MS SB2795 | 2014 | Regular Session

Mississippi Senate Bill 2795 (Prior Session Legislation)

Status

Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Failed on February 4 2014 - 100% progression
Action: 2014-02-04 - Died In Committee
Text: Latest bill text (Introduced) [HTML]

Summary

An Act To Create A Uniform Statewide System For Filing Notices Of Tax Liens Maintained By The Department Of Revenue That Are In Favor Of Or Enforced By The Department Of Revenue; To Provide That This Act Is Limited To Tax Liens In Real Property And Personal Property, Tangible And Intangible, Of Taxpayers Or Other Persons Against Whom The Department Of Revenue Has Liens Pursuant To Law For Unpaid Finally Determined Tax Liabilities Administered By The Department Of Revenue; To Provide The Requisites For Enrollment Of Notices Of Tax Liens; To Provide The Effect Of Enrollment Of A Notice Of Tax Lien; To Provide That A Notice Of Tax Lien Filed By The Department Of Revenue Shall Be A Lien Upon The Debtors Property For A Period Of 7 Years From The Date Of Enrollment Unless It Is Sooner Released By The Department Or The Department Reenrolls The Notice Of Tax Lien Before The Expiration Of The 7 Years; To Provide That In The Event That A Notice Of Tax Lien Lapses Upon The Expiration Of 7 Years, The Notice Of Tax Lien May, In The Sole Discretion Of The Department, Be Reenrolled; To Provide For Releases Of Notices Of Tax Liens; To Provide The Manner In Which Notices Of Tax Liens Shall Be Maintained By The Department Of Revenue; To Provide For The Access Of Tax Lien Registry Information; To Provide For The Bulk Sale Of Tax Lien Registry Information; To Prohibit The Use Of Tax Lien Registry Information For Survey, Marketing Or Solicitation Purposes; To Authorize An Action To Enjoin The Unlawful Use Of Tax Lien Registry Information; To Amend Sections 27-7-55 And 27-13-29, Mississippi Code Of 1972, To Provide That Filing Of Notices Of Tax Liens For Income And Franchise Tax Penalties And Interest With The Circuit Clerk On The Judgment Roll Of The County In Which The Taxpayer Resides Or Owns Property, Shall Be Optional; And For Related Purposes.

Title

Tax liens; provide for centralized filing with the Department of Revenue.

History

Date	Chamber	Action
2014-02-04	Senate	Died In Committee
2014-01-20	Senate	Referred To Judiciary, Division A

Mississippi State Sources

Type	Source
Summary	https://billstatus.ls.state.ms.us/2014/pdf/history/SB/SB2795.xml
Text	https://billstatus.ls.state.ms.us/documents/2014/html/SB/2700-2799/SB2795IN.htm