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To: Judiciary A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Representatives Fondren, Mansell
HOUSE BILL NO. 1475
(As Passed the House)
AN ACT TO AMEND SECTION 27-45-23, MISSISSIPPI CODE OF 1972, 1
TO CLARIFY THAT PERFECT FEE SIMPLE TITLE TO LAND AND ANY PROPERTY 2
THEREON SHALL PASS TO A TAX SALE PURCHASER WHO DEMANDS A DEED OR 3
TO THE SECRETARY OF STATE IF NO ONE DEMANDS THE DEED; TO AMEND 4
SECTION 27-45-21, MISSISSIPPI CODE OF 1972, TO REVISE THE TIME 5
PERIOD FOR THE CHANCERY CLERK TO PROVIDE A LIST OF LANDS STRUCK TO 6
THE STATE TO THE SECRETARY OF STATE; TO AMEND SECTION 11-17-1, 7
MISSISSIPPI CODE OF 1972, TO CONFORM TO THE CLARIFICATION OF 8
PERFECT FEE SIMPLE TITLE PROVIDED IN THIS ACT; TO AMEND SECTION 9
29-1-21, MISSISSIPPI CODE OF 1972, TO BAR CERTAIN CLAIMS AFTER 10
LAND IS STRUCK OFF TO THE STATE; TO BRING FORWARD SECTION 27-43-3, 11
MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE NOTICE TO OWNERS OF 12
LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-43-5, 13
MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE DUTY OF CHANCERY 14
CLERK TO PROVIDE NOTICE TO LIENORS OF LAND WITH UNPAID TAXES; TO 15
BRING FORWARD SECTION 27-45-27, MISSISSIPPI CODE OF 1972, WHICH 16
PROVIDES HOW INTEREST IS CALCULATED FOR TAX PURCHASED LAND, FOR 17
PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES. 18
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 19
SECTION 1. Section 27-45-23, Mississippi Code of 1972, is 20
amended as follows: 21
27-45-23. * * * Except as otherwise provided in this 22
section, when the period of redemption has expired, the chancery 23
clerk shall, on demand, execute deeds of conveyance with perfect 24
fee simple title the land and all property thereon to individuals 25
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purchasing lands at tax sales. Which conveyances shall be 26
essentially in the following form to-wit: 27
"State of Mississippi, County of ________ 28
Be it known, that ________, tax collector of said county of 29
________, did, on the ________ day of ________, A.D. ________, 30
according to law, sell the following land, situated in said county 31
and assessed to ________ to-wit: ________ (here describe the 32
land) ________ for the taxes assessed thereon (or when sold for 33
other taxes it should be so stated) for the year A.D. ________, 34
when ________ became the best bidder therefor, at and for the sum 35
of ________ Dollars and ________ Cents; and the same not having 36
been redeemed, I therefore sell and convey said land with perfect 37
fee simple title to the land and all property thereon to the said 38
________. 39
Given under my hand, the ________ day of ________, A.D. 40
________. 41
________________ 42
Chancery Clerk." 43
Such conveyance shall be attested by the seal of the office 44
of the chancery clerk and shall be recordable when acknowledged as 45
land deeds are recorded, and such conveyance shall vest in the 46
purchaser a perfect fee simple title to the land and all property 47
thereon with the immediate right of possession and ownership to 48
the land sold for taxes and to all property thereon. No such 49
conveyance shall be invalidated in any court except by proof that 50
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the land was not liable to sale for the taxes, or that the taxes 51
for which the land was sold had been paid before sale, or that the 52
sale had been made at the wrong time or place. If any part of the 53
taxes for which the land was sold was illegal or not chargeable on 54
it, but part was chargeable, that shall not affect the sale nor 55
invalidate the conveyance, unless it appears that before sale the 56
amount legally chargeable on the land was paid or tendered to the 57
tax collector. 58
(2) (a) If the deed is not demanded within thirty (30) 59
working days of when the period of redemption expired, the 60
chancery clerk shall offer the deed up for demand by notice in 61
writing, by registered mail to the post-office addresses and/or 62
email addresses on record with the chancery clerk's office to the 63
two (2) most recent tax sale purchasers for such land, with 64
priority for demand given to the tax sale purchaser who was the 65
first purchaser in chronological order of the two (2) most recent 66
tax sale purchasers. 67
(b) The chancery clerk shall send out the notices as 68
follows: 69
(i) The first notice shall be sent to the first 70
tax sale purchaser who was the first purchaser in chronological 71
order of the two (2) most recent tax sale purchaser no more than 72
forty-five (45) days after the end of the redemption period. Such 73
person shall respond no later than 5:00 p.m. on the thirtieth day 74
from the mailing of the notice, in the manner provided by the 75
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clerk. If the thirtieth day occurs on a weekend or holiday, the 76
deadline shall be no later than 5:00 p.m. on the next business day 77
after the thirtieth day. 78
(ii) If the tax sale purchaser described in this 79
subsection (2)(b)(i) fails to demand the deed, the clerk shall 80
send the second notice to the second, and most recent tax sale 81
purchaser no more than fifteen (15) days after the immediate, most 82
recent person waives the notice. The second, most recent tax sale 83
purchaser shall respond no later than 5:00 p.m. on the thirtieth 84
day from the mailing of the notice in the manner provided by the 85
clerk. If the thirtieth day occurs on a weekend or holiday, the 86
deadline shall be no later than 5:00 p.m. on the next business day 87
after the thirtieth day. 88
(iii) Failure of any tax sale purchaser to respond 89
in the manner prescribed by the chancery clerk and within the 90
timelines prescribed by this paragraph (b) shall be considered a 91
waiver of the demand for the deed. 92
(c) The chancery clerk shall process the demand for 93
deeds as described in this subsection (2). Each chancery clerk 94
shall provide the same manner of receipt for demands for deeds for 95
both tax sale purchasers per property. 96
The chancery clerk shall certify the land and all property 97
thereon to the Secretary of State on the required forms as 98
described in Section 27-45-21. The taxing authority for the land 99
shall cancel all debt, including costs for repair, rents and 100
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improvements, that accrued on the land during the redemption 101
period when the chancery clerk certifies the land to the Secretary 102
of State. The Secretary of State shall receive perfect fee simple 103
title to the land and any property thereon, free of any liens. 104
SECTION 2. Section 27-45-21, Mississippi Code of 1972, is 105
amended as follows: 106
27-45-21. (1) It shall be the duty of the chancery clerk, 107
within * * * one hundred fifty (150) days after the period of 108
redemption has expired, to certify to the Secretary of State a 109
list, on forms provided by the Secretary of State, of all lands 110
struck off to the state for taxes, which have not been redeemed. 111
The list shall show a description of the land, all costs, 112
officer's and printer's fees, the tax for which it sold, 113
segregated as to state, county, levee and drainage districts, and 114
of all taxes due on the lands for the year in which it was struck 115
off to the state, segregated as to state, county, levee and 116
drainage districts, a total of two (2) years' taxes listed 117
separately (the taxes for which it sold and accrued taxes for one 118
(1) year). If any chancery clerk shall fail or neglect to 119
transmit such lists within the time specified, he shall be liable 120
to the state on his official bond in the penalty of Fifty Dollars 121
($50.00) for each day that he is in default. The penalty to be 122
collected by the Department of Revenue, or by the Attorney 123
General, in a suit instituted for that purpose upon request of the 124
Secretary of State; provided that the Secretary of State, if so 125
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requested by any chancery clerk before the expiration of ten (10) 126
days and for good cause shown, may grant a reasonable extension of 127
the time within which the clerk shall transmit his list. 128
(2) The Secretary of State may provide the forms described 129
in subsection (1) of this section for certifying lands struck off 130
to the state for taxes to the chancery clerk as an electronic 131
record. The chancery clerk may certify the list of all lands 132
struck off to the state by completing and submitting the form 133
containing the electronic signature of the chancery clerk to the 134
Secretary of State. An electronic record of the list submitted by 135
the chancery clerk to the Secretary of State in the prescribed 136
form and containing the electronic signature of the chancery clerk 137
shall vest * * * perfect fee simple title to the land and all 138
property thereon in the State of Mississippi to all lands listed 139
in the form. 140
SECTION 3. Section 11-17-1, Mississippi Code of 1972, is 141
amended as follows: 142
11-17-1. Any person holding or claiming under a tax title 143
lands heretofore or hereafter sold for taxes, when the period of 144
redemption has expired, may proceed by sworn complaint in the 145
chancery court to have such title confirmed and quieted granting 146
the person perfect fee simple title ownership to the land and all 147
property thereon, and shall set forth in his complaint his claim 148
under the tax sale, and the names and places of residence of all 149
persons interested in the land, so far as known to plaintiff, or 150
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as he can ascertain by diligent inquiry. Where the names of 151
persons in interest or their places of residence are unknown and 152
have not been ascertained by diligent inquiry, the complaint shall 153
so state. Where the name and places of residence of persons in 154
interest are given they shall be made parties defendant. Where 155
the complaint shall show that the persons interested are unknown 156
to plaintiff and that he has made diligent inquiry for their names 157
and could not obtain them, all persons interested may be made 158
defendants by a notice addressed: "To all persons having or 159
claiming any interest in the following described land, sold for 160
taxes on (inserting date of sale), viz: (Describing land as 161
described in the tax collector's conveyance)." The notice shall 162
state the nature of the suit and it shall be published in 163
accordance with the requirements of the Mississippi Rules of Civil 164
Procedure. It shall be lawful in all cases to set forth in the 165
complaint the names of all persons interested, as far as 166
ascertained, and make them parties and also to join and make 167
defendants "all persons having or claiming any legal or equitable 168
interest in" the lands described in the complaint. Such suits 169
shall be proceeded with as other cases; and if the complaints be 170
taken for confessed, or if it appear that plaintiff is entitled to 171
a judgment, it shall be rendered, confirming the tax title against 172
all persons claiming to hold the land by title existing at the 173
time of the sale for taxes. Such judgment shall vest in the 174
plaintiff, without any conveyance by a master or commissioner, a 175
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good and sufficient title to said land; and such judgment shall, 176
in all courts of this state, be held as conclusive evidence that 177
the perfect fee simple title to said land and all property thereon 178
was vested in the plaintiff, as against all persons claiming the 179
same under the title existing prior to the sale for taxes. 180
SECTION 4. Section 29-1-21, Mississippi Code of 1972, is 181
amended as follows: 182
29-1-21. The Secretary of State, on receiving from the 183
chancery clerk the list of unredeemed lands sold to the state for 184
taxes, shall enter the same in the register of tax lands by 185
counties and in the regular order of townships, ranges and 186
sections; and if the description of any of the lands be indefinite 187
or defective and need to be made good by reference to the 188
assessment roll under which it was sold, the Secretary of State 189
may add to the description such alternative description as will 190
clearly designate the land, prefacing the same with words "being 191
as appears by the assessment roll of said county, for the year 192
_____." The Secretary of State, with the approval of the 193
Governor, may sell the tax lands in the manner provided in this 194
chapter, at such prices and under such terms and conditions as the 195
Secretary of State with the approval of the Governor may fix, 196
subject to the limitations imposed in this chapter, or the 197
Secretary of State, with the approval of the Governor, may 198
transfer any of the tax lands to any other state agency, county, 199
municipality or political subdivision of the state. Such agency 200
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or subdivision then may retain or dispose of those lands as 201
provided by law. If a state agency, county, municipality, or 202
other political subdivision of the state, has applied for transfer 203
or purchase of the tax lands, it shall have priority over all 204
other applicants except the original owner, his heirs or assigns. 205
The courts shall not recognize claims by the original owner, his 206
heirs or assigns, any other party or political subdivision, after 207
unredeemed lands are sold to the state for taxes and received by 208
the Secretary of State's office or conveyed to a state agency, 209
county, municipality or other political subdivision. 210
SECTION 5. Section 27-43-3, Mississippi Code of 1972, is 211
brought forward as follows: 212
27-43-3. The clerk shall issue the notice to the sheriff or 213
a constable of the county of the reputed owner's residence, with 214
prior approval by the board of supervisors with the 215
acknowledgement that the board will cover any incurred costs of 216
any initial system updates required to facilitate this action 217
ifthe owner is a resident of the State of Mississippi, and the 218
sheriff or constable shall also be required to serve notice as 219
follows: 220
(a) Upon the reputed owner personally, if he can be 221
found in the county after diligent search and inquiry, by handing 222
him a true copy of the notice; 223
(b) If the reputed owner cannot be found in the county 224
after diligent search and inquiry, then by leaving a true copy of 225
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the notice at his usual place of abode with the spouse of the 226
reputed owner or some other person who lives at his usual place of 227
abode above the age of sixteen (16) years, and willing to receive 228
the copy of the notice; or 229
(c) If the reputed owner cannot be found after diligent 230
search and inquiry, and if no person above the age of sixteen (16) 231
years who lives at his usual place of abode can be found at his 232
usual place of abode who is willing to receive the copy of the 233
notice, then by posting a true copy of the notice on a door of the 234
reputed owner's usual place of abode. 235
The sheriff or constable shall make his return to the 236
chancery clerk issuing the notice. The clerk shall also mail a 237
copy of the notice to the reputed owner at his usual street 238
address, if it can be ascertained after diligent search and 239
inquiry, or to his post-office address if only that can be 240
ascertained, and he shall note such action on the tax sales 241
record. The clerk shall also be required to publish the name and 242
address of the reputed owner of the property and the legal 243
description of the property in a public newspaper of the county in 244
which the land is located, or if no newspaper is published as 245
such, then in a newspaper having a general circulation in the 246
county. The publication shall be made at least forty-five (45) 247
days prior to the expiration of the redemption period. 248
If the reputed owner is a nonresident of the State of 249
Mississippi, then the clerk shall mail a copy of the notice to the 250
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reputed owner in the same manner as set out in this section for 251
notice to a resident of the State of Mississippi, except that 252
notice served by the sheriff or constable shall not be required. 253
Notice by mail shall be by registered or certified mail. In 254
the event the notice by mail is returned undelivered and the 255
notice as required in this section to be served by the sheriff or 256
constable is returned not found, then the clerk shall make further 257
search and inquiry to ascertain the reputed owner's street and 258
post-office address. If the reputed owner's street or post-office 259
address is ascertained after the additional search and inquiry, 260
the clerk shall again issue notice as set out in this section. If 261
notice is again issued and it is again returned not found and if 262
notice by mail is again returned undelivered, then the clerk shall 263
file an affidavit to that effect and shall specify in the 264
affidavit the acts of search and inquiry made by him in an effort 265
to ascertain the reputed owner's street and post-office address 266
and the affidavit shall be retained as a permanent record in the 267
office of the clerk and that action shall be noted on the tax 268
sales record. If the clerk is still unable to ascertain the 269
reputed owner's street or post-office address after making search 270
and inquiry for the second time, then it shall not be necessary to 271
issue any additional notice but the clerk shall file an affidavit 272
specifying the acts of search and inquiry made by him in an effort 273
to ascertain the reputed owner's street and post-office address 274
and the affidavit shall be retained as a permanent record in the 275
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office of the clerk and that action shall be noted on the tax sale 276
record. 277
For examining the records to ascertain the record owner of 278
the property, the clerk shall be allowed a fee of Fifty Dollars 279
($50.00); for issuing the notice the clerk shall be allowed a fee 280
of Two Dollars ($2.00) and, for mailing the notice and noting that 281
action on the tax sales record, a fee of One Dollar ($1.00); and 282
for serving the notice, the sheriff or constable shall be allowed 283
a fee of Forty-five Dollars ($45.00). For issuing a second 284
notice, the clerk shall be allowed a fee of Five Dollars ($5.00) 285
and, for mailing the notice and noting that action on the tax 286
sales record, a fee of Two Dollars and Fifty Cents ($2.50), and 287
for serving the second notice, the sheriff or constable shall be 288
allowed a fee of Forty-five Dollars ($45.00). The clerk shall 289
also be allowed the actual cost of publication. The fees and cost 290
shall be taxed against the owner of the land if the land is 291
redeemed, and if not redeemed, then the fees are to be taxed as 292
part of the cost against the purchaser. The failure of the 293
landowner to actually receive the notice herein required shall not 294
render the title void, provided the clerk and sheriff or constable 295
have complied with the duties prescribed for them in this section. 296
Should the clerk inadvertently fail to send notice as 297
prescribed in this section, then the sale shall be void and the 298
clerk shall not be liable to the purchaser or owner upon refund of 299
all purchase money paid. 300
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SECTION 6. Section 27-43-5, Mississippi Code of 1972, is 301
brought forward as follows: 302
27-43-5. It shall be the duty of the clerk of the chancery 303
court to examine the record of deeds, mortgages and deeds of trust 304
in his office to ascertain the names and addresses of all 305
mortgagees, beneficiaries and holders of vendors liens of all 306
lands sold for taxes; and he shall, within the time fixed by law 307
for notifying owners, send by certified mail with return receipt 308
requested to all such lienors so shown of record the following 309
notice, to-wit: 310
"State of Mississippi, To ______________________ 311
County of ___________ 312
You will take notice that ___________________ (here describe 313
lands) assessed to, or supposed to be owned by __________________ 314
was on the ______ day of _______________, 2___, sold to 315
_____________________ for the taxes of __________________ (giving 316
year) upon which you have a lien by virtue of the instrument 317
recorded in this office in ______ Book _____, page _____, dated 318
__________________, and that the title to said land will become 319
absolute in said purchaser unless redemption from said sale be 320
made on or before the ______ day of 2___. 321
This _____ day of _____, 2___. 322
__________________________________________ 323
Chancery Clerk of _________ County, Miss." 324
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SECTION 7. Section 27-45-27, Mississippi Code of 1972, is 325
brought forward as follows: 326
27-45-27. (1) The amount paid by the purchaser of land at 327
any tax sale thereof for taxes, either state and county, levee or 328
municipal, and interest on the amount paid by the purchaser at the 329
rate of one and one-half percent (1-1/2%) per month, or any 330
fractional part thereof, and all expenses of the sale and 331
registration, thereof shall be a lien on the land in favor of the 332
purchaser and the holder of the legal title under him, by descent 333
or purchase, if the taxes for which the land was sold were due, 334
although the sale was illegal on some other ground. The purchaser 335
and the holder of the legal title under him by descent or 336
purchase, may enforce the lien by bill in chancery, and may obtain 337
a decree for the sale of the land in default of payment of the 338
amount within some short time to be fixed by the decree. In all 339
suits for the possession of land, the defendant holding by descent 340
or purchase, mediately or immediately, from the purchaser at tax 341
sale of the land in controversy, may set off against the 342
complainant the above-described claim, which shall have the same 343
effect and be dealt with in all respects as provided for 344
improvements in a suit for the possession of land. But the term 345
"suits for the possession of land," as herein used, does not 346
include an action of unlawful entry and detainer. 347
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ST: Tax forfeited land; clarify title and
redemption period.
(2) No purchaser of land at any tax sale, nor holder of the 348
legal title under him by descent or distribution, shall have any 349
right of action to challenge the validity of the tax sale. 350
(3) No county or municipal officer shall be liable to any 351
purchaser at a tax sale or any recipient of a tax deed for any 352
error or inadvertent omission by such official during any tax 353
sale. 354
SECTION 8. This act shall take effect and be in force from 355
and after July 1, 2026. 356