40-10-184
Section 40-10-184 Auction procedures; winning bids; no extinguishment of restrictions,
covenants, etc. (a) On the day and time designated for a tax lien auction, the tax collecting
official shall proceed to auction all tax liens described in the tax lien auction list compiled
as provided in Section 40-10-183, except those for which the taxes, penalties, interest,
fees, and costs thereon have been paid. Any tax lien unsold after a tax lien auction shall
be retained by the county for future auction or sale as provided in this article. (b) A tax
lien shall be sold at auction pursuant to this article to the person who pays all taxes, interest,
penalties, fees, and costs due on the property, including an origination cost of twenty dollars
($20) as of the date of auction and a twenty dollar ($20) auction fee, and who, in addition,
bids the lowest interest rate on the amount required to be paid to redeem the property from
the sale. The beginning interest rate bid shall not exceed a rate of 12...
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40-10-187
Section 40-10-187 Tax lien certificate. (a) The tax collecting official shall make,
execute, and deliver a tax lien certificate to each purchaser at a tax lien sale or auction
or to each assignee thereafter and shall collect from the purchaser or assignee a fee of five
dollars ($5) for each tax lien certificate. The tax lien certificate shall be in a form provided
by the Department of Revenue and shall also include a certificate of redemption form as provided
in Section 40-10-194. (b) A tax lien certificate shall evidence the auction or sale
or assignment to the holder of the tax lien certificate of the delinquent and unpaid taxes,
penalties, interest, fees, and costs set forth therein and represented by the tax lien. (c)
A tax lien certificate shall bear the interest rate per annum as bid on by the purchaser at
the tax lien auction or as agreed upon by the purchaser at the tax lien sale, until the tax
lien certificate is redeemed as provided pursuant to Section 40-10-193. (d) The tax...

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40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person
responsible for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first
priority lien provided by Section 40-1-3 against any parcel of real property representing
taxes assessed and levied against the property, together with interest, penalties, fees, and
costs applicable by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens
advertised under Section 40-10-182 and held no earlier than March 1 or later than June
15 of the current ad valorem tax year where the awarding of the tax lien certificate is based
on the lowest interest rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax
lien by private sale between a tax collecting official and the purchaser of a tax lien under
Section 40-10-199. (5) UNIFORM PARCEL NUMBER. The unique parcel identification number...

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40-10-188
Section 40-10-188 Record of tax lien auctions and sales. The tax collecting official
shall make a correct record of all auctions and sales of tax liens in a durable book or an
electronic file, which shall be known as the record of tax lien auctions and sales, containing
all of the following: (1) The date of auction or sale. (2) A description of each parcel and
uniform parcel number on which a tax lien was auctioned or sold. (3) The year of assessment
to which the tax lien relates. (4) The name and address of the property owner for whom the
property was assessed, if known. (5) The name and address of the original purchaser of the
tax lien. (6) The total amount of taxes, interest, penalties, fees, and costs due on the tax
lien, which relate to the year of assessment, as described in Section 40-10-187, as
of the date of the auction or sale of the tax lien to the original purchaser. (7) The interest
rate bid on by the purchaser at the tax lien auction or as agreed by the purchaser at the...

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16-13-96
Section 16-13-96 Sale - Generally. All warrants issued hereunder shall be sold to the
highest bidder at public sale unless sold at a better price within 30 days after failure to
receive any acceptable bid at a duly advertised public sale in accordance with this section.
A public sale shall be either on sealed bids or at auction. Bidders may be invited to name
the rate or rates of interest which the warrants are to bear or the board of education may
name a rate or rates of interest and invite bids thereon. The notice of a public sale shall
state whether the sale is to be on sealed bids or at auction and shall also state the amount
of the warrants to be sold, the maturities thereof, whether county or district tax is to be
pledged, the amount payable at each maturity and either the rate or rates of interest which
the warrants are to bear or that the bidders are invited to name the rate or rates of interest
and shall also state the time and place of the meeting of the board of education at...
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11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases
shall have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a.
The person who last appears as owner of the real property in the county office of the judge
of probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an
interest in the real property, or in any part thereof, legal or equitable, in severalty or
as tenant in common, whose identity and addresses are reasonably ascertainable from the records
of the Class 2 municipality or records maintained in the county office of the judge of probate
or as revealed by a full title search, consisting of 50 years or more. g. An...
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40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any
person liable to pay any final assessment of tax neglects or refuses to pay the same or fails
to appeal such final assessment within 30 days, it shall be lawful for the commissioner to
collect such tax (and such further sum as shall be sufficient to cover the expenses of the
levy) as herein provided or as otherwise provided by law. The commissioner may levy upon all
property and rights for property belonging to such person or on which there is a lien as provided
in this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate
makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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40-29-26
Section 40-29-26 Sale of seized property. (a) Notice of seizure. As soon as practicable
after seizure of property, notice in writing shall be given by the Commissioner of Revenue
or his delegate to the owner of the property (or, in the case of personal property, the possessor
thereof), or shall be left at his usual place of abode or business. If the owner cannot be
readily located, or has no dwelling or place of business within the state, the notice may
be mailed to his last known address. Such notice shall specify the sum demanded and shall
contain, in the case of real property, a description with reasonable certainty of the property
seized. (b) Notice of sale. The commissioner or his delegate shall as soon as practicable
after the seizure of the property give notice to the owner, in the manner prescribed in subsection
(a), and shall cause a notification to be published in some newspaper published or generally
circulated within the county wherein such seizure is made, or if there be...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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11-88-95
Section 11-88-95 Notice of and sale or exchange of bonds. All bonds issued under this
article, except bonds issued to the contractor and except funding and refunding bonds issued
by exchange as provided in this section, shall be sold to the highest bidder at public
sale; provided, that if at a duly advertised public sale in accordance with this section
no legal bid acceptable to the governing body shall be received, then such bonds may be sold
within 30 days thereafter at private sale to the United States of America or to the State
of Alabama. The public sale shall be either on sealed bids or at auction. The notice of a
public sale shall state whether the sale is to be on sealed bids or at auction and shall also
briefly recite the amount of the bonds to be sold, the maturities thereof, the amount payable
at each maturity, any redemption or prepayment privileges, the frequency with which interest
will be payable, either the rate or rates of interest which the bonds are to bear or that...

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