his commissions. The cash book shall at all times be subject to the inspection of any state or county officer or agent, or any citizen of the state. Provided, however, if said taxes on land be paid not by the owner of said land but by another who is not a mere volunteer but which taxes should have been paid by such owner, or be paid by some person other than the owner which payor finds it necessary for his protection to pay such taxes, or be paid by some person other than the owner where such payor has such an interest in said land as makes it necessary for him to pay such taxes to get such outstanding claim for his protection, or be paid by some person other than the owner of said land at the request of the owner, and under such circumstances as would create a right of equitable subrogation, then and in either event the payor shall immediately notify, in writing, by registered mail with return receipt requested, any and all persons holding liens or deeds of trust, or mortgages shown by the records of deeds of trusts of the county where such land is situated of the payment of such taxes by such party other than the owner, addressed to such lienor or lienors at his or their last known post-office address. If such payor of taxes other than the owner shall fail to give such notice or notices as above provided for, then such payor shall not be entitled to subrogation or otherwise to obtain or be granted any prior equity upon the land on which taxes are so paid over such lienor or lienors.
Codes, 1942, § 9911; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-41 - Disposition of cash book

It shall be the duty of the tax collector to present the cash book, required by Section
27-41-39
to be kept by him, to the board of supervisors or county auditor when required. Upon final settlement with the auditor of public accounts, the cash book shall be produced before him, and he shall endorse on it the fact and the date of presentation, and that he has examined the entries it contains of payments made to him of state taxes, and that the entries are correct. The cash book shall remain in the office of the tax collector as a permanent record of the office, and when he goes out of office, his successor shall preserve the same.
Codes, 1942, § 9912; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-43 - Disposition of book of duplicate receipts

The book of duplicate receipts for taxes provided for, whether filled or not, shall, at the time of making final report to the board of supervisors and county auditor each year, be delivered by the tax collector to the clerk of the chancery court, and be received, receipted for, and carefully preserved.
Codes, 1942, § 9913; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-45 - Certification of assessment to other counties

When the collector shall not find property in his county out of which to collect the taxes due by any person, and such person shall have property, real or personal, in another county, or shall have removed to another county, the collector shall certify the assessment to the collector of the county in which such person shall have property or to which he shall have removed; and such collector shall collect the taxes, with five per centum (5%) thereon, as in other cases, and pay the same, less the five per centum (5%), over to the collector from whom he received the assessment. If such assessment shall not be received in time to sell on the regular sale date, the collector may sell at any other convenient time, on giving the notice required in other cases.
Codes, 1942, § 9914; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-47 - Authority for collection of taxes in certain cases by sale of debts

If the taxes assessed shall not be paid when due, and sufficient real and personal estate cannot be found on which to levy the same, the collector shall ascertain who are indebted to the person liable for the taxes, and shall make a list thereof, and advertise the indebtedness for sale at the courthouse door, giving five days' notice in the manner prescribed for the sale of personal property distrained. He shall sell the indebtedness, of whatever kind, or so much as may be necessary to pay the taxes and costs, to the highest bidder, for cash, and make to the purchaser an assignment thereof. It shall be sufficient to describe the same, in general terms, as the indebtedness of the debtor to the party assessed for taxes, stating as near the amount as can be. Such sale and assignment shall vest the indebtedness in the purchaser, who shall be entitled to sue for and collect the same. If sufficient indebtedness cannot be found in his county to make the whole tax, the collector shall certify the whole or balance, as the case may be, to the collector of any other county where indebtedness may exist; and the collector receiving the certificate shall advertise and sell such indebtedness, and collect the taxes, with five percentum thereon, and pay over the tax, to the collector from whom the assessment was received. After the indebtedness shall have been advertised, it shall not be lawful for the owner thereof to sell, assign, collect, or compromise the same without paying the taxes. The tax collector may levy on the shares or interest of the delinquent taxpayer in any corporation, company, or partnership, and dispose of the same as if levied on under execution.
Codes, 1942, § 9915; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-49 - Collection by sale; notice to debtor

It shall be the duty of the collector to give notice, in writing, to the debtor of such taxpayer, which notice shall bind the debt in his hands and to the delinquent taxpayer, if he be a resident of the county, five (5) days before sale. If the delinquent taxpayer be not a resident of the county, and the collector know his address, the notice shall be sent to him by mail immediately on advertising the indebtedness for sale.
Codes, 1942, § 9916; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-51 - Collection by sale; debts due taxpayer from state, county, city, town, village, or board

The indebtedness of the state or any county, city, town, village, or board to any delinquent taxpayer shall be subject to sale as provided in Sections
27-41-47
and
27-41-49
. Notice in such case shall be given to the person whose duty it is to issue warrants for payment of the indebtedness, and the sale shall entitle the purchaser to receive payment of the indebtedness.
Codes, 1942, § 9917; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-53 - Collection by sale; redemption

The owner of the debts or property sold under Sections
27-41-47
,
27-41-49
and
27-41-51
shall have six (6) months from the day of sale in which to redeem his property, by complying with the conditions prescribed for the redemption of land sold for taxes; and the assignment of the debt or conveyance of the property by the collector shall be dealt with as provided for the conveyance of lands sold for taxes. The time for redemption shall not prevent the purchaser from exercising the rights of an owner, except the right to compromise or sell; but, in case of redemption, he shall be responsible for the real value of what he may have realized from the debt or property.
Codes, 1942, § 9918; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-55 - Sales of land for taxes; advertisement

Except as otherwise provided in Sections
27-41-2
and
27-41-59(2)
, after the fifth day of August in each year hereafter, the tax collector shall advertise all lands in his county on which all the taxes due and in arrears have not been paid, as provided by law, as well as all land which is liable to sale for the other taxes which have matured, as required by law, for sale at the door of the courthouse of his county or any place within the courthouse that the tax collector deems suitable to hold such sale. The place or method of the sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. If the sale is to be conducted online pursuant to Section
27-41-59(2)
, the advertisement shall contain instructions on how to bid, including, but not limited to, the times during which online bids may be made at the online sale. The advertisement shall be inserted for two (2) weeks in some newspaper published in the county, if there be one, but in counties having two (2) court districts the lands shall be advertised and sold in the district in which the lands are situated and put up at the courthouse door thereof, or as provided for in Section
27-41-59
for tax sales conducted online, and shall contain a list of the lands to be sold in alphabetical order by owner or in numerical order as they are contained in the assessment roll, in substance as follows:
Name of Owner
Division of Section
Section
Township
Range
State Tax
County Tax
Total Tax
or by such other description as it may be assessed. Land in cities and towns shall be described in the advertisement as it is described on the assessment roll. Errors in alphabetical or numerical order in the published or posted list of lands to be sold shall not invalidate any sale made pursuant to the notice.
In addition to the foregoing provisions, and at the option of the tax collector, advertisement for the sale of county lands may be made after the fifteenth day of February in each year with the sale of the lands to be held on the first Monday of April in each year, and all of the provisions which relate to the tax sale held in August of each year shall apply thereto.
Codes, 1942, § 9921; Laws, 1934, ch. 188; Laws, 1938, ch. 323; Laws, 1940, ch. 308; Laws, 1981, ch. 315, § 1; Laws, 1985, ch. 425, § 4; Laws, 1990, ch. 337, § 1; Laws, 1993, ch. 540, § 6, eff. 10/1/1993.
Amended by Laws, 2016, ch. 316, SB 2240, 2, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-57 - Sales of land for taxes; advertisement if no newspaper in county

If there be no newspaper in the county, or if there be none the proprietor of which will undertake and make the publication for the compensation allowed by law, the tax collector shall post such advertisement and a list of said lands at some public place in each supervisor's district for said time, in addition to the list posted at the courthouse. If there be no newspaper published in the judicial district of the county where the land is located, or there be none the proprietor of which will undertake and make publication for the compensation allowed by law, advertisement may be made in some newspaper published in the county and having a circulation in said judicial district, in addition to the posting required.
Codes, 1942, § 9922; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-61 - Sales of land for taxes; sale of city or town lots

Land in cities, towns, or villages shall be sold by lots or other subdivisions or descriptions by which it is assessed; and it shall not be necessary to offer less than a lot, but it shall not be an objection that less than a lot was sold if it bring enough to pay the taxes for which it is sold.
Codes, 1942, § 9924; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-63 - Sales of land for taxes; penalty for sale of land after taxes received

If a tax collector sells any land after he shall have received the taxes due thereon, he shall refund to the purchaser the money paid and such sale shall be void.
Codes, 1942, § 9925; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 10, eff. 3/27/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-65 - Sales of land for taxes; sale of land not sold at regular time

If from any cause a sale of any land for taxes which is liable to such sale shall not be made at the time appointed by law for such sale, it may be sold thereafter, in the same or a subsequent year, at any time designated therefor by order of the board of supervisors. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes.
Codes, 1942, § 9926; Laws, 1934, ch. 188; Laws, 1936, ch. 150.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-67 - Sales of land for taxes; sale of land not sold at regular time; supplementary method

If from inadvertence or oversight a sale of any land for taxes which is liable to such sale shall not be made at the regular time appointed by law for such sale, it may be sold thereafter at any time designated therefor by an order of the board of supervisors, which order need not describe the land to be sold nor give the names of the owners of the land to be sold. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. This section shall not be construed as giving the tax collector any discretion to postpone the sale of lands from the time appointed by law for such sales.
Codes, 1880, § 558; 1892, § 3850; 1906, § 4367; Hemingway's 1917, § 7006; 1930, § 3252; 1942, § 9928; Laws, 1902, ch. 67 (4); Laws, 1934, ch. 195.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-69 - Sales of land for taxes; postponement of sales because of emergency

In case of grave public emergency, to be determined by the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, the Commissioner of Revenue, may postpone in any county the date fixed by law for the sale of lands for delinquent taxes. In the event any such sale is postponed, the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, shall designate a date for such sale. Notice of a sale shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law, and lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. The Commissioner of Revenue of the Department of Revenue shall provide notice to the clerk of the board of supervisors of the postponement of any sale for taxes in such county and the clerk of the board of supervisors shall enter such notice on the minutes of the board, but the failure of the Commissioner of Revenue to so notify the clerk of the board of supervisors to so record the same shall not invalidate any sale made hereunder.
Codes, 1942, § 9929; Laws, 1934, ch. 195; Laws, 2009, ch. 492, § 82, eff. 7/1/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-71 - Sales of land for taxes; suits for prior sales

No civil suit or action shall hereafter be brought by or on behalf of the state or any of its districts, municipalities or political subdivisions on account of the failure, prior to the passage of this chapter, of any tax collector, whether county, district, municipal or levee district, to have held any tax sale of lands for delinquent taxes on the date fixed therefor by law.
Codes, 1942, § 9930; Laws, 1934, ch. 195.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-73 - Sales of land for taxes; failure of purchaser to pay bid

If the purchaser of land at tax sale shall not immediately pay the amount of his bid, the collector shall offer the land again; and if some person will not then bid the amount of taxes and costs, it shall be struck off to the state, as in other cases; but the first purchaser shall be liable for the amount of his bid, to be collected by suit by tax collector in the name of the state. On the same being collected, the tax collector shall notify the chancery clerk of the county, and the clerk shall strike the said lands from the records of land sold to the state, and shall enter said land on the list of lands sold to individuals to be subsequently dealt with as other lands sold to individuals.
Codes, 1942, § 9932; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-75 - Sales of land for taxes; receipt to purchaser

The tax collector shall, upon payment of the purchase price, deliver to the purchaser of lands sold for taxes a receipt showing the amount paid, a description of the land sold, the amount of taxes due thereon, and the date of the sale; and such receipt signed by the tax collector shall be evidence of the purchase of said land by said purchaser. The state auditor shall prescribe the form to be used for said receipt.
Codes, 1942, § 9933; Laws, 1934, ch. 188.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-77 - Sales of land for taxes; disposition of excess in amount bid

If any land be sold for more than the amount of taxes due and all costs, the tax collector shall report the amount of excess to the chancery clerk, and on his receipt warrant therefor, shall pay the same into the county treasury. The board of supervisors is directed to transfer all such funds so received to the general funds of the county. If the land be redeemed, or the title of the purchaser be defeated or set aside in any way or for any reason, such excess shall be retained by the county. If only a part of the land be redeemed, the excess shall be apportioned ratably to the amount of taxes due at the time of the sale on the respective parts. The owner of the land may demand of the tax collector a memorandum or receipt showing the amount of excess if any, and, upon the expiration of the period of redemption, without the property being redeemed, such excess shall, upon the request of the owner, be paid to said owner. If the owner of the property does not request payment of the excess within two (2) years from the expiration of the period of redemption, the excess shall be retained by the county. Whenever any person shall present a claim against the excess fund, within the time period provided, certified to by the chancery clerk, the board of supervisors shall order a warrant to issue therefor on the general county fund.
Codes, 1942, § 9934; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 11, eff. 3/27/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-79 - Sales of land for taxes; certified lists of lands sold

The tax collector shall on or before the second Monday of May and on or before the second Monday of October of each year, transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the date of sale, the amount of taxes for which sale was made, and each item of cost incident thereto, and where sold to individuals, the name of the purchaser, such sale to be separately recorded by the clerk in a book kept by him for that purpose. Except as otherwise provided in Section
27-41-49
, all such lists shall vest in the state or in the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession for the period of and subject to the right of redemption; but a failure to transmit or record a list or a defective list shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his official bond for the actual damage sustained. The lists hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record. The lists of lands hereinabove referred to shall be filed by the tax collector in May for sales made in April and in October for sales made in September, respectively.
Codes, 1942, § 9935; Laws, 1934, ch. 188; Laws, 1968, ch. 361, § 43; Laws, 2011, ch. 429, § 2, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-81 - Sales of land for taxes; certified lists of lands sold

The tax collector shall on or before the first Monday of June transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the day of the sale, the amount of taxes for which the sale was made and each item of cost incidental thereto, and, where sold to individuals, the name of the purchaser, to be separately recorded by the clerk in books kept by him for that purpose. Except as otherwise provided in Section
27-41-59
, the lists shall vest in the state or the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession and subject to the right of redemption; but a failure to transmit or record a list, or a defective list, shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his bond for the actual damages sustained.
The list hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record.
Codes, Hutchinson's 1848, ch. 8, art. 17 (26); 1857, ch. 3, art. 36; 1871, § 1698; 1880, § 523; 1892, §§ 3815, 3818; 1906, §§ 2933, 4333; Hemingway's 1917, §§ 5268, 6967; 1930, § 3256; 1942, § 9936; Laws, 1912, ch. 230; Laws, 1922, ch. 241; Laws, 1934, ch. 200; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307; Laws, 1968, ch. 361, § 44 eff. 1/1/1972; Laws, 2011, ch. 429, § 3, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-83 - Liability and actions for trespass or waste on lands forfeited to state

The owner of lands sold or struck off to this state as provided in Section
27-41-81
shall not have the right to cut merchantable timber, cordwood or brush from any such land until such land be redeemed from the tax sale and title again be perfected in the individual owner thereof, and such former owner of said property during the period of redemption shall not have the right to prospect for or to extract and/or attempt to extract from any such lands so forfeited to the state for nonpayment of taxes any minerals, stone or gravel that may be found on or under said land, and provided further that the former owner of any land so forfeited to the state for nonpayment of taxes shall commit no waste on the lands or premises so forfeited to the state during the period of redemption.
If the former owner or any other person in violation of the provisions of this section cuts, fells, removes or otherwise injures any tree on property forfeited to the state for taxes either during the period of redemption or after the title matures in the state, or extracts, or attempts to extract, minerals therefrom including rock, stone and gravel, commits or permits to be committed waste or any other trespass on such land, such person shall be liable for a penalty in the sum of Five Dollars ($5.00) per acre for each acre upon which any trespass or violation of this section is committed, and, in addition to said penalty, such person shall be liable for actual damages for the property taken or injured. All such penalties and damages may be recovered in one and the same action and suits to recover the same shall be instituted and prosecuted in the name of the state by the attorney general and any penalties and damages recovered in such actions shall be apportioned fifty percent (50%) to the state and fifty percent (50%) to the county in which the land lies. Provided that during the period of redemption the owner may cut and use wood from contiguous woodlands for fuel, fences and like farm purposes, but not for sale.
Any person violating any of the provisions of this section shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than Ten Dollars ($10.00) nor more than Fifty Dollars ($50.00), in the discretion of the court, and upon the second offense, may be sentenced to serve not more than sixty (60) days in the county jail, in the discretion of the trial court.
Codes, Hutchinson's 1848, ch. 8, art. 17 (26); 1857, ch. 3, art. 36; 1871, § 1698; 1880, § 523; 1892, §§ 3815, 3818; 1906, §§ 2933, 4333; Hemingway's 1917, §§ 5268, 6967; 1930, § 3256; 1942, § 9936; Laws, 1912, ch. 230; Laws, 1922, ch. 241; Laws, 1934, ch. 200; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307; Laws, 1968, ch. 361, § 44, eff. 1/1/1972.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-85 - Liability and actions for trespass or waste on lands forfeited to state; special counsel

The attorney general, by and with the consent of the Governor, may employ special counsel to assist him in the investigation and prosecution of such claims or demands and suits under Section
27-41-83
; and he may contract to pay such attorneys so employed such reasonable compensation as may be agreed upon, not to exceed twenty percent (20%) of the amount recovered and collected.
Codes, 1942, § 9938; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-87 - Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries

The board of supervisors of any county affected is hereby authorized to pay such reasonable expenses, except attorneys' fees, as may be incurred in obtaining information deemed necessary to maintain an action under Section
27-41-83
.
In any case where funds are received by the Attorney General in consequence of any action or demand under Section
27-41-83
, involving lands in more than one county, and where the court in which said suit was filed does not allot the funds between said counties, or where said counties cannot agree among themselves as to the proper distribution of such funds, then the Attorney General may apply to the chancery court in the county where the land or some part thereof is located in vacation or in term time for an allotment and distribution of the funds between the counties. It shall be the duty of the Attorney General in such case to notify the interested counties that he has filed such application, and he shall notify them when and where said application will be heard. The judgment of the chancellor in such matters will be final, and the Attorney General shall distribute said funds in accordance with the chancellor's order, and a copy of said order shall be filed with the chancery clerk in each of the interested counties. The counties shall have the right to agree among themselves as to the proper distribution of any such fund; and where such agreement is had, it shall be entered on the minutes of the board of supervisors in each county, and the Attorney General shall then distribute the funds in accordance therewith. However, it shall be the duty of the court hereafter, in which suit is filed or tried, to make proper distribution of such funds between said counties.
Codes, 1942, § 9939; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307; Laws, 1938, ch. 290.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › GENERAL PROVISIONS (§§ 27-41-1 — 27-41-89) › Section 27-41-89 - Sections 27-41-81 through 27-41-87 as cumulative

Sections
27-41-81
through
27-41-87
are to be construed to be cumulative and in addition to other remedies given the state for the protection of lands forfeited to the state for taxes.
Codes, 1942, § 9940; Laws, 1934, ch. 200; Laws, 1935, Ex. ch. 39; Laws, 1936, ch. 307.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › AD VALOREM TAXES UPON PERSONAL PROPERTY (§§ 27-41-101 — 27-41-109) › Section 27-41-103 - Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally; employment of certain off-duty deputy sheriffs to seize and sell personal property

The tax collector may issue a warrant under his official seal directed to the sheriff of any county of the state 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 ad valorem tax on personal property as set forth in the warrant, and the cost of executing the warrant. Any such property sold shall be sold by sheriff's bill of sale.
As an alternative to the sheriff seizing and selling the personal property of the person, the tax collector or a deputy tax collector may employ an off-duty deputy sheriff, certified by the Board on Law Enforcement Officer Standards and Training, to exercise the same authority as the sheriff under Sections
27-41-101
through
27-41-109
and Sections
13-3-161
through
13-3-173
with regard to personal property, if (a) the sheriff of the county has agreed in writing that the tax collector may employ such deputy, and (b) the board of supervisors has approved the agreement between the tax collector and the sheriff.
Laws, 1995, ch. 435, § 2; Laws, 1999, ch. 556, § 34; Laws, 2011, ch. 418, § 1, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › AD VALOREM TAXES UPON PERSONAL PROPERTY (§§ 27-41-101 — 27-41-109) › Section 27-41-105 - Collection of taxes on personal property; issuance of jeopardy warrant to sheriff or off-duty deputy sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant

If the tax collector has cause to believe and believes that the collection of ad valorem taxes on personal property due by any taxpayer will be jeopardized by delay, he may immediately file with the circuit clerk a notice of tax lien for ad valorem taxes on personal property and issue a jeopardy warrant under official seal directed to the sheriff or off-duty deputy sheriff employed by the county tax collector of any county of this state.
The circuit clerk shall proceed as provided in Section
27-41-101
upon receiving a copy of the notice of tax lien from the tax collector. Any tax determined to be due under a jeopardy assessment shall be a debt due to the county, and, when thus 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 sheriff, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section
27-41-107
.
Laws, 1995, ch. 435, § 3; Laws, 2011, ch. 418, § 2, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › AD VALOREM TAXES UPON PERSONAL PROPERTY (§§ 27-41-101 — 27-41-109) › Section 27-41-107 - Collection of taxes on personal property; execution of warrant by sheriff or off-duty deputy sheriff; compensation of sheriff and off-duty deputy sheriff; manner of disposition of property

The sheriff or off-duty deputy sheriff employed by the county tax collector, 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 tax collector, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days.
The sheriff shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Section
25-7-19
, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). The off-duty deputy sheriff employed by the county tax collector shall be compensated in the manner agreed to by the county tax collector when the officer was hired.
Real property shall be disposed of according to Section
13-3-163
, Mississippi Code of 1972, and personal property shall be disposed of according to Section
13-3-165
, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section
13-3-167
, Mississippi Code of 1972.
Laws, 1995, ch. 435, § 4; Laws, 2011, ch. 418, § 3, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 41 - AD VALOREM TAXES-COLLECTION (§§ 27-41-1 — 27-41-109) › AD VALOREM TAXES UPON PERSONAL PROPERTY (§§ 27-41-101 — 27-41-109) › Section 27-41-109 - Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes

Whenever any property, personal or real, which is seized and sold by virtue of Sections
27-41-101
through 27-41-109, is not sufficient to satisfy the claim of the county for which distraint or seizure is made, the tax collector may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or an off-duty deputy sheriff employed by the county tax collector 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.
Laws, 1995, ch. 435, § 5; Laws, 2011, ch. 418, § 4, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 43 - AD VALOREM TAXES-NOTICE OF TAX SALE TO OWNERS AND LIENORS (§§ 27-43-1 — 27-43-11) › Section 27-43-1 - Notice to owners

The clerk of the chancery court shall, within one hundred eighty (180) days and not less than sixty (60) days prior to the expiration of the time of redemption with respect to land sold, either to individuals or to the state, be required to issue notice to the record owner of the land sold as of one hundred eighty (180) days prior to the expiration of the time of redemption, in effect following, to wit:
"State of Mississippi, To ____________________,
County of ____________________
You will take notice that ____________________ (here describe lands) ____________________ lands assessed to you or supposed to be owned by you, was, on the ____________________ day of ____________________ sold to ____________________ for the taxes of ____________________ year ____________________, and that the title to said land will become absolute in ____________________ unless redemption from said tax sale be made on or before ____________________ day of ____________________.
This ____________________ day of ____________________ 2____________________
____________________ Clerk."
Codes, 1892, § 3818; 1906, § 4333; Hemingway's 1917, § 6967; 1930, § 3257; 1942, § 9941; Laws, 1922, ch. 241; Laws, 1975, ch. 517, § 1, eff. 10/1/1975.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 43 - AD VALOREM TAXES-NOTICE OF TAX SALE TO OWNERS AND LIENORS (§§ 27-43-1 — 27-43-11) › Section 27-43-4 - Notice, affidavits or certificates, and fees where lands sold for nonpayment of municipal taxes

With respect to lands sold for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other requirements as set forth in Sections
27-43-1
through
27-43-11
, inclusive, and for so doing, the municipality shall be allowed the same fees as set forth in said sections. However, all certificates or affidavits of the municipal clerk shall be filed with the chancery clerk of the county in which the municipality is located for which the chancery clerk shall be allowed a filing fee of One Dollar ($1.00) per affidavit or certificate.
Laws, 1975, ch. 517, § 3; Laws, 1978, ch. 419, § 1, eff. 7/1/1978.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 43 - AD VALOREM TAXES-NOTICE OF TAX SALE TO OWNERS AND LIENORS (§§ 27-43-1 — 27-43-11) › Section 27-43-5 - Notice to lienors

It shall be the duty of the clerk of the chancery court to examine the record of deeds, mortgages and deeds of trust in his office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes; and he shall, within the time fixed by law for notifying owners, send by certified mail with return receipt requested to all such lienors so shown of record the following notice, to-wit:
"State of Mississippi, To ____________________,
County of ____________________
"You will take notice that ____________________ (here describe lands) assessed to, or supposed to be owned by ____________________ was on the ____________________ day of ____________________, 2 ____________________, sold to ____________________ for the taxes of ____________________ (giving year) upon which you have a lien by virtue of the instrument recorded in this office in ____________________ Book ____________________, page ____________________, dated ____________________, and that the title to said land will become absolute in said purchaser unless redemption from said sale be made on or before the ____________________ day of May of 2 ____________________.
"This ____________________ day of ____________________, 2 ____________________.
"____________________
"Chancery Clerk of ____________________ County, Miss."
Codes, 1930, § 3259; 1942, § 9943; Laws, 1922, ch. 241; Laws, 1988, ch. 478; Laws, 1995, ch. 468, § 13; Laws, 1995, ch. 381, § 1, eff. 7/1/1995.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 43 - AD VALOREM TAXES-NOTICE OF TAX SALE TO OWNERS AND LIENORS (§§ 27-43-1 — 27-43-11) › Section 27-43-7 - Notice to lienors; service

The notice shall be mailed to said lienors, if any, to the post-office address of the lienors, if such address is set forth in the instrument creating the lien, otherwise to the post-office address of said lienors, if actually known to the clerk, and if unknown to the clerk then addressed to the county site of the said county.
Codes, 1930, § 3260; 1942, § 9944; Laws, 1922, ch. 241.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 43 - AD VALOREM TAXES-NOTICE OF TAX SALE TO OWNERS AND LIENORS (§§ 27-43-1 — 27-43-11) › Section 27-43-9 - Liens; entry and certification

Upon completing the examination for said liens, the clerk shall enter upon the tax sale book upon the page showing the sale a notation to the effect that such examination had been made, giving the names and addresses, if known, of said lienors, the book and page where the liens are created, and the date of mailing by registered mail the notice to the lienors. If the clerk finds no liens of record, he shall so certify on said tax sale book. In each instance the clerk shall date the certificate and sign his name thereto.
Codes, 1930, § 3261; 1942, § 9945; Laws, 1922, ch. 241.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 43 - AD VALOREM TAXES-NOTICE OF TAX SALE TO OWNERS AND LIENORS (§§ 27-43-1 — 27-43-11) › Section 27-43-11 - Liens; fees of clerk; failure to give notice

For examining the records to ascertain the names and addresses of lienors, the chancery clerk shall be allowed a fee of Seven Dollars ($7.00) in each instance for each lien where a lien is found of record, and said fees shall be taxed against the owner of said land, if same is redeemed, and if not redeemed, then said fees are to be taxed as part of the cost against the purchaser. A failure to give the required notice to such lienors shall render the tax title void as to such lienors, and as to them only, and such purchaser shall be entitled to a refund of all such taxes paid the state, county or other taxing district after filing his claim therefor as provided by law.
Codes, 1930, § 3262; 1942, § 9946; Laws, 1922, ch. 241; Laws, 1946, ch. 244, § 1; Laws, 1995, ch. 468, § 14, eff. 3/27/1995.