Opinion ID: 1951455
Heading Depth: 2
Heading Rank: 1

Heading: whether the chancellor erred in setting aside the tax sale insofar as it pertained to the lienholders' interests.

Text: ¶ 4. Section 27-43-5 of the Mississippi Code Annotated (Rev.2002) requires that a chancery clerk examine all deeds, mortgages and deeds of trust pertaining to the subject property and then send notice of the impending sale via certified mail, return receipt requested, to all lienholders. For purposes of the sale of land for non-payment of municipal taxes, a municipal clerk must issue the same notices and perform the same duties set forth in Miss.Code Ann. §§ 27-43-1 through -11. Miss.Code Ann. § 27-43-4 (Rev.2002). It is undisputed that Carter received a notice but that it was not sent by certified mail. Therefore, the chancellor was correct in setting aside the tax sale insofar as it pertained to Carter's interests therein. ¶ 5. It is further undisputed that no notice was sent to the Hases. [1] Therefore, the chancellor was correct in setting aside the tax sale insofar as it pertained to the Hases' interests therein.