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To: Accountability,
Efficiency, Transparency
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026
By: Senator(s) Barrett, Younger
COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 2403
AN ACT TO AMEND SECTION 25-7-19, MISSISSIPPI CODE OF 1972, TO 1
RAISE THE PROCESSING FEE FOR SHERIFFS FROM $45.00 TO $55.00; TO 2
RAISE THE BOND APPROVAL FEE FOR SHERIFFS FROM $25.00 TO $40.00; TO 3
AMEND SECTION 27-43-3, MISSISSIPPI CODE OF 1972, TO RAISE THE TAX 4
NOTICE SERVICES FEES FOR SHERIFFS FROM $45.00 TO $55.00; AND FOR 5
RELATED PURPOSES. 6
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 7
SECTION 1. Section 25-7-19, Mississippi Code of 1972, is 8
amended as follows: 9
25-7-19. (1) The sheriffs of the various counties of the 10
State of Mississippi shall charge the following fees: 11
(a) A uniform total fee in all criminal and civil cases 12
for the service or attempted service of any process, summons, 13
warrant, writ or other notice as may be required by law or the 14
court, each........................................ $ * * * 55.00 15
(b) In all cases where there is more than one (1) 16
defendant residing at the same household, service on each 17
additional defendant..................................... $ 5.00 18
(c) After final judgment has been enrolled, notice of 19
further proceedings involving levy of execution on judgments, and 20
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attachment and garnishment proceedings, shall be deemed a new suit 21
and the sheriff shall be entitled to the 22
following fee ..................................... $ * * * 55.00 23
(d) Taking bonds of every kind (for purposes of this 24
fee multiple bonds for criminal charges arising out of a single 25
incident or transaction shall be considered a single 26
bond).............................................. $ * * * 40.00 27
(e) Attendance in habeas corpus proceeding in vacation, 28
eminent domain court and commitment cases................ $ 25.00 29
(f) On all money made by virtue of any decree, 30
execution or attachment, or other process, the following 31
commissions, to wit: 32
On the first One Hundred Dollars ($100.00), five 33
percent (5%), 34
On the second One Hundred Dollars ($100.00), four 35
percent (4%), 36
On all sums over Two Hundred Dollars ($200.00), 37
three percent (3%). 38
(g) For all service of all process of every kind and 39
nature issued from without the county wherein it is to be served, 40
a fee of........................................... $ * * * 55.00 41
In civil cases, all process sent out of the county, where 42
issued to another county for service, shall be accompanied by a 43
fee of * * * Fifty-five Dollars ($55.00) to pay the sheriff's fee 44
for his or her execution of such process unless the clerk or 45
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justice shall endorse on the process that the party at whose 46
instance it issued had filed an affidavit of inability to pay 47
costs thereof. All fees sent and unearned, and the whole of it, 48
shall be unearned if the writ be not legally and properly executed 49
and returned, and shall be remitted by the sheriff with the writ 50
at his or her own expense. 51
(2) (a) The sheriff shall keep a complete account of every 52
fee of every nature, commission or charge collected by him or her, 53
and shall file an itemized statement thereof monthly, under oath, 54
with the clerk of the board of supervisors of his or her county 55
who shall preserve same as a part of the records of his or her 56
office, and he or she shall make a remittance to the clerk of the 57
board of supervisors of his or her county on or before the 58
fifteenth of each month for deposit into the general fund of the 59
county of all said fees, commissions and charges collected during 60
the preceding month. A fee for attempted service of process is 61
unearned absent two (2) documented actual attempts to serve the 62
process. 63
(b) At least Ten Dollars ($10.00) from each fee 64
collected and deposited into the county's general fund under the 65
provisions of paragraphs (a), (c) and (g) of subsection (1) of 66
this section shall be used for the sheriffs' salaries authorized 67
in Section 25-3-25, as such Ten Dollar ($10.00) amount was 68
authorized during the 2007 Regular Session in Chapter 331, Laws of 69
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2007, for the purpose of providing additional monies to the 70
counties for sheriffs' salaries. 71
(3) Any sheriff who shall knowingly fail to collect any fee 72
established by law which was in fact collectible by him or her or 73
having collected the fee shall fail to keep account of such fee or 74
fail to deposit the fee with the clerk of the board of supervisors 75
as provided by subsection (2), or such other person or office 76
entitled thereto, shall be guilty of a misdemeanor in office and, 77
upon conviction therefor, shall be fined in an amount not to 78
exceed double the amount he or she failed to collect or pay over, 79
or imprisoned for not to exceed six (6) months in the county jail, 80
or be punished by both such fine and imprisonment. 81
This provision shall in no way lessen the sheriff's civil 82
liability on his or her bond, but shall be an additional penalty 83
for misfeasance or nonfeasance in office. 84
SECTION 2. Section 27-43-3, Mississippi Code of 1972, is 85
amended as follows: 86
27-43-3. The clerk shall issue the notice to the sheriff or 87
a constable of the county of the reputed owner's residence, with 88
prior approval by the board of supervisors with the 89
acknowledgement that the board will cover any incurred costs of 90
any initial system updates required to facilitate this action 91
ifthe owner is a resident of the State of Mississippi, and the 92
sheriff or constable shall also be required to serve notice as 93
follows: 94
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(a) Upon the reputed owner personally, if he or she can 95
be found in the county after diligent search and inquiry, by 96
handing him a true copy of the notice; 97
(b) If the reputed owner cannot be found in the county 98
after diligent search and inquiry, then by leaving a true copy of 99
the notice at his or her usual place of abode with the spouse of 100
the reputed owner or some other person who lives at his or her 101
usual place of abode above the age of sixteen (16) years, and 102
willing to receive the copy of the notice; or 103
(c) If the reputed owner cannot be found after diligent 104
search and inquiry, and if no person above the age of sixteen (16) 105
years who lives at his or her usual place of abode can be found at 106
his or her usual place of abode who is willing to receive the copy 107
of the notice, then by posting a true copy of the notice on a door 108
of the reputed owner's usual place of abode. 109
The sheriff or constable shall make his or her return to the 110
chancery clerk issuing the notice. The clerk shall also mail a 111
copy of the notice to the reputed owner at his or her usual street 112
address, if it can be ascertained after diligent search and 113
inquiry, or to his or her post-office address if only that can be 114
ascertained, and he or she shall note such action on the tax sales 115
record. The clerk shall also be required to publish the name and 116
address of the reputed owner of the property and the legal 117
description of the property in a public newspaper of the county in 118
which the land is located, or if no newspaper is published as 119
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such, then in a newspaper having a general circulation in the 120
county. The publication shall be made at least forty-five (45) 121
days prior to the expiration of the redemption period. 122
If the reputed owner is a nonresident of the State of 123
Mississippi, then the clerk shall mail a copy of the notice to the 124
reputed owner in the same manner as set out in this section for 125
notice to a resident of the State of Mississippi, except that 126
notice served by the sheriff or constable shall not be required. 127
Notice by mail shall be by registered or certified mail. In 128
the event the notice by mail is returned undelivered and the 129
notice as required in this section to be served by the sheriff or 130
constable is returned not found, then the clerk shall make further 131
search and inquiry to ascertain the reputed owner's street and 132
post-office address. If the reputed owner's street or post-office 133
address is ascertained after the additional search and inquiry, 134
the clerk shall again issue notice as set out in this section. If 135
notice is again issued and it is again returned not found and if 136
notice by mail is again returned undelivered, then the clerk shall 137
file an affidavit to that effect and shall specify in the 138
affidavit the acts of search and inquiry made by him or her in an 139
effort to ascertain the reputed owner's street and post-office 140
address and the affidavit shall be retained as a permanent record 141
in the office of the clerk and that action shall be noted on the 142
tax sales record. If the clerk is still unable to ascertain the 143
reputed owner's street or post-office address after making search 144
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and inquiry for the second time, then it shall not be necessary to 145
issue any additional notice but the clerk shall file an affidavit 146
specifying the acts of search and inquiry made by him or her in an 147
effort to ascertain the reputed owner's street and post-office 148
address and the affidavit shall be retained as a permanent record 149
in the office of the clerk and that action shall be noted on the 150
tax sale record. 151
For examining the records to ascertain the record owner of 152
the property, the clerk shall be allowed a fee of Fifty Dollars 153
($50.00); for issuing the notice the clerk shall be allowed a fee 154
of Two Dollars ($2.00) and, for mailing the notice and noting that 155
action on the tax sales record, a fee of One Dollar ($1.00); and 156
for serving the notice, the sheriff or constable shall be allowed 157
a fee of * * * Fifty-five Dollars ($55.00). For issuing a second 158
notice, the clerk shall be allowed a fee of Five Dollars ($5.00) 159
and, for mailing the notice and noting that action on the tax 160
sales record, a fee of Two Dollars and Fifty Cents ($2.50), and 161
for serving the second notice, the sheriff or constable shall be 162
allowed a fee of * * * Fifty-five Dollars ($55.00). The clerk 163
shall also be allowed the actual cost of publication. The fees 164
and cost shall be taxed against the owner of the land if the land 165
is redeemed, and if not redeemed, then the fees are to be taxed as 166
part of the cost against the purchaser. The failure of the 167
landowner to actually receive the notice herein required shall not 168
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ST: Sheriffs; increase process, bond approval
and notice fees.
render the title void, provided the clerk and sheriff or constable 169
have complied with the duties prescribed for them in this section. 170
Should the clerk inadvertently fail to send notice as 171
prescribed in this section, then the sale shall be void and the 172
clerk shall not be liable to the purchaser or owner upon refund of 173
all purchase money paid. 174
SECTION 3. This act shall take effect and be in force from 175
and after July 1, 2026. 176