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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40-10-191
Section 40-10-191 Holder of certificate to have first right to purchase tax lien; abandonment
of certificate. (a) The holder of a tax lien certificate shall have the first right to purchase
the tax lien relating to a subsequent delinquency on the property described in the tax lien
certificate of the holder. A holder of the certificate who exercises this right shall be entitled
to the same interest rate as shown on the previous tax lien certificate. The owner of the
property may pay the current year taxes due once the property owner redeems all outstanding
tax liens on the property. (b) In the event that a mortgagee is or becomes the holder of a
tax lien certificate, the mortgagee may add all costs, fees, interest, penalties, and taxes
regarding the tax sale to the principal of the loan. (c) A holder of a tax lien certificate
may abandon the certificate at any time upon notification given to the tax collecting official
and the surrender of the tax lien certificate. Abandonment of a tax...
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40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements;
effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three
years after the auction or sale of a tax lien but not later than 10 years after the auction
or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring
in the circuit court of the county in which the property is located an action to foreclose
the right to redeem and quiet title to the property in the name of the holder of the tax lien
certificate. If any applicable law or court order prohibits bringing an action to foreclose
the right to redeem and quiet title to the property, the limitation provided in this section
shall be extended 12 months following the termination of the prohibition. (b)(1) At least
30 days before filing a tax lien foreclosure action under this article, but not more than
180 days before the action is commenced, the holder of the tax lien certificate...
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40-10-194
Section 40-10-194 Certificate of redemption. (a) The tax collecting official shall, upon application
to redeem a tax lien, and upon being satisfied that the person applying has the right to redeem
the tax lien, and upon payment of the amount due, issue to the person a certificate of redemption
appended to a copy of the certificate of tax lien, giving the date of redemption, the amount
paid, and by whom redeemed, and shall make the proper entries in the record of tax lien auctions
or sales in his or her office. (b) For each certificate of redemption, the tax collecting
official shall collect from the person to whom the certificate of redemption is issued a fee
of ten dollars ($10). (c) The holder of a certificate of redemption may record the certificate
with the recording officer of the county. (Acts 1995, No. 95-408, p. 864, §16.; Act 2018-577,
§1)...
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40-10-193
Section 40-10-193 Redemption. (a)(1) Tax liens auctioned or sold may be redeemed by any of
the following: a. The owner, including a partial owner under Section 40-10-195, or his or
her heirs or personal representative. b. Any mortgagee or purchaser of the property or any
portion of the property. c. Any other person listed under subsection (a) of Section 40-10-120,
if the property had been sold for taxes. (2) Property may be redeemed under subdivision (1)
by payment to the tax collecting official of the amount specified on the tax lien certificate
as the total amount of delinquent tax, interest, penalties, fees, and costs paid to purchase
the tax lien, plus interest at the rate specified in the tax lien certificate, plus any due
and owing taxes, interest, penalties, fees, and costs due. The tax collecting official shall
provide a separate receipt for any current taxes, interest, penalties, fees, or costs paid.
(b) Statutory fees paid by the holder of the tax lien certificate in...
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40-10-11
Section 40-10-11 Decree of sale. If service of such notice is perfected 10 days before the
commencement of the term to which the same is returnable, the cause shall stand for trial
at such term; and if no defense is interposed or if interposed and on trial thereof the same
is adjudged insufficient in law or is not sustained by the evidence adduced, the probate court
shall make and enter on such book or docket, a decree of sale substantially in the following
form: "It appearing to the court that the taxes have been assessed against the person
mentioned in this cause (or if the assessment is to owner unknown that the taxes have been
assessed on real estate mentioned in this cause) to the amount of (state amount here) dollars
for the year ___, and that the same are still due and unpaid or have been paid by the holder
of a tax lien certificate, and it further appearing that notice of this proceeding has been
given as required by law, and no valid defense has been interposed against...
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40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each
year, the tax collector must make final settlement, under oath, with the Comptroller, of all
matters pertaining to the office of tax collector and pay over to the State Treasurer the
balance which may be found due from him or her for taxes with which he or she is chargeable
under the laws of the state, and at that time the tax collector must also account to the Comptroller
and pay over to the proper governmental authorities and any holder of a tax lien certificate
issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale
of lands and other property which may have been sold for payment of taxes and also account
to the Comptroller for all lands bought by the state. The tax collector must also report under
oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and
collected. For failure of any tax collector to make any of the...
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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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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer
and collect the taxes herein authorized to be levied and collected, or shall cause such taxes
to be administered and collected by the State Department of Revenue or a private collection
agency at the same time and in the same manner as the state sales tax and state use tax are
collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2
and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the
county or other collection agency shall have the same rights, remedies, power, and authority,
including the right to adopt and implement the same procedures, as would be available to the
State Department of Revenue if the taxes herein authorized were being administered, enforced,
and collected by the State Department of Revenue. The governing body of the county may retain
or may pay to the State Department of Revenue or a private...
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