Bill Text: MS HB1475 | 2026 | Regular Session | Engrossed
Bill Title: Tax forfeited land; clarify title and redemption period.
Sponsorship: Partisan Bill (Republican 2)
Status: (Failed) 2026-03-30 - Died In Conference [HB1475 Detail]
Download: Mississippi-2026-HB1475-Engrossed.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Judiciary A
By: Representatives Fondren, Mansell
House Bill 1475
(As Passed the House)
AN ACT TO AMEND SECTION 27-45-23, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT PERFECT FEE SIMPLE TITLE TO LAND AND ANY PROPERTY THEREON SHALL PASS TO A TAX SALE PURCHASER WHO DEMANDS A DEED OR TO THE SECRETARY OF STATE IF NO ONE DEMANDS THE DEED; TO AMEND SECTION 27-45-21, MISSISSIPPI CODE OF 1972, TO REVISE THE TIME PERIOD FOR THE CHANCERY CLERK TO PROVIDE A LIST OF LANDS STRUCK TO THE STATE TO THE SECRETARY OF STATE; TO AMEND SECTION 11-17-1, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE CLARIFICATION OF PERFECT FEE SIMPLE TITLE PROVIDED IN THIS ACT; TO AMEND SECTION 29-1-21, MISSISSIPPI CODE OF 1972, TO BAR CERTAIN CLAIMS AFTER LAND IS STRUCK OFF TO THE STATE; TO BRING FORWARD SECTION 27-43-3, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE NOTICE TO OWNERS OF LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-43-5, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE DUTY OF CHANCERY CLERK TO PROVIDE NOTICE TO LIENORS OF LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-45-27, MISSISSIPPI CODE OF 1972, WHICH PROVIDES HOW INTEREST IS CALCULATED FOR TAX PURCHASED LAND, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-45-23, Mississippi Code of 1972, is amended as follows:
27-45-23. * * *
Except as otherwise provided in this section, when the period of
redemption has expired, the chancery clerk shall, on demand, execute deeds
of conveyance with perfect fee simple title the land and all property
thereon to individuals purchasing lands at tax sales. Which conveyances
shall be essentially in the following form to-wit:
"State of Mississippi, County of ________
Be it known, that ________, tax collector of said county of ________, did, on the ________ day of ________, A.D. ________, according to law, sell the following land, situated in said county and assessed to ________ to-wit: ________ (here describe the land) ________ for the taxes assessed thereon (or when sold for other taxes it should be so stated) for the year A.D. ________, when ________ became the best bidder therefor, at and for the sum of ________ Dollars and ________ Cents; and the same not having been redeemed, I therefore sell and convey said land with perfect fee simple title to the land and all property thereon to the said ________.
Given under my hand, the ________ day of ________, A.D. ________.
________________
Chancery Clerk."
Such conveyance shall be attested by the seal of the office of the chancery clerk and shall be recordable when acknowledged as land deeds are recorded, and such conveyance shall vest in the purchaser a perfect fee simple title to the land and all property thereon with the immediate right of possession and ownership to the land sold for taxes and to all property thereon. No such conveyance shall be invalidated in any court except by proof that the land was not liable to sale for the taxes, or that the taxes for which the land was sold had been paid before sale, or that the sale had been made at the wrong time or place. If any part of the taxes for which the land was sold was illegal or not chargeable on it, but part was chargeable, that shall not affect the sale nor invalidate the conveyance, unless it appears that before sale the amount legally chargeable on the land was paid or tendered to the tax collector.
(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:
(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.
SECTION 2. Section 27-45-21, Mississippi Code of 1972, is amended as follows:
27-45-21. (1) It shall be
the duty of the chancery clerk, within * * * one hundred fifty (150) days
after the period of redemption has expired, to certify to the Secretary of
State a list, on forms provided by the Secretary of State, of all lands struck
off to the state for taxes, which have not been redeemed. The list shall show
a description of the land, all costs, officer's and printer's fees, the tax for
which it sold, segregated as to state, county, levee and drainage districts,
and of all taxes due on the lands for the year in which it was struck off to
the state, segregated as to state, county, levee and drainage districts, a
total of two (2) years' taxes listed separately (the taxes for which it sold
and accrued taxes for one (1) year). If any chancery clerk shall fail or
neglect to transmit such lists within the time specified, he shall be liable to
the state on his official bond in the penalty of Fifty Dollars ($50.00) for
each day that he is in default. The penalty to be collected by the Department
of Revenue, or by the Attorney General, in a suit instituted for that purpose
upon request of the Secretary of State; provided that the Secretary of State,
if so requested by any chancery clerk before the expiration of ten (10) days
and for good cause shown, may grant a reasonable extension of the time within
which the clerk shall transmit his list.
(2) The Secretary of State
may provide the forms described in subsection (1) of this section for
certifying lands struck off to the state for taxes to the chancery clerk as an
electronic record. The chancery clerk may certify the list of all lands struck
off to the state by completing and submitting the form containing the
electronic signature of the chancery clerk to the Secretary of State. An
electronic record of the list submitted by the chancery clerk to the Secretary
of State in the prescribed form and containing the electronic signature of the
chancery clerk shall vest * * *good perfect fee simple title to the land and all
property thereon in the State of Mississippi to all lands listed in the
form.
SECTION 3. Section 11-17-1, Mississippi Code of 1972, is amended as follows:
11-17-1. Any person holding or claiming under a tax title lands heretofore or hereafter sold for taxes, when the period of redemption has expired, may proceed by sworn complaint in the chancery court to have such title confirmed and quieted granting the person perfect fee simple title ownership to the land and all property thereon, and shall set forth in his complaint his claim under the tax sale, and the names and places of residence of all persons interested in the land, so far as known to plaintiff, or as he can ascertain by diligent inquiry. Where the names of persons in interest or their places of residence are unknown and have not been ascertained by diligent inquiry, the complaint shall so state. Where the name and places of residence of persons in interest are given they shall be made parties defendant. Where the complaint shall show that the persons interested are unknown to plaintiff and that he has made diligent inquiry for their names and could not obtain them, all persons interested may be made defendants by a notice addressed: "To all persons having or claiming any interest in the following described land, sold for taxes on (inserting date of sale), viz: (Describing land as described in the tax collector's conveyance)." The notice shall state the nature of the suit and it shall be published in accordance with the requirements of the Mississippi Rules of Civil Procedure. It shall be lawful in all cases to set forth in the complaint the names of all persons interested, as far as ascertained, and make them parties and also to join and make defendants "all persons having or claiming any legal or equitable interest in" the lands described in the complaint. Such suits shall be proceeded with as other cases; and if the complaints be taken for confessed, or if it appear that plaintiff is entitled to a judgment, it shall be rendered, confirming the tax title against all persons claiming to hold the land by title existing at the time of the sale for taxes. Such judgment shall vest in the plaintiff, without any conveyance by a master or commissioner, a good and sufficient title to said land; and such judgment shall, in all courts of this state, be held as conclusive evidence that the perfect fee simple title to said land and all property thereon was vested in the plaintiff, as against all persons claiming the same under the title existing prior to the sale for taxes.
SECTION 4. Section 29-1-21, Mississippi Code of 1972, is amended as follows:
29-1-21. The Secretary of State, on receiving from the chancery clerk the list of unredeemed lands sold to the state for taxes, shall enter the same in the register of tax lands by counties and in the regular order of townships, ranges and sections; and if the description of any of the lands be indefinite or defective and need to be made good by reference to the assessment roll under which it was sold, the Secretary of State may add to the description such alternative description as will clearly designate the land, prefacing the same with words "being as appears by the assessment roll of said county, for the year _____." The Secretary of State, with the approval of the Governor, may sell the tax lands in the manner provided in this chapter, at such prices and under such terms and conditions as the Secretary of State with the approval of the Governor may fix, subject to the limitations imposed in this chapter, or the Secretary of State, with the approval of the Governor, may transfer any of the tax lands to any other state agency, county, municipality or political subdivision of the state. Such agency or subdivision then may retain or dispose of those lands as provided by law. If a state agency, county, municipality, or other political subdivision of the state, has applied for transfer or purchase of the tax lands, it shall have priority over all other applicants except the original owner, his heirs or assigns. The courts shall not recognize claims by the original owner, his heirs or assigns, any other party or political subdivision, after unredeemed lands are sold to the state for taxes and received by the Secretary of State's office or conveyed to a state agency, county, municipality or other political subdivision.
SECTION 5. Section 27-43-3, Mississippi Code of 1972, is brought forward as follows:
27-43-3. The clerk shall
issue the notice to the sheriff or a constable of the county of the reputed
owner's residence, with prior approval by the board of supervisors with the
acknowledgement that the board will cover any incurred costs of any initial
system updates required to facilitate this action if the owner is a resident of the State of Mississippi,
and the sheriff or constable shall also 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 or constable 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 or constable 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 or constable 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 or constable shall be allowed a fee of Forty-five Dollars ($45.00). 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 or constable shall be allowed a fee of Forty-five Dollars ($45.00). 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 or constable 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 and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid.
SECTION 6. Section 27-43-5, Mississippi Code of 1972, is brought forward as follows:
27-43-5. It shall be the duty of the clerk of the chancery court to examine the record of deeds, mortgages and deeds of trust in his office to ascertain the names and addresses of all mortgagees, beneficiaries and holders of vendors liens of all lands sold for taxes; and he shall, within the time fixed by law for notifying owners, send by certified mail with return receipt requested to all such lienors so shown of record the following notice, to-wit:
"State of Mississippi, To ______________________
County of ___________
You will take notice that ___________________ (here describe lands) assessed to, or supposed to be owned by __________________ was on the ______ day of _______________, 2___, sold to _____________________ for the taxes of __________________ (giving year) upon which you have a lien by virtue of the instrument recorded in this office in ______ Book _____, page _____, dated __________________, and that the title to said land will become absolute in said purchaser unless redemption from said sale be made on or before the ______ day of 2___.
This _____ day of _____, 2___.
__________________________________________
Chancery Clerk of _________ County, Miss."
SECTION 7. Section 27-45-27, Mississippi Code of 1972, is brought forward as follows:
27-45-27. (1) The amount paid by the purchaser of land at any tax sale thereof for taxes, either state and county, levee or municipal, and interest on the amount paid by the purchaser at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, and all expenses of the sale and registration, thereof shall be a lien on the land in favor of the purchaser and the holder of the legal title under him, by descent or purchase, if the taxes for which the land was sold were due, although the sale was illegal on some other ground. The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree. In all suits for the possession of land, the defendant holding by descent or purchase, mediately or immediately, from the purchaser at tax sale of the land in controversy, may set off against the complainant the above-described claim, which shall have the same effect and be dealt with in all respects as provided for improvements in a suit for the possession of land. But the term "suits for the possession of land," as herein used, does not include an action of unlawful entry and detainer.
(2) No purchaser of land at any tax sale, nor holder of the legal title under him by descent or distribution, shall have any right of action to challenge the validity of the tax sale.
(3) No county or municipal officer shall be liable to any purchaser at a tax sale or any recipient of a tax deed for any error or inadvertent omission by such official during any tax sale.
SECTION 8. This act shall take effect and be in force from and after July 1, 2026.
