Bill Text: MS HB1307 | 2019 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Land sold for nonpayment of ad valorem taxes; sale is voidable at option of owner if chancery clerk fails to send required notice.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-04-16 - Approved by Governor [HB1307 Detail]

Download: Mississippi-2019-HB1307-Comm_Sub.html

MISSISSIPPI LEGISLATURE

2019 Regular Session

To: Ways and Means

By: Representative Barton

House Bill 1307

(COMMITTEE SUBSTITUTE)

AN ACT TO AMEND SECTION 27-43-3, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT IF A CHANCERY CLERK FAILS TO PROVIDE THE REQUIRED NOTICE TO AN OWNER OF PROPERTY SOLD DUE TO NONPAYMENT OF AD VALOREM TAXES BEFORE THE EXPIRATION OF THE PERIOD FOR REDEMPTION OF THE PROPERTY, THEN THE SALE IS VOIDABLE AT THE OPTION OF THE OWNER; TO BRING FORWARD SECTION 27-43-4, MISSISSIPPI CODE OF 1972, WHICH PROVIDE FOR THE DUTIES OF A MUNICIPAL CLERK TO PROVIDE NOTICE TO OWNERS AND LIENORS WHEN A MUNICIPALITY SALES PROPERTY DUE TO NONPAYMENT OF MUNICIPAL TAXES FOR AD VALOREM OR SPECIAL IMPROVEMENTS, FOR THE PURPOSES OF POSSIBLE AMENDMENT; TO PROVIDE THAT COUNTY BOARDS OF SUPERVISORS AND MUNICIPAL GOVERNING AUTHORITIES MAY OFFER TO MEDICARE ELIGIBLE COUNTY AND MUNICIPAL EMPLOYEES SUPPLEMENTAL COMPENSATION, INSURANCE OR BENEFITS IF THE EMPLOYEES CHOOSE TO SECURE MEDICARE COVERAGE IN LIEU OF PARTICIPATING IN ANY COUNTY OR MUNICIPAL MEDICAL OR HEALTH INSURANCE PROGRAM, AS THE CASE MAY BE; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 27-43-3, Mississippi Code of 1972, is amended as follows:

     27-43-3.  The clerk shall issue the notice to the sheriff of the county of the reputed owner's residence, if he is a resident of the State of Mississippi, and the sheriff shall be required to serve notice as follows:

          (a)  Upon the reputed owner personally, if he can be found in the county after diligent search and inquiry, by handing him a true copy of the notice;

          (b)  If the reputed owner cannot be found in the county after diligent search and inquiry, then by leaving a true copy of the notice at his usual place of abode with the spouse of the reputed owner or some other person who lives at his usual place of abode above the age of sixteen (16) years, and willing to receive the copy of the notice; or

          (c)  If the reputed owner cannot be found after diligent search and inquiry, and if no person above the age of sixteen (16) years who lives at his usual place of abode can be found at his usual place of abode who is willing to receive the copy of the notice, then by posting a true copy of the notice on a door of the reputed owner's usual place of abode.

     The sheriff shall make his return to the chancery clerk issuing the notice.  The clerk shall also mail a copy of the notice to the reputed owner at his usual street address, if it can be ascertained after diligent search and inquiry, or to his post-office address if only that can be ascertained, and he shall note such action on the tax sales record.  The clerk shall also be required to publish the name and address of the reputed owner of the property and the legal description of the property in a public newspaper of the county in which the land is located, or if no newspaper is published as such, then in a newspaper having a general circulation in the county.  The publication shall be made at least forty-five (45) days prior to the expiration of the redemption period.

     If the reputed owner is a nonresident of the State of Mississippi, then the clerk shall mail a copy of the notice to the reputed owner in the same manner as set out in this section for notice to a resident of the State of Mississippi, except that notice served by the sheriff shall not be required.

     Notice by mail shall be by registered or certified mail.  In the event the notice by mail is returned undelivered and the notice as required in this section to be served by the sheriff is returned not found, then the clerk shall make further search and inquiry to ascertain the reputed owner's street and post-office address.  If the reputed owner's street or post-office address is ascertained after the additional search and inquiry, the clerk shall again issue notice as set out in this section.  If notice is again issued and it is again returned not found and if notice by mail is again returned undelivered, then the clerk shall file an affidavit to that effect and shall specify in the affidavit the acts of search and inquiry made by him in an effort to ascertain the reputed owner's street and post-office address and the affidavit shall be retained as a permanent record in the office of the clerk and that action shall be noted on the tax sales record.  If the clerk is still unable to ascertain the reputed owner's street or post-office address after making search and inquiry for the second time, then it shall not be necessary to issue any additional notice but the clerk shall file an affidavit specifying the acts of search and inquiry made by him in an effort to ascertain the reputed owner's street and post-office address and the affidavit shall be retained as a permanent record in the office of the clerk and that action shall be noted on the tax sale record.

     For examining the records to ascertain the record owner of the property, the clerk shall be allowed a fee of Fifty Dollars ($50.00); for issuing the notice the clerk shall be allowed a fee of Two Dollars ($2.00) and, for mailing the notice and noting that action on the tax sales record, a fee of One Dollar ($1.00); and for serving the notice, the sheriff shall be allowed a fee of Thirty-five Dollars ($35.00).  For issuing a second notice, the clerk shall be allowed a fee of Five Dollars ($5.00) and, for mailing the notice and noting that action on the tax sales record, a fee of Two Dollars and Fifty Cents ($2.50), and for serving the second notice, the sheriff shall be allowed a fee of Thirty-five Dollars ($35.00).  The clerk shall also be allowed the actual cost of publication.  The fees and cost shall be taxed against the owner of the land if the land is redeemed, and if not redeemed, then the fees are to be taxed as part of the cost against the purchaser.  The failure of the landowner to actually receive the notice herein required shall not render the title void, provided the clerk and sheriff have complied with the duties prescribed for them in this section.

     Should the clerk inadvertently fail to send notice as prescribed in this section, then the sale shall be * * *void voidable at the option of the owner and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid.

     SECTION 2.  Section 27-43-4, Mississippi Code of 1972, is brought forward as follows:

     27-43-4.  With respect to lands sold for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other requirements as set forth in Sections 27-43-1 through 27-43-11, inclusive, and for so doing, the municipality shall be allowed the same fees as set forth in said sections.  However, all certificates or affidavits of the municipal clerk shall be filed with the chancery clerk of the county in which the municipality is located for which the chancery clerk shall be allowed a filing fee of One Dollar ($1.00) per affidavit or certificate.

SECTION 3.  (1)  Any board of supervisors or governing authority of any municipality may offer to any Medicare eligible employee of the county or municipality supplemental compensation, insurance and/or benefits if the employee chooses to secure Medicare coverage in lieu of participating in any county or municipal medical or health insurance program, as the case may be.

     (2)  Before the supplemental compensation, insurance and/or benefits may be provided to the Medicare eligible employee as specified under this section, the employee must provide verifiable proof that he or she has secured coverage under Medicare.

     SECTION 4.  This act shall take effect and be in force from and after July 1, 2019.


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