Bill Amendment: MS HB1475 | 2026 | Regular Session

Mississippi House Bill 1475

NOTE: For additional amemendments please see the Bill Drafting List

Bill Title: Tax forfeited land; clarify title and redemption period.

Status: 2026-03-30 - Died In Conference [HB1475 Detail]

Download: Mississippi-2026-HB1475-House_Amendment_No_1.html

Adopted

AMENDMENT NO 1 PROPOSED TO

House Bill No. 1475

BY: Committee

AMEND on lines 31 and 32 by deleting all underlined language.

AMEND FURTHER on line 38 by inserting the following after the word "land":

"with perfect fee simple title to the land and all property thereon"

AMEND FURTHER by deleting lines 59 through 87 in its entirety and inserting in lieu thereof:

"(2) (a) If the deed is not demanded within thirty (30) working days of when the period of redemption expired, the chancery clerk shall offer the deed up for demand by notice in writing, by registered mail to the post-office addresses and/or email addresses on record with the chancery clerk's office to the two (2) most recent tax sale purchasers for such land, with priority for demand given to the tax sale purchaser who was the first purchaser in chronological order of the two (2) most recent tax sale purchasers.

(b) The chancery clerk shall send out the notices as follows:

(i) The first notice shall be sent to the first tax sale purchaser who was the first purchaser in chronological order of the two (2) most recent tax sale purchaser no more than forty-five (45) days after the end of the redemption period. Such person shall respond no later than 5:00 p.m. on the thirtieth day from the mailing of the notice, in the manner provided by the clerk. If the thirtieth day occurs on a weekend or holiday, the deadline shall be no later than 5:00 p.m. on the next business day after the thirtieth day.

(ii) If the tax sale purchaser described in this subsection (2)(b)(i) fails to demand the deed, the clerk shall send the second notice to the second, and most recent tax sale purchaser no more than fifteen (15) days after the immediate, most recent person waives the notice. The second, most recent tax sale purchaser shall respond no later than 5:00 p.m. on the thirtieth day from the mailing of the notice in the manner provided by the clerk. If the thirtieth day occurs on a weekend or holiday, the deadline shall be no later than 5:00 p.m. on the next business day after the thirtieth day.

(iii) Failure of any tax sale purchaser to respond in the manner prescribed by the chancery clerk and within the timelines prescribed by this paragraph (b) shall be considered a waiver of the demand for the deed.

(c) The chancery clerk shall process the demand for deeds as described in this subsection (2). Each chancery clerk shall provide the same manner of receipt for demands for deeds for both tax sale purchasers per property.

The chancery clerk shall certify the land and all property thereon to the Secretary of State on the required forms as described in Section 27-45-21. The taxing authority for the land shall cancel all debt, including costs for repair, rents and improvements, that accrued on the land during the redemption period when the chancery clerk certifies the land to the Secretary of State. The Secretary of State shall receive perfect fee simple title to the land and any property thereon, free of any liens."

AMEND FURTHER on line 91 by deleting "twenty (120)" and inserting in lieu thereof:

"one hundred fifty (150)"