Bill Text: MS HB693 | 2017 | Regular Session | Introduced
Bill Title: Estates; require executors or administrators to examine the Uniform State Tax Lien Registry.
Sponsorship: Partisan Bill (Republican 1)
Status: (Failed) 2017-01-31 - Died In Committee [HB693 Detail]
Download: Mississippi-2017-HB693-Introduced.html
MISSISSIPPI LEGISLATURE
2017 Regular Session
To: Judiciary A
By: Representative Smith
House Bill 693
AN ACT TO AMEND SECTION 91-7-145, MISSISSIPPI CODE OF 1972, TO REQUIRE THE EXECUTOR OR ADMINISTRATOR OF AN ESTATE TO EXAMINE THE UNIFORM STATE TAX LIEN REGISTRY FOR TAX LIENS ENROLLED AGAINST THE DECEDENT AND CERTIFY THAT SUCH EXAMINATION HAS BEEN MADE IN THE AFFIDAVIT REQUIRED TO BE FILED WITH THE COURT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 91-7-145, Mississippi Code of 1972, is amended as follows:
91-7-145. (1) The executor
or administrator shall examine the Uniform State Tax Lien Registry for tax
liens enrolled against the decedent and shall make other reasonably
diligent efforts to identify persons having claims against the estate. * * * The executor or administrator
shall mail a notice to persons so identified, at their last-known address,
informing them that a failure to have their claim probated and registered by
the clerk of the court granting letters within ninety (90) days after the first
publication of the notice to creditors will bar * * * the claim as provided in Section 91-7-151.
(2) The executor or
administrator shall file with the clerk of the court an affidavit * * * certifying that * * * the executor or administrator has
examined the Uniform State Tax Lien Registry, has made other
reasonably diligent efforts to identify persons having claims against the
estate, and has given notice by mail as required in subsection (1) of
this section to all persons so identified. Upon filing * * * the affidavit, it shall be the duty
of the executor or administrator to publish in some newspaper in the county a
notice requiring all persons having claims against the estate to have the * * * claim probated and registered by
the clerk of the court granting letters * * *. The notice shall state the
time when the letters were granted and that a failure to probate and register
within ninety (90) days after the first publication of * * * the notice will bar the claim. The
notice shall be published for three (3) consecutive weeks, and proof of
publication shall be filed with the clerk. If a paper * * * is not published in the county,
notice by posting at the courthouse door and three (3) other places of public
resort in the county shall suffice, and the affidavit of * * * the posting filed shall be evidence
thereof in any controversy in which the fact of * * * the posting shall be brought into
question.
(3) The filing of proof of
publication as provided in this section shall not be necessary to set the
statute of limitation to running, but proof of publication shall be filed with
the clerk of the court in which the cause is pending at any time before a
decree of final discharge shall be rendered * * *. The time for filing proof of
publication shall not be limited to the ninety-day period in which creditors
may probate claims.
SECTION 2. This act shall take effect and be in force from and after July 1, 2017.
