Publication advertising lands for sale for taxes; raise to $3.00 and provide for increases.

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To: Accountability,
Efficiency, Transparency
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) McMahan

SENATE BILL NO. 2647

AN ACT TO AMEND SECTION 25-7-21, MISSISSIPPI CODE OF 1972, TO 1
RAISE THE RATE TO $3.00 FOR EACH SEPARATE PUBLICATION ADVERTISING 2
LANDS FOR SALES TAXES; TO PROVIDE THAT THE RATE SHALL INCREASE 3
EACH YEAR STARTING JULY 1, 2027, AT A RATE COMPARABLE TO THE 4
CONSUMER PRICE INDEX; AND FOR RELATED PURPOSES. 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 6
SECTION 1. Section 25-7-21, Mississippi Code of 1972, is 7
amended as follows: 8
25-7-21. (1) From and after October 1, 1985, there will be 9
no fees for the services of the tax collector, with the exception 10
of taxes collected for taxing authorities other than the board of 11
supervisors. For collecting taxes for authorities other than the 12
board of supervisors, the fee shall be five percent (5%) of the 13
taxes collected or an amount authorized by contract between the 14
county and the outside taxing authority. A tax collector shall 15
keep a complete account of every such fee collected and shall file 16
an itemized statement thereof monthly, under oath, with the clerk 17
of the board of supervisors of the county who shall preserve same 18
as a part of the records of the office. The tax collector shall 19
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make a remittance to the clerk of the board of supervisors of the 20
county on or before the twentieth of each month for deposit into 21
the general fund of the county of all said fees collected during 22
the preceding month. 23
(2) For the purpose of the limitations set forth in Section 24
27-39-321, commissions for levies set by the board of supervisors 25
shall be added to base collections of the general county fund for 26
the 1984-1985 year only. 27
(3) Fees of publisher for publication - to the publishers, 28
payable by the delinquent taxpayer, and to be collected and paid 29
over by the tax collectors; or if the land be sold to the state to 30
be paid by the state: 31
For each separate publication advertising lands for sale for 32
taxes, for each separately described subdivision, as described and 33
set out in the assessment rolls for the county..$ * * * 3.00, 34
and shall increase each year starting July 1, 2027, at a rate 35
comparable to the Consumer Price Index (CPI). 36
(4) Fees of chancery clerk for collection of delinquent 37
taxes: 38
(a) For abstracting the list of lands sold for taxes, 39
for each separately described section or subdivision lot 40
............................................................ $ 1.00 41
(b) For filing and recording deed to land sold for 42
taxes the fee provided in Section 25-7-9(1)(b). 43
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ST: Publication advertising lands for sale for
taxes; raise to $3.00 and provide for increases.
(c) For abstracting each deed in the sectional index, 44
per section or subdivision lot.............................. $ 1.00 45
(d) For each recording redemption the fee provided in 46
Section 25-7-9(1)(b). 47
(e) For abstracting each redemption in the sectional 48
index, per section or subdivision lot....................... $ 1.00 49
(f) And, in addition, three percent (3%) on the amount 50
necessary to redeem. 51
The several officers' fees shall be collected by the tax 52
collector or chancery clerk and paid over to those entitled to 53
same. 54
SECTION 2. This act shall take effect and be in force from 55
and after July 1, 2026. 56