Mississippi legislation · 2026 Regular Session
Mississippi HB1475: Tax forfeited land; clarify title and redemption period.
Status: Failed, March 30, 2026
AN ACT TO AMEND SECTION 27-45-23, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT PERFECT FEE SIMPLE TITLE TO LAND AND ANY PROPERTY THEREON SHALL PASS TO A TAX SALE PURCHASER WHO DEMANDS A DEED OR TO THE SECRETARY OF STATE IF NO ONE DEMANDS THE DEED; TO AMEND SECTION 27-45-21, MISSISSIPPI CODE OF 1972, TO REVISE THE TIME PERIOD FOR THE CHANCERY CLERK TO PROVIDE A LIST OF LANDS STRUCK TO THE STATE TO THE SECRETARY OF STATE; TO AMEND SECTION 11-17-1, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE CLARIFICATION OF PERFECT FEE SIMPLE TITLE PROVIDED IN THIS ACT; TO AMEND SECTION 29-1-21, MISSISSIPPI CODE OF 1972, TO BAR CERTAIN CLAIMS AFTER LAND IS STRUCK OFF TO THE STATE; TO BRING FORWARD SECTION 27-43-3, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE NOTICE TO OWNERS OF LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-43-5, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE DUTY OF CHANCERY CLERK TO PROVIDE NOTICE TO LIENORS OF LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-45-27, MISSISSIPPI CODE OF 1972, WHICH PROVIDES HOW INTEREST IS CALCULATED FOR TAX PURCHASED LAND, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES.
What the bill says
An act to amend section 27-45-23, mississippi code of 1972, to clarify that perfect fee simple title to land and any property thereon shall pass to a tax sale purchaser who demands a deed or to the secretary of state if no one demands the deed; to amend section 27-45-21, mississippi code of 1972, to revise the time period for the chancery clerk to provide a list of lands struck to the state to the secretary of state; to amend section 11-17-1, mississippi code of 1972, to conform to the clarification of perfect fee simple title provided in this act…
From the engrossed text:
AN ACT TO AMEND SECTION 27-45-23, MISSISSIPPI CODE OF 1972, TO CLARIFY THAT PERFECT FEE SIMPLE TITLE TO LAND AND ANY PROPERTY THEREON SHALL PASS TO A TAX SALE PURCHASER WHO DEMANDS A DEED OR TO THE SECRETARY OF STATE IF NO ONE DEMANDS THE DEED; TO AMEND SECTION 27-45-21, MISSISSIPPI CODE OF 1972, TO REVISE THE TIME PERIOD FOR THE CHANCERY CLERK TO PROVIDE A LIST OF LANDS STRUCK TO THE STATE TO THE SECRETARY OF STATE; TO AMEND SECTION 11-17-1, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE CLARIFICATION OF PERFECT FEE SIMPLE TITLE PROVIDED IN THIS ACT; TO AMEND SECTION 29-1-21, MISSISSIPPI CODE OF 1972, TO BAR CERTAIN CLAIMS AFTER LAND IS STRUCK OFF TO THE STATE; TO BRING FORWARD SECTION 27-43-3, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE NOTICE TO OWNERS OF LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-43-5, MISSISSIPPI CODE OF 1972, WHICH PROVIDES THE DUTY OF CHANCERY CLERK TO PROVIDE NOTICE TO LIENORS OF LAND WITH UNPAID TAXES; TO BRING FORWARD SECTION 27-45-27, MISSISSIPPI CODE OF 1972, WHICH PROVIDES HOW INTEREST IS CALCULATED FOR TAX PURCHASED LAND, FOR PURPOSES OF AMENDMENT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 27-45-23, Mississippi Code of 1972, is amended as follows: 27-45-23. * * * …