Bill Text: MS HB568 | 2018 | Regular Session | Introduced
Bill Title: Ad valorem taxes; require purchases of land sold for taxes to provide copy of sale receipt to owner of land sold.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2018-01-30 - Died In Committee [HB568 Detail]
Download: Mississippi-2018-HB568-Introduced.html
MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Ways and Means
By: Representative Eubanks
House Bill 568
AN ACT TO AMEND SECTION 27-41-75, MISSISSIPPI CODE OF 1972, TO REQUIRE A PURCHASER OF LAND SOLD FOR THE NONPAYMENT OF AD VALOREM TAXES TO MAIL TO THE RECORD OWNER OF THE LAND AT THE TIME THE LAND WAS SOLD A COPY OF THE TAX SALE RECEIPT PROVIDED TO THE PURCHASER BY THE TAX COLLECTOR; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-41-75, Mississippi Code of 1972, is amended as follows:
27-41-75. (1) The tax collector shall, upon payment of the purchase price, deliver to the purchaser of lands sold for taxes a receipt showing the amount paid, a description of the land sold, the amount of taxes due thereon, and the date of the sale; and such receipt signed by the tax collector shall be evidence of the purchase of said land by said purchaser. The State Auditor shall prescribe the form to be used for said receipt.
(2) Not later than thirty (30) days after receiving such receipt from the tax collector, the purchaser of land sold for taxes shall mail a copy of the receipt to the record owner of the land at the time the land was sold for taxes. The purchaser shall mail the copy of the receipt by registered or certified mail to the last known address of the record owner as provided by the tax collector. The purchaser also shall mail a copy of the receipt to such owner not later than February 1 of each of the next two (2) succeeding years.
SECTION 2. This act shall take effect and be in force from and after July 1, 2018.
