Bill Text: MS HB904 | 2010 | Regular Session | Introduced
Bill Title: Special assessment, certain; require tax collector to pay to board of supervisors when property is sold at a tax sale.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Failed) 2010-02-02 - Died In Committee [HB904 Detail]
Download: Mississippi-2010-HB904-Introduced.html
MISSISSIPPI LEGISLATURE
2010 Regular Session
To: County Affairs
By: Representatives Morgan, Pigott
House Bill 904
AN ACT TO AMEND SECTION 27-41-59, MISSISSIPPI CODE OF 1972, TO REQUIRE TAX COLLECTORS TO PAY TO THE BOARD OF SUPERVISORS OF ANY COUNTY THE AMOUNT OF THE SPECIAL ASSESSMENT FOR DELINQUENT GARBAGE FEES WHEN REAL PROPERTY IS SOLD AT A TAX SALE IF SUCH FEES HAVE BEEN LEVIED AS A SPECIAL ASSESSMENT AGAINST THE PROPERTY AND PLACED ON THE ANNUAL TAX ROLLS OF THE COUNTY; TO AMEND SECTION 27-45-1, MISSISSIPPI CODE OF 1972, TO REQUIRE CHANCERY CLERKS TO PAY THE BOARD OF SUPERVISORS OF ANY COUNTY THE AMOUNT OWED FOR THE SPECIAL ASSESSMENT FOR DELINQUENT GARBAGE FEES IF SUCH PROPERTY IS REDEEMED; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-41-59, Mississippi Code of 1972, is amended as follows:
27-41-59. (1) Except as otherwise provided in Section 27-41-2, on the first Monday of April, if the tax collector has exercised his option to hold a tax sale on that day, and on the last Monday of August, as the case may be, if the taxes remain unpaid, the tax collector shall proceed to sell, for the payment of taxes then remaining due and unpaid, together with all fees, penalties and damages provided by law, the land or so much and such parts of the land of each delinquent taxpayer to the highest and best bidder for cash as will pay the amount of taxes due by him and all costs and charges. He shall first offer one hundred sixty (160) acres or a smaller separately described subdivision, if the land is less than one hundred sixty (160) acres. If the first parcel so offered does not produce the amount due, then he shall offer as an entirety all the land constituting one (1) tract. Each separate assessment as it appears and is described on the assessment roll shall constitute one (1) tract for the purpose of sale for taxes, notwithstanding the fact that the person who is the owner thereof, or to whom it is assessed, is the owner of or is assessed with other lands, the whole of which constitutes one (1) entire tract but appears on the assessment roll in separate subdivisions. Upon offering the land of any delinquent taxpayer constituting one (1) tract, if no person will bid for it, the whole amount of taxes and all costs incident to the sale, the tax collector shall strike it off to the state. The sale shall be continued from day to day within the hours from 8:30 o'clock in the forenoon and 4:30 o'clock in the afternoon until completed; but neither a failure to advertise, nor error in the advertisement, nor error in conducting the sale, shall invalidate a sale at the proper time and place for taxes of any land on which the taxes were due and not paid, but a sale made at the wrong time or at the wrong place shall be void. Any person sustaining damages by reason of any failure or error by the tax collector may recover damages therefor on his official bond.
(2) If the land is sold as provided in subsection (1) of this section, then the tax collector shall pay to the board of supervisors of the county the amount representing any special assessment for delinquent fees for garbage or rubbish collection or disposal that has been levied by the board of supervisors against the property under Section 19-5-22(5).
SECTION 2. Section 27-45-1, Mississippi Code of 1972, is amended as follows:
27-45-1. 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 cases of lands sold to individuals; second, he shall pay the state the amount of state taxes with the interest and additional charges thereon allowed by law to the state; and, third, he shall pay to the county the sums computed in like manner which belong to the county, including any special assessment for delinquent fees for garbage or rubbish collection or disposal that has been levied by the board of supervisors against the property under Section 19-5-22(5), and the various taxing districts thereof. Where the land was sold to an individual, the clerk shall pay:
(a) First, to the state the amount of state taxes with the interest and additional charges thereon allowed by law, unless same has been paid previously by the tax purchaser or some other person;
(b) Second, to the county the sums computed in like manner which belong to the county, including any special assessment for delinquent fees for garbage or rubbish collection or disposal that has been levied by the board of supervisors against the property under Section 19-5-22(5), and the various taxing districts thereof, unless same has been paid previously by the tax purchaser or some other person;
(c) Third, to the county the five percent (5%) damages on the amount of the taxes for which the land was sold; and
(d) Fourth, the balance to the purchaser.
The clerk shall make his redemption settlements within twenty (20) days after the end of each month and shall make a complete report thereof to the board of supervisors. For a failure so to report or to pay over the sums to the parties entitled thereto as herein required, he shall be liable on his official bond to a penalty of one percent (1%) per month on the amount withheld. The chancery clerk shall also note each redemption on the public record of delinquent tax lands, on the day payment of taxes is made, with the date, name and the amount of redemption money paid.
SECTION 3. This act shall take effect and be in force from and after July 1, 2010.
