County garbage collection and liens; bring forward code sections.

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To: County Affairs
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Suber

SENATE BILL NO. 2762

AN ACT TO BRING FORWARD SECTIONS 19-5-17, 19-5-21, 19-5-22, 1
21-19-2 AND 27-41-59, MISSISSIPPI CODE OF 1972, WHICH CONCERN 2
COUNTY GARBAGE COLLECTION AND LIENS, FOR THE PURPOSES OF POSSIBLE 3
AMENDMENT; AND FOR RELATED PURPOSES. 4
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 5
SECTION 1. Section 19-5-17, Mississippi Code of 1972, is 6
brought forward as follows: 7
19-5-17. After December 31, 1992, the board of supervisors 8
of any county in the state shall provide for the collection and 9
disposal of garbage and the disposal of rubbish, and for that 10
purpose is required to establish, operate and maintain a garbage 11
and/or rubbish disposal system or systems; to acquire property, 12
real or personal, by contract, gift or purchase, necessary or 13
proper for the maintenance and operation of such system; to make 14
all necessary rules and regulations for the collection and 15
disposal of garbage and/or rubbish and, if it so desires, to 16
establish, maintain and collect rates, fees and charges for 17
collecting and disposing of such garbage and/or rubbish; and, in 18
its discretion, to enter into contracts, in the manner required by 19
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law, with individuals, associations or corporations for the 20
establishment, operation and maintenance of a garbage and rubbish 21
disposal system or systems, and/or to enter into contracts on such 22
terms as the board of supervisors thinks proper with any 23
municipality, other county or region, enabling the county to use 24
jointly with such municipality, other county or region any 25
collection system, authorized rubbish landfill or permitted 26
sanitary landfill operated by the municipality, other county or 27
region. The board of supervisors shall designate by order the 28
area to be served by the system. All persons in the county 29
generating garbage shall utilize a garbage collection and disposal 30
system. However, this provision shall not prohibit any person 31
from managing solid waste generated by such person in any 32
municipal solid waste management facility owned by the generator. 33
As a necessary incident to such county's power and authority 34
to establish, maintain and collect such rates, fees and charges 35
for collecting and disposing of such garbage and/or rubbish, and 36
as a necessary incident to such county's power and authority to 37
establish, operate and maintain a garbage and/or rubbish disposal 38
system or systems, the board of supervisors of such county shall 39
have the authority to initiate a civil action to recover any 40
delinquent fees and charges for collecting and disposing of such 41
garbage and/or rubbish, and all administrative and legal costs 42
associated with collecting such fees and charges, in the event any 43
person, firm or corporation, including any municipal corporation, 44
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shall fail or refuse to pay such fees and charges for collecting 45
and disposing of garbage and/or rubbish; provided that such board 46
of supervisors may initiate such a civil action to recover such 47
delinquent fees and charges whether or not such county has 48
previously entered into a contract with such individual, firm or 49
corporation, including a municipal corporation, relating to the 50
establishment, operation and maintenance of such garbage and/or 51
rubbish disposal system or systems; provided, further, that in a 52
civil action to recover such delinquent fees and charges for 53
collecting and disposing of such garbage and/or rubbish, and all 54
administrative and legal costs associated with collecting such 55
fees and charges, the county shall in all respects be a proper 56
party to such suit as plaintiff and shall have the power to sue 57
for and recover such unpaid fees and charges and all 58
administrative and legal costs associated with collecting such 59
fees and charges, from any person, firm or corporation, including 60
a municipal corporation, as may fail, refuse or default in the 61
payment of such fees and charges. 62
SECTION 2. Section 19-5-21, Mississippi Code of 1972, is 63
brought forward as follows: 64
19-5-21. (1) (a) Except as provided in paragraphs (b), 65
(c), (d) and (g) of this subsection, the board of supervisors, to 66
defray the cost of establishing and operating the system provided 67
for in Section 19-5-17, may levy an ad valorem tax not to exceed 68
four (4) mills on all taxable property within the area served by 69
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the county garbage or rubbish collection or disposal system. The 70
service area may be comprised of unincorporated or incorporated 71
areas of the county or both; however, no property shall be subject 72
to this levy unless that property is within an area served by a 73
county's garbage or rubbish collection or disposal system. 74
(b) The board of supervisors of any county wherein 75
Mississippi Highways 35 and 16 intersect and having a land area of 76
five hundred eighty-six (586) square miles may levy, in its 77
discretion, for the purposes of establishing, operating and 78
maintaining a garbage or rubbish collection or disposal system, an 79
ad valorem tax not to exceed six (6) mills on all taxable property 80
within the area served by the system as set out in paragraph (a) 81
of this subsection. 82
(c) The board of supervisors of any county bordering on 83
the Mississippi River and traversed by U.S. Highway 61, and which 84
is intersected by Mississippi Highway 4, having a population of 85
eleven thousand eight hundred fifty-four (11,854) according to the 86
1970 federal census, and having an assessed valuation of Fourteen 87
Million Eight Hundred Seventy-two Thousand One Hundred Forty-four 88
Dollars ($14,872,144.00) in 1970, may levy, in its discretion, for 89
the purposes of establishing, operating and maintaining a garbage 90
or rubbish collection or disposal system, an ad valorem tax not to 91
exceed six (6) mills on all taxable property within the area 92
served by the system as set out in paragraph (a) of this 93
subsection. 94
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(d) The board of supervisors of any county having a 95
population in excess of two hundred fifty thousand (250,000), 96
according to the latest federal decennial census, and in which 97
Interstate Highway 55 and Interstate Highway 20 intersect, may 98
levy, in its discretion, for the purposes of establishing, 99
operating and maintaining a garbage or rubbish collection or 100
disposal system, an ad valorem tax not to exceed seven (7) mills 101
on all taxable property within the area served by the system as 102
set out in paragraph (a) of this subsection. 103
(e) The proceeds derived from any additional millage 104
levied pursuant to paragraphs (a) through (d) of this subsection 105
in excess of two (2) mills shall be excluded from the ten percent 106
(10%) increase limitation under Section 27-39-321 for the first 107
year of such additional levy and shall be included within such 108
limitation in any year thereafter. The proceeds from any millage 109
levied pursuant to paragraph (g) shall be excluded from the ten 110
percent (10%) increase limitation under Section 27-39-321 for the 111
first year of the levy and shall be included within the limitation 112
in any year thereafter. 113
(f) The rate of the ad valorem tax levied under this 114
section shall be shown as a line item on the notice of ad valorem 115
taxes on taxable property owed by the taxpayer. 116
(g) In lieu of the ad valorem tax authorized in 117
paragraphs (a), (b), (c) and (d) of this subsection, the fees 118
authorized in subsection (2) of this subsection and in Section 119
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19-5-17 or any combination thereof, the board of supervisors may 120
levy an ad valorem tax not to exceed six (6) mills to defray the 121
cost of establishing and operating the system provided for in 122
Section 19-5-17 on all taxable property within the area served by 123
the system as provided in paragraph (a) of this subsection. 124
Any board of supervisors levying the ad valorem tax 125
authorized in this paragraph (g) is prohibited from assessing or 126
collecting fees for the services provided under the system. 127
(2) In addition to the ad valorem taxes authorized in 128
paragraphs (a), (b) and (c) of subsection (1) or in lieu of any 129
other method authorized to defray the cost of establishing and 130
operating the system provided for in Section 19-5-17, the board of 131
supervisors of any county with a garbage or rubbish collection or 132
disposal system may assess and collect fees to defray the costs of 133
the services. The board of supervisors may assess and collect the 134
fees from each single family residential generator of garbage or 135
rubbish. The board of supervisors also may assess and collect the 136
fees from each industrial, commercial and multifamily residential 137
generator of garbage or rubbish for any time period that the 138
generator has not contracted for the collection of garbage and 139
rubbish that is ultimately disposed of at a permitted or 140
authorized nonhazardous solid waste management facility. The fees 141
assessed and collected under this subsection may not exceed, when 142
added to the proceeds derived from any ad valorem tax imposed 143
under this section and any special funds authorized under 144
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subsection (7), the actual costs estimated to be incurred by the 145
county in operating the county garbage and rubbish collection and 146
disposal system. In addition to such fees, an additional amount 147
not to exceed up to One Dollar ($1.00) or ten percent (10%) per 148
month, whichever is greater, on the current monthly bill may be 149
assessed and collected on the balance of any delinquent monthly 150
fees. 151
(3) (a) Before the adoption of any order to increase the ad 152
valorem tax assessment or fees authorized by this section, the 153
board of supervisors shall publish a notice advertising their 154
intent to adopt an order to increase the ad valorem tax assessment 155
or fees authorized by this section. The notice shall specify the 156
purpose of the proposed increase, the proposed percentage increase 157
and the proposed percentage increase in total revenues for garbage 158
or rubbish collection or disposal services or shall contain a copy 159
of the resolution by the board stating their intent to increase 160
the ad valorem tax assessment or fees. The notice shall be 161
published in a newspaper published or having general circulation 162
in the county for no less than three (3) consecutive weeks before 163
the adoption of the order. The notice shall be in print no less 164
than the size of eighteen (18) point and shall be surrounded by a 165
one-fourth (1/4) inch black border. The notice shall not be 166
placed in the legal section notice of the newspaper. There shall 167
be no language in the notice stating or implying a mandate from 168
the Legislature. 169
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(b) In addition to the requirement for publication of 170
notice, the board of supervisors shall notify each person 171
furnished garbage or rubbish collection or disposal service of any 172
increase in the ad valorem tax assessment or fees. In the case of 173
an increase of the ad valorem tax assessment, a notice shall be 174
conspicuously placed on or attached to the first ad valorem tax 175
bill on which the increased assessment is effective. In the case 176
of an increase in fees, a notice shall be conspicuously placed on 177
or attached to the first bill for fees on which the increased fees 178
or charges are assessed. There shall be no language in any notice 179
stating or implying a mandate from the Legislature. 180
(4) The board of supervisors of each county shall adopt an 181
order determining whether or not to grant exemptions, either full 182
or partial, from the fees for certain classes of generators of 183
garbage or rubbish. If a board of supervisors grants any 184
exemption, it shall do so in accordance with policies and 185
procedures, duly adopted and entered on its minutes, that clearly 186
define those classes of generators to whom the exemptions are 187
applicable. The order granting exemptions shall be interpreted 188
consistently by the board when determining whether to grant or 189
withhold requested exemptions. 190
(5) (a) The board of supervisors in any county with a 191
garbage or rubbish collection or disposal system only for 192
residents in unincorporated areas may adopt an order authorizing 193
any single family generator to elect not to use the county garbage 194
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or rubbish collection or disposal system. If the board of 195
supervisors adopts an order, the head of any single family 196
residential generator may elect not to use the county garbage or 197
rubbish collection or disposal service by filing with the chancery 198
clerk the form provided for in this subsection before December 1 199
of each year. The board of supervisors shall develop a form that 200
shall be available in the office of the chancery clerk for the 201
head of household to elect not to use the service and to accept 202
full responsibility for the disposal of his garbage or rubbish in 203
accordance with state and federal laws and regulations. The board 204
of supervisors, following consultation with the Department of 205
Environmental Quality, shall develop and the chancery clerk shall 206
provide a form to each person electing not to use the service 207
describing penalties under state and federal law and regulations 208
for improper or unauthorized management of garbage. Notice that 209
the election may be made not to use the county service by filing 210
the form with the chancery clerk's office shall be published in a 211
newspaper published or having general circulation in the county 212
for no less than three (3) consecutive weeks, with the first 213
publication being made no sooner than five (5) weeks before the 214
first day of December. The notice shall state that any single 215
family residential generator may elect not to use the county 216
garbage or rubbish collection or disposal service by the 217
completion and filing of the form for that purpose with the 218
chancery clerk's office before December 1 of that year. The 219
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notice shall also include a statement that any single family 220
residential generator who does not timely file the form shall be 221
assessed any fees levied to cover the cost of the county garbage 222
or rubbish collection or disposal service. The chancery clerk 223
shall maintain a list showing the name and address of each person 224
who has filed a notice of intent not to use the county garbage or 225
rubbish collection or disposal service. 226
(b) If the homestead property of a person lies 227
partially within the unincorporated service area of a county and 228
partially within the incorporated service area of a municipality 229
and both the municipality and the county provide garbage 230
collection and disposal service to that person, then the person 231
may elect to use either garbage collection and disposal service. 232
The person shall notify the clerk of the governing authority of 233
the local government whose garbage collection and disposal service 234
he elects not to use of his decision not to use such services by 235
certified mail, return receipt requested. The person shall not be 236
liable for any fees or charges from the service he elects not to 237
use. 238
(6) The board may borrow money for the purposes of defraying 239
the expenses of the system in anticipation of: 240
(a) The tax levy authorized under this section; 241
(b) Revenues resulting from the assessment of any fees 242
for garbage or rubbish collection or disposal; or 243
(c) Any combination thereof. 244
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(7) In addition to the fees or ad valorem millage authorized 245
under this section, a board of supervisors may use monies from any 246
special funds of the county that are not otherwise required by law 247
to be dedicated for use for a particular purpose in order to 248
defray the costs of the county garbage or rubbish collection or 249
disposal system. 250
SECTION 3. Section 19-5-22, Mississippi Code of 1972, is 251
brought forward as follows: 252
19-5-22. (1) Fees for garbage or rubbish collection or 253
disposal shall be assessed jointly and severally against the 254
generator of the garbage or rubbish and against the owner of the 255
property furnished the service. In addition to such fees, an 256
additional amount not to exceed up to One Dollar ($1.00) or ten 257
percent (10%) per month, whichever is greater, on the current 258
monthly bill may be assessed on the balance of any delinquent 259
monthly fees. Any person who pays, as a part of a rental or lease 260
agreement, an amount for garbage or rubbish collection or disposal 261
services shall not be held liable upon the failure of the property 262
owner to pay those fees. 263
(2) (a) Every generator assessed the fees authorized by 264
Section 19-5-21 and the owner of the property occupied by that 265
generator shall be jointly and severally liable for the fees. 266
(b) Subject to subsection (6) of this section, the fees 267
shall be a lien upon the real property offered garbage or rubbish 268
collection or disposal service. 269
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(c) (i) The board of supervisors may assess the fees 270
annually. If the fees are assessed annually, the fees for each 271
calendar year shall be a lien upon the real property beginning on 272
January 1 of the next immediately succeeding calendar year subject 273
to subsection (6) of this section. The person or entity owing the 274
fees, upon signing a form provided by the board of supervisors, 275
may pay the fees in equal installments. 276
(ii) If fees are assessed on a basis other than 277
annually, the fees shall become a lien upon the real property 278
offered the service on the date that the fees become due and 279
payable subject to subsection (6) of this section. 280
No real or personal property shall be sold to satisfy any 281
lien imposed under this subsection (2). 282
(d) The county shall mail a notice of the lien, 283
including the amount of unpaid fees and a description of the 284
property subject to the lien, to the owner of the property. 285
(3) Liens created under subsection (2) may be discharged by 286
filing with the chancery clerk a receipt or acknowledgement, 287
signed by the designated county official or billing and collection 288
entity, that the lien has been paid or discharged. 289
(4) (a) The board of supervisors may notify the tax 290
collector of any unpaid fees assessed under Section 19-5-21 within 291
ninety (90) days after the fees are due. Before notifying the tax 292
collector, the board of supervisors shall provide notice of the 293
delinquency to the person who owes the delinquent fees and shall 294
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afford an opportunity for a hearing, that complies with the due 295
process protections the board deems necessary, consistent with the 296
Constitutions of the United States and the State of Mississippi. 297
The board of supervisors shall establish procedures for the manner 298
in which notice shall be given and the contents of the notice; 299
however, each notice shall include the amount of fees and shall 300
prescribe the procedure required for payment of the delinquent 301
fees. The board of supervisors may designate a hearing officer 302
either from among its own membership, from the staff of the county 303
or some other qualified and impartial person, but in no event 304
shall the hearing officer be the attorney for the board of 305
supervisors or a staff member of the tax collector's office. No 306
hearing officer may have an interest in the outcome of a hearing, 307
nor may a hearing officer be related to a board member or the 308
person who owes delinquent fees. The board of supervisors shall 309
continue to update the delinquency notice to the tax collector at 310
least once per quarter of each year. 311
(b) Upon receipt of a delinquency notice, the tax 312
collector shall not issue or renew a motor vehicle road and bridge 313
privilege license for any motor vehicle owned by a person who is 314
delinquent in the payment of fees unless those fees in addition to 315
any other taxes or fees assessed against the motor vehicle are 316
paid. Payment of all delinquent garbage fees shall be deemed a 317
condition of receiving a motor vehicle road and privilege license 318
tag. 319
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(c) The tax collector may forward the motor vehicle 320
road and privilege license tag renewal notices to the designated 321
county official or entity that is responsible for the billing and 322
collection of the county garbage fees. The designated county 323
official or the billing and collection entity shall identify those 324
license tags that shall not be issued due to delinquent garbage 325
fees. The designated county official or the billing and 326
collection entity shall stamp a message on the license tag renewal 327
notices that the tag will not be renewed until delinquent garbage 328
fees are paid. The designated county official or the billing and 329
collection entity shall return the license tag notices to the tax 330
collector before the first of the month. 331
(d) Any appeal from a decision of the board of 332
supervisors under this section regarding payment of delinquent 333
garbage fees may be taken as provided in Section 11-51-75. 334
(5) The board of supervisors may levy the garbage fees as a 335
special assessment against the property in lieu of the lien 336
authorized in this section. The board of supervisors shall 337
certify to the tax collector the assessment due from the owner of 338
the property. The tax collector shall enter the assessment upon 339
the annual tax roll of the county and shall collect the assessment 340
at the same time he collects the county ad valorem taxes on the 341
property. 342
No real or personal property shall be sold to satisfy any 343
assessment imposed under this subsection (5). 344
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(6) Liens created under this statute shall be contained in 345
the chancery clerk's office in a separate hard copy book format 346
and/or a digital format and shall include all information 347
necessary for the recording and indexing therein. The registry 348
created herein shall be created on or before January 1, 2024. 349
SECTION 4. Section 21-19-2, Mississippi Code of 1972, is 350
brought forward as follows: 351
21-19-2. (1) (a) To defray the cost of establishing, 352
operating and maintaining the system provided for in Section 353
21-19-1, the governing authority of a municipality may develop a 354
system for the billing and/or collection of any fees or charges 355
imposed on each person furnished garbage and/or rubbish collection 356
and/or disposal service by the municipality or at the expense of 357
the municipality. The governing authority of the municipality 358
shall provide for the collection of the fees or charges. 359
(b) The governing authority of a municipality may enter 360
into a contract upon mutual agreement with a public or private 361
corporation, nonprofit corporation, planning and development 362
district or a public agency, association, utility or utility 363
district within the area receiving garbage and/or rubbish 364
collection and/or disposal services from the municipality for the 365
purpose of developing, maintaining, operating and administering a 366
system for the billing and/or collection of fees or charges 367
imposed by the municipality for garbage and/or rubbish collection 368
and/or disposal services. The entity with whom the governing 369
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authority of a municipality contracts shall notify the governing 370
authority of the municipality monthly of any unpaid fees or 371
charges assessed under this section. Any entity that contracts to 372
provide a service to customers, within the area being served by 373
the municipality's garbage and/or rubbish collection and/or 374
disposal system, may provide a list of its customers to the 375
governing authority of the municipality upon the request of the 376
governing authority. 377
(2) (a) To defray the cost of establishing and operating 378
the system provided for in Section 21-19-1, the governing body of 379
a municipality may levy an ad valorem tax not to exceed four (4) 380
mills on all taxable property within the area served by the 381
municipality's garbage and/or rubbish collection and/or disposal 382
system. The service area may be comprised of incorporated and/or 383
unincorporated areas within a county; however, no property shall 384
be subject to this levy unless that property is within an area 385
served by a municipality's garbage and/or rubbish collection 386
and/or disposal system. The rate of the ad valorem tax levied 387
under this section shall be shown as a line item on the notice of 388
ad valorem taxes on taxable property owed by the taxpayer. 389
(b) In addition to or in lieu of any other method 390
authorized to defray the cost of establishing and operating the 391
system provided for in Section 21-19-1, the governing body of a 392
municipality that has established a garbage and/or rubbish 393
collection and/or disposal system may assess and collect fees or 394
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charges to defray the costs of such services. The governing 395
authority may assess and collect the fees or charges from each 396
single family residential generator of garbage and/or rubbish. 397
The governing authority also may assess and collect such fees or 398
charges from each industrial, commercial and multi-family 399
residential generator of garbage and/or rubbish for any time 400
period that the generator has not otherwise contracted for the 401
collection of garbage and/or rubbish that is ultimately disposed 402
of at a permitted or authorized nonhazardous solid waste 403
management facility. 404
(c) Before the adoption of any resolution or ordinance 405
to increase the ad valorem tax assessment or fees or charges 406
authorized by this section, the governing authority of a 407
municipality shall have published a notice advertising their 408
intent to increase the ad valorem tax assessment or fees or 409
charges authorized by this section. The notice shall specify the 410
purpose of the proposed increase, the proposed percentage increase 411
and the proposed percentage increase in total revenues for garbage 412
and/or rubbish collection and/or disposal services or shall 413
contain a copy of any resolution by the governing authority 414
stating their intent to increase the ad valorem tax assessment or 415
fees or charges authorized by this section. The notice shall be 416
published in a newspaper having general circulation in the 417
municipality for no less than three (3) consecutive weeks before 418
the adoption of the order. The notice shall be in print no less 419
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than the size of eighteen (18) point and shall be surrounded by a 420
one-fourth (1/4) inch black border. The notice shall not be 421
placed in the legal section notice of the newspaper. There shall 422
be no language in the notice inferring a mandate from the 423
Legislature. 424
In addition to the requirement for publication of notice, the 425
governing authority of a municipality shall notify each person 426
furnished garbage and/or rubbish collection and/or disposal 427
service of any increase in the ad valorem tax assessment or fees 428
or charges authorized by this section. In the case of an increase 429
of the ad valorem tax assessment, a notice shall be conspicuously 430
placed on or attached to the first ad valorem tax bill on which 431
the increased assessment is effective. In the case of an increase 432
in fees or charges, a notice shall be conspicuously placed on or 433
attached to the first bill for fees or charges on which the 434
increased fees or charges are assessed. There shall be no 435
language in any notice inferring a mandate from the Legislature. 436
(d) The governing authority of a municipality may adopt 437
an ordinance authorizing the granting of exemptions from the fees 438
or charges for certain generators of garbage and/or rubbish. The 439
ordinance shall define clearly those generators that may be 440
exempted and shall be interpreted consistently by the governing 441
authority when determining whether to grant or withhold requested 442
exemptions. 443
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(e) The governing authority may borrow money for the 444
purpose of defraying the expenses of the system in anticipation 445
of: 446
(i) The tax levy authorized under this section; 447
(ii) Revenues resulting from the assessment of any 448
fees or charges for garbage and/or rubbish collection and/or 449
disposal; or 450
(iii) Any combination thereof. 451
(3) (a) Fees or charges for garbage and/or rubbish 452
collection and/or disposal shall be assessed jointly and severally 453
against the generator of the garbage and/or rubbish and against 454
the owner of the property furnished the service. However, any 455
person who pays, as a part of a rental or lease agreement, an 456
amount for garbage and/or rubbish collection and/or disposal 457
services shall not be held liable upon the failure of the property 458
owner to pay such fees. 459
(b) Every generator assessed the fees or charges 460
provided for and limited by this section and the owner of the 461
property occupied by that generator shall be jointly and severally 462
liable for the fees and/or charges so assessed. The fees or 463
charges shall be a lien upon the real property offered garbage 464
and/or rubbish collection and/or disposal service. 465
At the discretion of the governing body of the municipality, 466
fees or charges assessed for the service may be assessed annually. 467
If fees or charges are assessed annually, the fees or charges for 468
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each calendar year shall be a lien upon the real property offered 469
the service beginning on January 1 of the next immediately 470
succeeding calendar year. The person or entity owing the fees or 471
charges, upon signing a form provided by the governing authority, 472
may pay the fees or charges in equal installments. 473
If fees or charges so assessed are assessed on a basis other 474
than annually, the fees or charges shall become a lien on the real 475
property offered the service on the date that the fees or charges 476
become due and payable. 477
No real or personal property shall be sold to satisfy any 478
lien imposed under this section. 479
The municipality shall mail a notice of the lien, including 480
the amount of unpaid fees or charges and a description of the 481
property subject to the lien, to the owner of the property subject 482
to the lien. 483
(c) The municipal governing body shall notify the 484
county tax collector of any unpaid fees or charges assessed under 485
this section within ninety (90) days after such fees or charges 486
are due. Upon receipt of a delinquency notice, the tax collector 487
shall not issue or renew a motor vehicle road and bridge privilege 488
license for any motor vehicle owned by a person who is delinquent 489
in the payment of fees or charges, unless such fees or charges, in 490
addition to any other taxes or fees assessed against the motor 491
vehicle, are paid. 492
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(d) Liens created under this section may be discharged 493
as follows: 494
(i) By filing with the municipal tax collector a 495
receipt or acknowledgement, signed by the municipality, that the 496
lien has been paid or discharged; or 497
(ii) By depositing with the municipal tax 498
collector money equal to the amount of the claim, which money 499
shall be held for the benefit of the municipality. 500
SECTION 5. Section 27-41-59, Mississippi Code of 1972, is 501
brought forward as follows: 502
27-41-59. (1) Except as otherwise provided in Section 503
27-41-2, on the first Monday of April, if the tax collector has 504
exercised his option to hold a tax sale on that day, and on the 505
last Monday of August, as the case may be, if the taxes remain 506
unpaid, the tax collector shall proceed to sell, for the payment 507
of taxes then remaining due and unpaid, together with all fees, 508
penalties and damages provided by law, the land or so much and 509
such parts of the land of each delinquent taxpayer to the highest 510
and best bidder for cash as will pay the amount of taxes due by 511
him and all costs and charges. He shall first offer one hundred 512
sixty (160) acres or a smaller separately described subdivision, 513
if the land is less than one hundred sixty (160) acres. If the 514
first parcel so offered does not produce the amount due, then he 515
shall offer as an entirety all the land constituting one (1) 516
tract. Each separate assessment as it appears and is described on 517
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the assessment roll shall constitute one (1) tract for the purpose 518
of sale for taxes, notwithstanding the fact that the person who is 519
the owner thereof, or to whom it is assessed, is the owner of or 520
is assessed with other lands, the whole of which constitutes one 521
(1) entire tract but appears on the assessment roll in separate 522
subdivisions. Upon offering the land of any delinquent taxpayer 523
constituting one (1) tract, if no person will bid for it, the 524
whole amount of taxes and all costs incident to the sale, the tax 525
collector shall strike it off to the state. Except as otherwise 526
provided in subsection (2) of this section, the sale shall be 527
continued from day to day within the hours from 8:30 o'clock in 528
the forenoon and 4:30 o'clock in the afternoon until completed. 529
(2) The tax collector is authorized to enter into an 530
agreement with an online provider to conduct tax sales using 531
online bidding and sale. Such agreement must be ratified by the 532
county board of supervisors in order to be binding. Upon 533
ratification of the agreement by the county board of supervisors, 534
the tax collector may conduct the tax sale online as provided in 535
this section. The time during which online bids can be made at a 536
tax sale conducted under this subsection shall be established in 537
the agreement and, if the tax sale is to be conducted using the 538
procedure authorized by this subsection, the time during which 539
online bids can be made at the sale shall be included in the 540
advertisement required by Section 27-41-55. In counties having 541
two (2) court districts, the online tax sale shall separate the 542
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ST: County garbage collection and liens; bring
forward code sections.
court districts into two (2) separate portals to distinguish each 543
district. 544
(3) A failure to advertise, an error in the advertisement, 545
or an error in conducting the sale shall not invalidate a sale at 546
the proper time and place for taxes of any land on which the taxes 547
were due and not paid, but a sale made at the wrong time or at the 548
wrong place shall be void. Any person sustaining damages by 549
reason of any failure or error by the tax collector may recover 550
damages therefor on his official bond. 551
SECTION 6. This act shall take effect and be in force from 552
and after July 1, 2026. 553