Tax Lien Certificates and Tax Deed Sales in Mississippi MS


There are 82 Counties in Mississippi. It became the 20th state on December 10, 1817. The state motto is "By valor and arms".

Currently, the maximum interest rate being offered to all Mississippi Tax Lien Certificates investors is 18% with a two year right of redemption.

Summary: Except as otherwise provided in Section 27-41-2, after the fifth day of August in each year hereafter, the tax collector shall advertise all lands in his county on which all the taxes due and in arrears have not been paid, as provided by law, as well as all land which is liable to sale for the other taxes which have matured, as required by law, for sale at the door of the courthouse of his county or any place within the courthouse that the tax collector deems suitable to hold such sale, provided that the place of such sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. (Sec. 27-41-55). The sale of real estate for ad valorem taxes and special improvement assessments and sale of personal property shall be made upon the same notice, at the same time, and in the same manner as provided by law for sales of like property for unpaid state and county taxes. (Sec. 21-33-63).

Upon the written request of any taxpayer owing taxes on any property to any fund whatsoever, collection whereof is to be made by such tax collector, to assign in writing to any assignee named by such taxpayer, all lien or liens for taxes thus to be collected, in favor of the state, county or municipality, improvement or school or levee district, or other taxing district, upon the payment to such tax collector of such taxes then owing, due and unpaid, together with all costs or damages that may have been incurred thereon, and to attach the official receipt to such assignments. (Sec. 27-47-1). It shall be lawful for any person paying the taxes for another, at his request, and procuring an assignment of such lien as herein provided, to make an interest charge of not more than ten per cent per annum upon the amount of taxes, costs and damages which have accrued against the property or person causing the assignment to be made, and the assignee shall have for said charge the same lien as the lien for taxes. (Sec. 27-47-7) At any time after the expiration of six months from the date of such assignment, the assignee of said lien may in writing direct the tax collector who made the assignment or his successor in office, to enforce the said lien. (Sec. 27-47-13) In addition to the remedies hereinbefore provided, the owner of said certificate of assignment shall have the right to enforce such collection of same in any court of competent jurisdiction by instituting action to enforce the lien on the property against which said taxes have been assessed, and by personal judgment against the person who requested payment of said taxes. (Sec. 27-47-21).

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