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Home » US Law » 2020 Mississippi Code » Title 27 - Taxation and Finance » Chapter 45 - Ad Valorem Taxes-Redemption of Land Sold for Taxes

§ 27-45-1. Duties of chancery clerk

Redemption of land sold for taxes shall be made through the chancery clerks of the respective counties. Where the land was sold to the state, the clerk, out of the amount necessary to redeem, shall first pay to the officers entitled thereto the costs, fees and damages which are allowed those officers by law in […]

§ 27-45-11. Redemptions from municipal tax sales

All rights and privileges and duties granted or imposed, in the preceding sections, upon lienors or any person interested in such land with reference to redemption from tax sales made for nonpayment of state and county taxes shall likewise apply and be applicable to like redemptions from municipal tax sales or municipal separate school district […]

§ 27-45-13. Redemption of lands sold by mistake

When anyone, designing and endeavoring to pay the taxes due on his own land, shall by mistake pay the taxes due on other land than his own, in consequence whereof his own land shall have been sold for taxes, such person may, within the two (2) years allowed for redemption, make affidavit of the facts, […]

§ 27-45-15. Sale of land paid on by mistake

Land on which said person had paid on by mistake, shall be sold for the taxes and costs, the payment of which, except for mistake, it had escaped, as follows: The chancery clerk shall notify the tax collector of his release of the land first sold and the collector shall immediately give notice in writing […]

§ 27-45-17. Release by clerk of title to certain lands

If the owner, or any person interested in any land sold for taxes, shall at any time within two (2) years after the sale for taxes produce a receipt of the tax collector showing payment of the taxes, for which the land was sold, before the sale, and shall pay to the chancery clerk all […]

§ 27-45-19. Record of state tax lands

The tax collector shall keep a record of lands struck off to the state for taxes for his convenience in collecting taxes and making settlements with the state and county. The chancery clerk, when he releases such lands upon redemption, shall immediately notify the auditor and tax collector, giving name of person redeeming, date of […]

§ 27-45-21. Certification by clerk of lands not redeemed

It shall be the duty of the chancery clerk, within thirty (30) 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 […]

§ 27-45-23. Conveyances to purchasers at tax sales

When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance 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 […]

§ 27-45-25. Duplicate of conveyance or release lost or destroyed

When any release upon redemption or conveyance of tax land made by the chancery clerk shall be lost or destroyed, upon application of the person injured, the chancery clerk may make a duplicate release or conveyance of the same land to the person to whom the first was made, which shall be in lieu of […]

§ 27-45-3. Persons who may redeem land

The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty (40) acres, or any undivided interest in it, at any time within two (2) […]

§ 27-45-5. Deposit of redemption funds; disposition

It shall be the duty of the chancery clerk of each county in the state to immediately deposit in the county depository of his county all sums of money paid to him by any person for the redemption of land sold for taxes in his county; all such funds are hereby declared to be public […]

§ 27-45-7. Mortgagee may redeem in part

If there exist upon a portion of a tract of land sold for taxes a lien, either of a deed of trust or mortgage of any kind, the mortgagee or holder of the notes secured by such deed of trust, or any person interested in such real estate may redeem that portion of the land […]

§ 27-45-9. Effect of redemption of part

The redemption mentioned in Section 27-45-7 shall operate to fully and effectually redeem that portion of the land from the operation of the tax sale from which such redemption is made and shall leave in full force and effect the tax sale as to the remainder of the land so sold for taxes, which remainder, […]