Ad valorem taxes; revise provisions regarding certain notice required after tax sale.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Yancey

HOUSE BILL NO. 1140

AN ACT TO PROVIDE AN ALTERNATIVE FORM OF NOTICE THAT MAY BE 1
USED BY PERSONS THAT HAVE PURCHASED LAND AT A TAX SALE AND HOLD A 2
TAX LIEN CERTIFICATE FOR THE SALE TO SERVE NOTICE UPON THE 3
PROPERTY OWNER AND ALL INTERESTED PARTIES OF PUBLIC RECORD; TO 4
PROVIDE CRITERIA FOR THE FORM OF NOTICE AUTHORIZED BY THIS ACT; TO 5
BRING FORWARD SECTIONS 27-43-1, 27-43-3, 27-43-5, 27-43-7, 27-43-9 6
AND 27-43-11, MISSISSIPPI CODE OF 1972, WHICH ARE SECTIONS OF LAW 7
THAT RELATE NOTICE OF SALE FOR LAND SOLD FOR NONPAYMENT OF AD 8
VALOREM TAXES, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO BRING 9
FORWARD SECTIONS 27-45-23 AND 27-45-27, WHICH RELATE TO REDEMPTION 10
OF LAND SOLD FOR NONPAYMENT OF AD VALOREM TAXES, FOR THE PURPOSES 11
OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES. 12
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 13
SECTION 1. (1) In addition to the notice requirements of 14
Section 27-43-1 et seq., Mississippi Code of 1972, any person or 15
entity that has purchased land at a tax sale and holds a tax lien 16
certificate for the sale may, at option of the holder of the 17
certificate, serve notice upon the property owner and all 18
interested parties of public record as provided in this section. 19
(2) (a) The tax lien certificate holder shall deliver a 20
notice to the property owner utilizing a proof of delivery method, 21
or its equivalent, via either the United States Postal Service, 22
United Parcel Service, or FedEx to: (i) the property owner of 23
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record according to the tax assessment rolls, at the owner's 24
address shown in such records and at the physical address of the 25
property if different; and (ii) all interested parties and holders 26
of mortgages, judgment liens, or other liens on the property as 27
shown in the land records of the county. 28
(b) If the property owner's address of record is a post 29
office box, the delivery shall be via certified mail using the 30
United States Postal Service. 31
(c) The tax lien certificate holder shall provide 32
personal notice to the property owner by utilizing a private 33
process server. 34
(d) All private methods of serving notice shall follow 35
the procedures specified in Section 27-43-1 et seq., Mississippi 36
Code of 1972. The personnel utilized in serving notice shall be 37
individuals of sound mind who are competent to fulfill the 38
obligations heretofore provided by the sheriff and chancery clerk. 39
(3) Notice under this section must be sent no earlier than 40
one hundred twenty (120) days and no later than thirty (30) days 41
prior to the expiration of the time of redemption with respect to 42
the land sold. 43
(4) All notices served to the property owner shall follow 44
that described in Section 27-43-1 et seq., Mississippi Code of 45
1972. However, the provisions of subsection (2) of this section 46
shall supersede and prevail with any conflict existing in Section 47
27-43-1 et seq., Mississippi Code of 1972. 48
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(5) A tax lien certificate holder may elect to receive a tax 49
deed either by the provisions specified by Section 27-45-23, 50
Mississippi Code of 1972, or as provided in this section. If the 51
tax lien certificate holder elects to proceed under this section, 52
the tax lien certificate holder must file with the chancery clerk 53
a detailed affidavit of service that includes: (a) the affiant's 54
name who personally served notice; (b) a statement that the 55
affiant is over eighteen (18) years of age and is competent to 56
provide delivery of notice; (c) the date each notice was mailed; 57
(d) the addresses to which notices were sent; (e) copies of all 58
certified mail receipts attached as exhibits; (f) any certified 59
mail that was refused, unclaimed, or returned undeliverable: (g) 60
a copy of any returned envelope with postal markings; (h) a 61
description of efforts made to locate the property owner; (i) a 62
statement of the results of those efforts; (j) a description of 63
the title search or public records search conducted to identify 64
all parties entitled to notice; (k) copies of the notices sent, 65
attached as exhibits; and (l) a verification that all statements 66
in the affidavit are true and correct to best of the affiant's 67
knowledge. 68
(6) (a) After the period of redemption has expired, upon 69
receipt of this proof of service as specified in subsection (5) of 70
this section, the chancery clerk shall issue a tax deed to the tax 71
lien certificate holder. 72
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(b) The chancery clerk shall be allowed a fee of fifty 73
dollars ($50.00) for the proof of service. This fee shall be in 74
addition to any cost or fee associated with the issuance of the 75
tax deed. 76
(7) Notice provided under this section shall be in addition 77
to, not in lieu of, notice required under Section 27-43-1 et seq., 78
Mississippi Code of 1972. The chancery clerk and sheriff shall 79
fulfill their obligations as mandated by Section 27-43-1 et seq., 80
Mississippi Code of 1972. The tax lien certificate holder may, 81
and the chancery clerk and sheriff shall, provide notice, thereby 82
creating dual pathways to maximize the probability property owners 83
receive notice. If a tax lien certificate holder elects to serve 84
notice under this section, such notice supersedes and replaces any 85
conflicting notice requirements in Section 27-43-3, Mississippi 86
Code of 1972. 87
(8) (a) Substantial compliance with the requirements of 88
this section, shall constitute sufficient notice. Such notice 89
shall satisfy all notice requirements of this chapter, and the tax 90
deed issued following such notice shall be valid and enforceable, 91
notwithstanding any failure, defect, or deficiency in notice 92
served by the chancery clerk, county sheriff, or any other 93
government official under Section 27-43-3, Mississippi Code of 94
1972, or any other provision of this chapter. The failure of 95
government officials to serve notice under Section 27-43-3, 96
Mississippi Code of 1972, shall not affect the validity of 97
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properly completed notice under this section. A tax deed issued 98
following proper notice under this section shall convey good and 99
absolute title and shall not be liable or subject to challenge 100
based on any deficiency in government notice service. 101
(9) All costs of providing notice under this section shall 102
be borne initially by the tax lien certificate holder. Upon the 103
expiration of the time of redemption with respect to the land 104
sold, the tax lien certificate holder may recover the costs he 105
expended to comply with this section by pursuing and imposing a 106
judgement lien upon the property owner, as provided by state law. 107
The costs may include any legal fees associated with filing and 108
implementing the judgement lien. The tax lien holder may garnish 109
the pay of the property owner to implement the judgement as 110
provided by state law. In the event of judicial or government 111
clerical voidance of the tax sale, it shall be the responsibility 112
of the person or entity responsible for the sale to reimburse the 113
tax lien certificate holder in entirety for his costs, including 114
any premium paid for the purchase of the tax lien, additional back 115
taxes, and cost of repairs made to the property paid by the tax 116
lien holder, along with all fees and penalties and interest 117
accrued upon his payments accorded him for the time he owned the 118
tax lien and tax deed. 119
(10) If any provision of this section or its application to 120
any person or circumstance is held invalid, the invalidity shall 121
not affect other provisions or applications of this section which 122
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can be given effect without the invalid provision or application, 123
and to this end the provisions of this section are severable. 124
SECTION 2. Section 27-43-1, Mississippi Code of 1972, is 125
brought forward as follows: 126
27-43-1. The clerk of the chancery court shall, within one 127
hundred eighty (180) days and not less than sixty (60) days prior 128
to the expiration of the time of redemption with respect to land 129
sold, either to individuals or to the state, be required to issue 130
notice to the record owner of the land sold as of one hundred 131
eighty (180) days prior to the expiration of the time of 132
redemption, in effect following, to wit: 133
"State of Mississippi, To______________, 134
County of ______________ 135
You will take notice that ________ (here describe lands) 136
________ lands assessed to you or supposed to be owned by you, 137
was, on the ________ day of ________ sold to ________ for the 138
taxes of ________ year ________, and that the title to said land 139
will become absolute in ________ unless redemption from said tax 140
sale be made on or before ________ day of ________. 141
This ________ day of ________ 2____ 142
______________ Clerk." 143
SECTION 3. Section 27-43-3, Mississippi Code of 1972, is 144
brought forward as follows: 145
27-43-3. The clerk shall issue the notice to the sheriff or 146
a constable of the county of the reputed owner's residence, with 147
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prior approval by the board of supervisors with the 148
acknowledgement that the board will cover any incurred costs of 149
any initial system updates required to facilitate this action 150
ifthe owner is a resident of the State of Mississippi, and the 151
sheriff or constable shall also be required to serve notice as 152
follows: 153
(a) Upon the reputed owner personally, if he can be 154
found in the county after diligent search and inquiry, by handing 155
him a true copy of the notice; 156
(b) If the reputed owner cannot be found in the county 157
after diligent search and inquiry, then by leaving a true copy of 158
the notice at his usual place of abode with the spouse of the 159
reputed owner or some other person who lives at his usual place of 160
abode above the age of sixteen (16) years, and willing to receive 161
the copy of the notice; or 162
(c) If the reputed owner cannot be found after diligent 163
search and inquiry, and if no person above the age of sixteen (16) 164
years who lives at his usual place of abode can be found at his 165
usual place of abode who is willing to receive the copy of the 166
notice, then by posting a true copy of the notice on a door of the 167
reputed owner's usual place of abode. 168
The sheriff or constable shall make his return to the 169
chancery clerk issuing the notice. The clerk shall also mail a 170
copy of the notice to the reputed owner at his usual street 171
address, if it can be ascertained after diligent search and 172
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inquiry, or to his post-office address if only that can be 173
ascertained, and he shall note such action on the tax sales 174
record. The clerk shall also be required to publish the name and 175
address of the reputed owner of the property and the legal 176
description of the property in a public newspaper of the county in 177
which the land is located, or if no newspaper is published as 178
such, then in a newspaper having a general circulation in the 179
county. The publication shall be made at least forty-five (45) 180
days prior to the expiration of the redemption period. 181
If the reputed owner is a nonresident of the State of 182
Mississippi, then the clerk shall mail a copy of the notice to the 183
reputed owner in the same manner as set out in this section for 184
notice to a resident of the State of Mississippi, except that 185
notice served by the sheriff or constable shall not be required. 186
Notice by mail shall be by registered or certified mail. In 187
the event the notice by mail is returned undelivered and the 188
notice as required in this section to be served by the sheriff or 189
constable is returned not found, then the clerk shall make further 190
search and inquiry to ascertain the reputed owner's street and 191
post-office address. If the reputed owner's street or post-office 192
address is ascertained after the additional search and inquiry, 193
the clerk shall again issue notice as set out in this section. If 194
notice is again issued and it is again returned not found and if 195
notice by mail is again returned undelivered, then the clerk shall 196
file an affidavit to that effect and shall specify in the 197
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affidavit the acts of search and inquiry made by him in an effort 198
to ascertain the reputed owner's street and post-office address 199
and the affidavit shall be retained as a permanent record in the 200
office of the clerk and that action shall be noted on the tax 201
sales record. If the clerk is still unable to ascertain the 202
reputed owner's street or post-office address after making search 203
and inquiry for the second time, then it shall not be necessary to 204
issue any additional notice but the clerk shall file an affidavit 205
specifying the acts of search and inquiry made by him in an effort 206
to ascertain the reputed owner's street and post-office address 207
and the affidavit shall be retained as a permanent record in the 208
office of the clerk and that action shall be noted on the tax sale 209
record. 210
For examining the records to ascertain the record owner of 211
the property, the clerk shall be allowed a fee of Fifty Dollars 212
($50.00); for issuing the notice the clerk shall be allowed a fee 213
of Two Dollars ($2.00) and, for mailing the notice and noting that 214
action on the tax sales record, a fee of One Dollar ($1.00); and 215
for serving the notice, the sheriff or constable shall be allowed 216
a fee of Forty-five Dollars ($45.00). For issuing a second 217
notice, the clerk shall be allowed a fee of Five Dollars ($5.00) 218
and, for mailing the notice and noting that action on the tax 219
sales record, a fee of Two Dollars and Fifty Cents ($2.50), and 220
for serving the second notice, the sheriff or constable shall be 221
allowed a fee of Forty-five Dollars ($45.00). The clerk shall 222
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also be allowed the actual cost of publication. The fees and cost 223
shall be taxed against the owner of the land if the land is 224
redeemed, and if not redeemed, then the fees are to be taxed as 225
part of the cost against the purchaser. The failure of the 226
landowner to actually receive the notice herein required shall not 227
render the title void, provided the clerk and sheriff or constable 228
have complied with the duties prescribed for them in this section. 229
Should the clerk inadvertently fail to send notice as 230
prescribed in this section, then the sale shall be void and the 231
clerk shall not be liable to the purchaser or owner upon refund of 232
all purchase money paid. 233
SECTION 4. Section 27-43-5, Mississippi Code of 1972, is 234
brought forward as follows: 235
27-43-5. It shall be the duty of the clerk of the chancery 236
court to examine the record of deeds, mortgages and deeds of trust 237
in his office to ascertain the names and addresses of all 238
mortgagees, beneficiaries and holders of vendors liens of all 239
lands sold for taxes; and he shall, within the time fixed by law 240
for notifying owners, send by certified mail with return receipt 241
requested to all such lienors so shown of record the following 242
notice, to-wit: 243
"State of Mississippi, To ______________________ 244
County of ___________ 245
You will take notice that ___________________ (here describe 246
lands) assessed to, or supposed to be owned by __________________ 247
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was on the ______ day of _______________, 2___, sold to 248
_____________________ for the taxes of __________________ (giving 249
year) upon which you have a lien by virtue of the instrument 250
recorded in this office in ______ Book _____, page _____, dated 251
__________________, and that the title to said land will become 252
absolute in said purchaser unless redemption from said sale be 253
made on or before the ______ day of 2___. 254
This _____ day of _____, 2___. 255
__________________________________________ 256
Chancery Clerk of _________ County, Miss." 257
SECTION 5. Section 27-43-7, Mississippi Code of 1972, is 258
brought forward as follows: 259
27-43-7. The notice shall be mailed to said lienors, if any, 260
to the post office address of the lienors, if such address is set 261
forth in the instrument creating the lien, otherwise to the post 262
office address of said lienors, if actually known to the clerk, 263
and if unknown to the clerk then addressed to the county site of 264
the said county. 265
SECTION 6. Section 27-43-9, Mississippi Code of 1972, is 266
brought forward as follows: 267
27-43-9. Upon completing the examination for said liens, the 268
clerk shall enter upon the tax sale book upon the page showing the 269
sale a notation to the effect that such examination had been made, 270
giving the names and addresses, if known, of said lienors, the 271
book and page where the liens are created, and the date of mailing 272
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by registered mail the notice to the lienors. If the clerk finds 273
no liens of record, he shall so certify on said tax sale book. In 274
each instance the clerk shall date the certificate and sign his 275
name thereto. 276
SECTION 7. Section 27-43-11, Mississippi Code of 1972, is 277
brought forward as follows: 278
27-43-11. For examining the records to ascertain the names 279
and addresses of lienors, the chancery clerk shall be allowed a 280
fee of Seven Dollars ($7.00) in each instance for each lien where 281
a lien is found of record, and said fees shall be taxed against 282
the owner of said land, if same is redeemed, and if not redeemed, 283
then said fees are to be taxed as part of the cost against the 284
purchaser. A failure to give the required notice to such lienors 285
shall render the tax title void as to such lienors, and as to them 286
only, and such purchaser shall be entitled to a refund of all such 287
taxes paid the state, county or other taxing district after filing 288
his claim therefor as provided by law. 289
SECTION 8. Section 27-45-23, Mississippi Code of 1972, is 290
brought forward as follows: 291
27-45-23. When the period of redemption has expired, the 292
chancery clerk shall, on demand, execute deeds of conveyance to 293
individuals purchasing lands at tax sales. Which conveyances 294
shall be essentially in the following form to wit: 295
"State of Mississippi, County of ________ 296
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Be it known, that ________, tax collector of said county of 297
________, did, on the ________ day of ________, A.D. ________, 298
according to law, sell the following land, situated in said county 299
and assessed to ________ to wit: ________ (here describe the 300
land) ________ for the taxes assessed thereon (or when sold for 301
other taxes it should be so stated) for the year A.D. ________, 302
when ________ became the best bidder therefor, at and for the sum 303
of ________ Dollars and ________ Cents; and the same not having 304
been redeemed, I therefore sell and convey said land to the said 305
________. 306
Given under my hand, the ________ day of ________, A.D. 307
________. 308
________________ 309
Chancery Clerk." 310
Such conveyance shall be attested by the seal of the office 311
of the chancery clerk and shall be recordable when acknowledged as 312
land deeds are recorded, and such conveyance shall vest in the 313
purchaser a perfect title with the immediate right of possession 314
to the land sold for taxes. No such conveyance shall be 315
invalidated in any court except by proof that the land was not 316
liable to sale for the taxes, or that the taxes for which the land 317
was sold had been paid before sale, or that the sale had been made 318
at the wrong time or place. If any part of the taxes for which 319
the land was sold was illegal or not chargeable on it, but part 320
was chargeable, that shall not affect the sale nor invalidate the 321
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conveyance, unless it appears that before sale the amount legally 322
chargeable on the land was paid or tendered to the tax collector. 323
SECTION 9. Section 27-45-27, Mississippi Code of 1972, is 324
brought forward as follows: 325
27-45-27. (1) The amount paid by the purchaser of land at 326
any tax sale thereof for taxes, either state and county, levee or 327
municipal, and interest on the amount paid by the purchaser at the 328
rate of one and one-half percent (1-1/2%) per month, or any 329
fractional part thereof, and all expenses of the sale and 330
registration, thereof shall be a lien on the land in favor of the 331
purchaser and the holder of the legal title under him, by descent 332
or purchase, if the taxes for which the land was sold were due, 333
although the sale was illegal on some other ground. The purchaser 334
and the holder of the legal title under him by descent or 335
purchase, may enforce the lien by bill in chancery, and may obtain 336
a decree for the sale of the land in default of payment of the 337
amount within some short time to be fixed by the decree. In all 338
suits for the possession of land, the defendant holding by descent 339
or purchase, mediately or immediately, from the purchaser at tax 340
sale of the land in controversy, may set off against the 341
complainant the above-described claim, which shall have the same 342
effect and be dealt with in all respects as provided for 343
improvements in a suit for the possession of land. But the term 344
"suits for the possession of land," as herein used, does not 345
include an action of unlawful entry and detainer. 346
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ST: Ad valorem taxes; revise provisions
regarding certain notice required after tax
sale.
(2) No purchaser of land at any tax sale, nor holder of the 347
legal title under him by descent or distribution, shall have any 348
right of action to challenge the validity of the tax sale. 349
(3) No county or municipal officer shall be liable to any 350
purchaser at a tax sale or any recipient of a tax deed for any 351
error or inadvertent omission by such official during any tax 352
sale. 353
SECTION 10. This act shall take effect and be in force from 354
and after July 1, 2026. 355