[map] Mississippi

Mississippi

Statute Summary: Except as otherwise provided in Sec. 27-41-2, 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, provided that the place of such sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. (Sec. 27-41-55). The sale of real estate for ad valorem taxes and special improvement assessments and sale of personal property shall be made upon the same notice, at the same time, and in the same manner as provided by law for sales of like property for unpaid state and county taxes. (Sec. 21-33-63).

Upon the written request of any taxpayer owing taxes on any property to any fund whatsoever, collection whereof is to be made by such tax collector, to assign in writing to any assignee named by such taxpayer, all lien or liens for taxes thus to be collected, in favor of the state, county or municipality, improvement or school or levee district, or other taxing district, upon the payment to such tax collector of such taxes then owing, due and unpaid, together with all costs or damages that may have been incurred thereon, and to attach the official receipt to such assignments. (Sec. 27-47-1). It shall be lawful for any person paying the taxes for another, at his request, and procuring an assignment of such lien as herein provided, to make an interest charge of not more than ten per cent per annum upon the amount of taxes, costs and damages which have accrued against the property or person causing the assignment to be made, and the assignee shall have for said charge the same lien as the lien for taxes. (Sec. 27-47-7) At any time after the expiration of six months from the date of such assignment, the assignee of said lien may in writing direct the tax collector who made the assignment or his successor in office, to enforce the said lien. (Sec. 27-47-13) In addition to the remedies hereinbefore provided, the owner of said certificate of assignment shall have the right to enforce such collection of same in any court of competent jurisdiction by instituting action to enforce the lien on the property against which said taxes have been assessed, and by personal judgment against the person who requested payment of said taxes. (Sec. 27-47-21).

Law: Mississippi Code, Title 21, Chapter 33, Article 1, “Taxation” (municipal) and Title 27, Chapter 41, “Ad Valorem Taxes -- Collection”, Chapter 45, “Ad Valorem Taxes -- Redemption of Land Sold for Taxes,” and Chapter 47, “Ad Valorem Taxes -- Assignment of Tax Liens.”
Contact: Local Tax Collectors (Sec. 27-41-47).

Interest Rate: 18% per annum and 5% penalty (Sec. 27-45-3). The specific interest return varies upon when it is actually redeemed. The cost to redeem property includes 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; (Sec. 27-45-3).
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 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 (Sec. 27-41-77).

Auction Type: Tax Lien Certificate (Sec. 27-41-55). When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales. (Sec. 27-45-23).

Bidding Procedure: Premium bid / highest bid. (Sec. 27-41-59). The tax collector shall proceed to sell, for the payment of taxes then remaining due and unpaid, together with all fees, penalties and damages provided by law, the land or so much and such parts of the land of each delinquent taxpayer to the highest and best bidder for cash as will pay the amount of taxes due by him and all costs and charges. (Sec. 27-41-59). Understand that this is a Tax Lien Certificate sale with right to redeem.

Costs: Costs and fees are not specified by the state statutes.
Redemption Period: Two (2) years. (Sec. 27-45-3 ). 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 (Sec. 27-45-3).

Deed Assigned at Foreclosure to: Tax lien certificate holder (Sec. 27-45-23). When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales (Sec. 27-45-23).

Note: According to (Sec. 27-41-77) the overbid does not draw interest. Furthermore, the overbid will not be returned upon redemption and “shall be credited to the county general fund”.

Mississippi Contacts
Number of Counties: 82
Desoto County
2535 Highway 51 S.
Delinquent Property Tax Division
Hernando, MS 38632-2132
Phone: (662) 429-1460
www.desotoms.com

Forrest County
P.O. Box 1310
Delinquent Property Tax Division
Hattiesburg, MS 39403-1310
Phone: (601) 545-6000
www.co.forrest.ms.us

Harrison County
P.O. Box CC
Delinquent Property Tax Division
Gulfport, MS 39502-0860
Phone: (228) 865-4001
http://co.harrison.ms.us

Hinds County
P.O. Box 686
Delinquent Property Tax Division
Jackson, MS 39205-0686
Phone: (601) 968-6501
www.co.hinds.ms.us

Jackson County
P.O. Box 998
Delinquent Property Tax Division
Pascagoula, MS 39568-0998
Phone: (228) 769-3200
www.co.jackson.ms.us

Jones County
P.O. Box 1468
Delinquent Property Tax Division
Laurel, MS 39441-1468
Phone: (601) 428-3139
www.edajones.com

Lauderdale County
P.O. Box 1587
Delinquent Property Tax Division
Meridian, MS 39302-1587
Phone: (601) 482-9746
www.lauderdalecounty.org

Pike County
218 East Bay Street, PO Box 431
Delinquent Property Tax Division
Magnolia, MS 39652-2814
Phone: (601) 783-5289
www.pikeinfo.com

Rankin County
305 Government Street
Delinquent Property Tax Division
Brandon, MS 39042
Phone: (601) 825-1475
http://rankincounty.org

Stone County
P.O. Drawer 7
Delinquent Property Tax Division
Wiggins, MS 39577-0007
Phone: (601) 928-5266
www.stonecounty.com