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To: Judiciary, Division A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) McCaughn
SENATE BILL NO. 2124
AN ACT TO AMEND SECTION 27-43-3, MISSISSIPPI CODE OF 1972, TO 1
PROVIDE THAT A TAX SALE WHERE THE CLERK INADVERTENTLY FAILS TO 2
SEND THE REQUIRED NOTICE IS VOIDABLE; TO PROVIDE THAT THE SALE 3
SHALL NOT BE VOID IF THE TAX SALE PURCHASER PROVIDED THE REQUIRED 4
NOTICE; TO AUTHORIZE THE TAX SALE PURCHASER TO PROVIDE A LANDOWNER 5
WITH NOTICE; TO REQUIRE LANDOWNERS TO PROVIDE A MAILING ADDRESS 6
WITH THE CHANCERY CLERK OF THE COUNTY IN WHICH THE REAL PROPERTY 7
IS LOCATED; TO PROVIDE THAT A LANDOWNER WHO FAILS TO PROVIDE AN 8
ADDRESS FOR THE SERVICE OF NOTICE UNDER THIS SECTION MAY NOT CLAIM 9
LACK OF NOTICE UNDER THIS CHAPTER; TO AMEND SECTION 27-43-5, 10
MISSISSIPPI CODE OF 1972, TO AUTHORIZE A TAX SALE PURCHASER TO 11
PROVIDE CERTAIN NOTICE TO MORTGAGEES, BENEFICIARIES AND HOLDERS OF 12
VENDOR'S LIENS; TO AMEND SECTION 27-45-27, MISSISSIPPI CODE OF 13
1972, TO PROVIDE THAT THE PURCHASER OF TAX SALE LANDS SHALL BE 14
ENTITLED TO SUBSEQUENT YEARS TAXES, REASONABLE ATTORNEY FEES 15
INCURRED BY THE TAX SALE PURCHASER IN DEFENDING HIS OR HER TITLE, 16
THE AMOUNT PAID BY THE PURCHASER FOR REGULAR MAINTENANCE, CLEAN-UP 17
EXPENSES, REPAIRS AND IMPROVEMENTS GENERATED THROUGH THE 18
PURCHASER'S USE AND POSSESSION OF THE PROPERTY; TO PROHIBIT THE 19
DEFENSE OF HOMESTEAD OR HOMESTEAD EXEMPTION IN CERTAIN ACTIONS; TO 20
PROVIDE THAT IN THE EVENT THAT A TAX SALE IS DETERMINED VOID OR IS 21
OTHERWISE SET ASIDE, A TAX SALE PURCHASER SHALL NOT BE CONSIDERED 22
TO HAVE TRESPASSED ON SUCH PROPERTY WHEN ACTING IN ACCORDANCE WITH 23
THEIR STATUTORY RIGHT OF POSSESSION; TO AMEND SECTION 29-1-21, 24
MISSISSIPPI CODE OF 1972, TO PROHIBIT THE COURTS FROM RECOGNIZING 25
CLAIMS BY ANY OTHER PARTY OR POLITICAL SUBDIVISION WHERE A STATE 26
AGENCY, COUNTY, MUNICIPALITY, OR OTHER POLITICAL SUBDIVISION OF 27
THE STATE, HAS APPLIED FOR TRANSFER OR PURCHASE OF THE TAX LANDS; 28
TO BRING FORWARD SECTION 27-45-3, MISSISSIPPI CODE OF 1972, WHICH 29
GOVERNS WHICH PERSONS MAY REDEEM LAND SOLD AT A TAX SALE, FOR 30
PURPOSES OF POSSIBLE AMENDMENT; TO BRING FORWARD SECTION 27-45-23, 31
MISSISSIPPI CODE OF 1972, WHICH DIRECTS THE CHANCERY CLERK TO 32
EXECUTE DEEDS OF CONVEYANCE TO INDIVIDUALS PURCHASING LANDS AT TAX 33
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SALES, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED 34
PURPOSES. 35
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 36
SECTION 1. Section 27-43-3, Mississippi Code of 1972, is 37
amended as follows: 38
27-43-3. (1) (a) The clerk shall issue the notice to the 39
sheriff or a constable of the county of the reputed owner's 40
residence, with prior approval by the board of supervisors with 41
the acknowledgement that the board will cover any incurred costs 42
of any initial system updates required to facilitate this action 43
if the owner is a resident of the State of Mississippi, and the 44
sheriff or constable shall also be required to serve notice as 45
follows: 46
( * * *i) Upon the reputed owner personally, if he 47
or she can be found in the county after diligent search and 48
inquiry, by handing him a true copy of the notice; 49
( * * *ii) If the reputed owner cannot be found in 50
the county after diligent search and inquiry, then by leaving a 51
true copy of the notice at his or her usual place of abode with 52
the spouse of the reputed owner or some other person who lives at 53
his or her usual place of abode above the age of sixteen (16) 54
years, and willing to receive the copy of the notice; or 55
( * * *iii) If the reputed owner cannot be found 56
after diligent search and inquiry, and if no person above the age 57
of sixteen (16) years who lives at his or her usual place of abode 58
can be found at his or her usual place of abode who is willing to 59
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receive the copy of the notice, then by posting a true copy of the 60
notice on a door of the reputed owner's usual place of abode. 61
(b) The sheriff or constable shall make his or her 62
return to the chancery clerk issuing the notice. The clerk shall 63
also mail a copy of the notice to the reputed owner at his usual 64
street address, if it can be ascertained after diligent search and 65
inquiry, or to his or her post-office address if only that can be 66
ascertained, and he or she shall note such action on the tax sales 67
record. The clerk shall also be required to publish the name and 68
address of the reputed owner of the property and the legal 69
description of the property in a public newspaper of the county in 70
which the land is located, or if no newspaper is published as 71
such, then in a newspaper having a general circulation in the 72
county. The publication shall be made at least forty-five (45) 73
days prior to the expiration of the redemption period. 74
(c) If the reputed owner is a nonresident of the State 75
of Mississippi, then the clerk shall mail a copy of the notice to 76
the reputed owner in the same manner as set out in this section 77
for notice to a resident of the State of Mississippi, except that 78
notice served by the sheriff or constable shall not be required. 79
(d) Notice by mail shall be by registered or certified 80
mail. In the event the notice by mail is returned undelivered and 81
the notice as required in this section to be served by the sheriff 82
or constable is returned not found, then the clerk shall make 83
further search and inquiry to ascertain the reputed owner's street 84
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and post-office address. If the reputed owner's street or 85
post-office address is ascertained after the additional search and 86
inquiry, the clerk shall again issue notice as set out in this 87
section. If notice is again issued and it is again returned not 88
found and if notice by mail is again returned undelivered, then 89
the clerk shall file an affidavit to that effect and shall specify 90
in the affidavit the acts of search and inquiry made by him or her 91
in an effort to ascertain the reputed owner's street and 92
post-office address and the affidavit shall be retained as a 93
permanent record in the office of the clerk and that action shall 94
be noted on the tax sales record. If the clerk is still unable to 95
ascertain the reputed owner's street or post-office address after 96
making search and inquiry for the second time, then it shall not 97
be necessary to issue any additional notice but the clerk shall 98
file an affidavit specifying the acts of search and inquiry made 99
by him or her in an effort to ascertain the reputed owner's street 100
and post-office address and the affidavit shall be retained as a 101
permanent record in the office of the clerk and that action shall 102
be noted on the tax sale record. 103
(e) For examining the records to ascertain the record 104
owner of the property, the clerk shall be allowed a fee of Fifty 105
Dollars ($50.00); for issuing the notice the clerk shall be 106
allowed a fee of Two Dollars ($2.00) and, for mailing the notice 107
and noting that action on the tax sales record, a fee of One 108
Dollar ($1.00); and for serving the notice, the sheriff or 109
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constable shall be allowed a fee of Forty-five Dollars ($45.00). 110
For issuing a second notice, the clerk shall be allowed a fee of 111
Five Dollars ($5.00) and, for mailing the notice and noting that 112
action on the tax sales record, a fee of Two Dollars and Fifty 113
Cents ($2.50), and for serving the second notice, the sheriff or 114
constable shall be allowed a fee of Forty-five Dollars ($45.00). 115
The clerk shall also be allowed the actual cost of publication. 116
The fees and cost shall be taxed against the owner of the land if 117
the land is redeemed, and if not redeemed, then the fees are to be 118
taxed as part of the cost against the purchaser. The failure of 119
the landowner to actually receive the notice herein required shall 120
not render the title void, provided the clerk and sheriff or 121
constable have complied with the duties prescribed for them in 122
this section. 123
(2) (a) Should the clerk inadvertently fail to send notice 124
as prescribed in this section, then the sale shall be voidable and 125
the clerk shall not be liable to the purchaser or owner upon 126
refund of all purchase money paid if the sale is found to be void. 127
(b) Notwithstanding the provisions of paragraph (a), 128
the sale shall not be void if the tax sale purchaser provided 129
notice in accordance with subsection (3) of this section or the 130
owner of the land had actual notice of the tax sale. 131
(3) Within one hundred eighty (180), but not less than sixty 132
(60) days before the two-year anniversary of the property's tax 133
sale, a tax sale purchaser may provide notice to the reputed owner 134
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in the same manner as provided in subsection (1) of this section. 135
Such notice provided by the tax sale purchaser may be used to 136
satisfy the requirement that a reputed owner receive proper 137
notice. 138
(4) Any owner of real estate within this state shall provide 139
a mailing address, by which such owner may receive notice under 140
this section, to the Chancery Clerk of the county in which the 141
real property is located. If an owner changes their mailing 142
address, they shall provide notice to the Chancery Clerk within 143
ninety (90) days of the change. The owner may not claim lack of 144
notice under this chapter if the owner fails to provide the 145
mailing address to the Chancery Clerk in the allotted time period. 146
SECTION 2. Section 27-43-5, Mississippi Code of 1972, is 147
amended as follows: 148
27-43-5. (1) It shall be the duty of the clerk of the 149
chancery court to examine the record of deeds, mortgages and deeds 150
of trust in his or her office to ascertain the names and addresses 151
of all mortgagees, beneficiaries and holders of vendor's liens of 152
all lands sold for taxes; and he or she shall, within the time 153
fixed by law for notifying owners, send by certified mail with 154
return receipt requested to all such lienors so shown of record 155
the following notice, to-wit: 156
"State of Mississippi, To ______________________ 157
County of ___________ 158
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You will take notice that ___________________ (here describe 159
lands) assessed to, or supposed to be owned by __________________ 160
was on the ______ day of _______________, 2___, sold to 161
_____________________ for the taxes of __________________ (giving 162
year) upon which you have a lien by virtue of the instrument 163
recorded in this office in ______ Book _____, page _____, dated 164
__________________, and that the title to said land will become 165
absolute in said purchaser unless redemption from said sale be 166
made on or before the ______ day of 2___. 167
This _____ day of _____, 2___. 168
__________________________________________ 169
Chancery Clerk of _________ County, Miss." 170
(2) Within one hundred eighty (180), but not less than sixty 171
(60) days before the two-year anniversary of the property's tax 172
sale, a tax sale purchaser may provide notice to the mortgagees, 173
beneficiaries and holders of vendor's liens of such lands sold for 174
taxes to the tax sale purchaser in the same manner as provided in 175
subsection (1) of this section. The notice provided by the tax 176
sale purchaser may be used to satisfy the requirement that such 177
individuals receive proper notice. 178
SECTION 3. Section 27-45-27, Mississippi Code of 1972, is 179
amended as follows: 180
27-45-27. (1) (a) The amount paid by the purchaser of land 181
at any tax sale thereof for taxes, either state and county, levee 182
or municipal, and interest on the amount paid by the purchaser at 183
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the rate of one and one-half percent (1-1/2%) per month, or any 184
fractional part thereof, subsequent year taxes paid by the 185
purchaser and interest at the rate of one and one-half percent 186
(1-1/2%) per month, reasonable attorney fees incurred by the tax 187
sale purchaser in defending their title, the amount paid by the 188
purchaser for regular maintenance, clean-up expenses, repairs and 189
improvements generated through the purchaser's use and possession 190
of the property, and all expenses of the sale and registration, 191
thereof shall be a lien on the land in favor of the purchaser and 192
the holder of the legal title under him or her, by descent or 193
purchase, if the taxes for which the land was sold were due, 194
although the sale was illegal on some other ground. In such case, 195
a tax sale purchaser shall be entitled to all rents or other money 196
generated from the use and possession of the property from the 197
final date of redemption to the date the tax sale is set aside. 198
(b) The purchaser and the holder of the legal title 199
under him or her by descent or purchase, may enforce the lien by 200
bill in chancery, and may obtain a decree for the sale of the land 201
in default of payment of the amount within some short time to be 202
fixed by the decree. In all suits for the possession of land, the 203
defendant holding by descent or purchase, mediately or 204
immediately, from the purchaser at tax sale of the land in 205
controversy, may set off against the complainant the 206
above-described claim, which shall have the same effect and be 207
dealt with in all respects as provided for improvements in a suit 208
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for the possession of land. But the term "suits for the 209
possession of land," as herein used, does not include an action of 210
unlawful entry and detainer. The defense of homestead or 211
homestead exemption shall not be applicable in such actions. 212
(2) No purchaser of land at any tax sale, nor holder of the 213
legal title under him or her by descent or distribution, shall 214
have any right of action to challenge the validity of the tax 215
sale. 216
(3) No county or municipal officer shall be liable to any 217
purchaser at a tax sale or any recipient of a tax deed for any 218
error or inadvertent omission by such official during any tax 219
sale. 220
(4) In the event a tax sale is determined void or is 221
otherwise set aside on some other ground, a tax sale purchaser 222
shall not be considered to have trespassed on such property when 223
acting in accordance with their statutory right of possession 224
under Section 27-45-23. 225
SECTION 4. Section 29-1-21, Mississippi Code of 1972, is 226
amended as follows: 227
29-1-21. The Secretary of State, on receiving from the 228
chancery clerk the list of unredeemed lands sold to the state for 229
taxes, shall enter the same in the register of tax lands by 230
counties and in the regular order of townships, ranges and 231
sections; and if the description of any of the lands be indefinite 232
or defective and need to be made good by reference to the 233
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assessment roll under which it was sold, the Secretary of State 234
may add to the description such alternative description as will 235
clearly designate the land, prefacing the same with words "being 236
as appears by the assessment roll of said county, for the year 237
_____." The Secretary of State, with the approval of the 238
Governor, may sell the tax lands in the manner provided in this 239
chapter, at such prices and under such terms and conditions as the 240
Secretary of State with the approval of the Governor may fix, 241
subject to the limitations imposed in this chapter, or the 242
Secretary of State, with the approval of the Governor, may 243
transfer any of the tax lands to any other state agency, county, 244
municipality or political subdivision of the state. Such agency 245
or subdivision then may retain or dispose of those lands as 246
provided by law. If a state agency, county, municipality, or 247
other political subdivision of the state, has applied for transfer 248
or purchase of the tax lands, it shall have priority over all 249
other applicants except the original owner, his heirs or assigns. 250
The courts shall not recognize claims by the original owner, his 251
heirs or assigns, any other party, or any political subdivision 252
after unredeemed lands are sold to the state for taxes and 253
received by the Secretary of State's office or conveyed to a state 254
agency, county, municipality or other political subdivision. 255
SECTION 5. Section 27-45-3, Mississippi Code of 1972, is 256
brought forward as follows: 257
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27-45-3. The owner, or any persons for him with his consent, 258
or any person interested in the land sold for taxes, may redeem 259
the same, or any part of it, where it is separable by legal 260
subdivisions of not less than forty (40) acres, or any undivided 261
interest in it, at any time within two (2) years after the day of 262
sale, by paying to the chancery clerk, regardless of the amount of 263
the purchaser's bid at the tax sale, the amount of all taxes for 264
which the land was sold, with all costs incident to the sale, and 265
five percent (5%) damages on the amount of taxes for which the 266
land was sold, and interest on all such taxes and costs at the 267
rate of one and one-half percent (1-1/2%) per month, or any 268
fractional part thereof, from the date of such sale, and all 269
costs that have accrued on the land since the sale, with interest 270
thereon from the date such costs shall have accrued, at the rate 271
of one and one-half percent (1-1/2%) per month, or any fractional 272
part thereof; saving only to infants who have or may hereafter 273
inherit or acquire land by will and persons of unsound mind whose 274
land may be sold for taxes, the right to redeem the same within 275
two (2) years after attaining full age or being restored to 276
sanity, from the state or any purchaser thereof, on the terms 277
herein prescribed, and on their paying the value of any permanent 278
improvements on the land made after the expiration of two (2) 279
years from the date of the sale of the lands for taxes. Upon such 280
payment to the chancery clerk as hereinabove provided, he or she 281
shall execute to the person redeeming the land a release of all 282
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claim or title of the state or purchaser to such land, which said 283
release shall be attested by the seal of the chancery clerk and 284
shall be entitled to be recorded without acknowledgment, as deeds 285
are recorded. Said release when so executed and attested shall 286
operate as a quitclaim on the part of the state or purchaser of 287
any right or title under said tax sale. 288
SECTION 6. Section 27-45-23, Mississippi Code of 1972, is 289
brought forward as follows: 290
27-45-23. When the period of redemption has expired, the 291
chancery clerk shall, on demand, execute deeds of conveyance to 292
individuals purchasing lands at tax sales. Which conveyances 293
shall be essentially in the following form to wit: 294
"State of Mississippi, County of ________ 295
Be it known, that ________, tax collector of said county of 296
________, did, on the ________ day of ________, A.D. ________, 297
according to law, sell the following land, situated in said county 298
and assessed to ________ to wit: ________ (here describe the 299
land) ________ for the taxes assessed thereon (or when sold for 300
other taxes it should be so stated) for the year A.D. ________, 301
when ________ became the best bidder therefor, at and for the sum 302
of ________ Dollars and ________ Cents; and the same not having 303
been redeemed, I therefore sell and convey said land to the said 304
________. 305
Given under my hand, the ________ day of ________, A.D. 306
________. 307
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ST: Tax sales; revise provisions related to.
________________ 308
Chancery Clerk." 309
Such conveyance shall be attested by the seal of the office 310
of the chancery clerk and shall be recordable when acknowledged as 311
land deeds are recorded, and such conveyance shall vest in the 312
purchaser a perfect title with the immediate right of possession 313
to the land sold for taxes. No such conveyance shall be 314
invalidated in any court except by proof that the land was not 315
liable to sale for the taxes, or that the taxes for which the land 316
was sold had been paid before sale, or that the sale had been made 317
at the wrong time or place. If any part of the taxes for which 318
the land was sold was illegal or not chargeable on it, but part 319
was chargeable, that shall not affect the sale nor invalidate the 320
conveyance, unless it appears that before sale the amount legally 321
chargeable on the land was paid or tendered to the tax collector. 322
SECTION 7. This act shall take effect and be in force from 323
and after July 1, 2026. 324