Opinion ID: 1697401
Heading Depth: 1
Heading Rank: 3

Heading: Ad Valorem Tax Sale in 2000

Text: ¶ 9. No one disputes that, prior to August 28, 2000, the Estate owned the fee to the Property. Because the Estate failed to pay the 1999 taxes due on the Property, it was sold for the delinquent taxes and struck off to the State of Mississippi. Thus, on August 28, 2000, the fee to the Property passed to the State of Mississippi, subject to the delinquent taxpayer's right of redemption as provided in Section 27-45-3 of the Mississippi Code, which states, in part: All such lists [of lands struck off by the tax collector to the state] shall vest in the state ... 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 ... 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. Miss.Code Ann. § 27-45-3 (Rev.2006) ¶ 10. This statutory language clearly provides thateven though the Estate retained a right of possession and redemption the fee passed to the State of Mississippi on August 28, 2000, and the State became the owner of the land. State v. Rogers, 206 Miss. 643, 654, 39 So.2d 533, 537 (1949). ¶ 11. After the sale and during the time allowed for redemption (in this case, August 28, 2002), the State possesses an inchoate title to the land which may or may not ripen into a perfect title. Id. After the redemption period is overassuming the property is not redeemedthe Secretary of State shall have charge ... of the lands forfeited to the state for nonpayment of taxes. Miss.Code Ann. § 7-11-11 (Rev.2002).