Mississippi Code
Article 1 - Taxation
§ 21-33-65. Sale of land not sold at appointed time

If, from any cause, a sale of any land for municipal taxes, both ad valorem and for special improvements, or any installment thereof, that may be delinquent, which is liable to such sale shall not be made at the time appointed by law for such sale, it may be sold thereafter, in the same or a subsequent year, at any time designated therefor by order of the governing authorities of the municipality in which such land may be situated. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for state and county taxes, and the sale shall be made at the same place and be subject to all the provisions of law applicable to such sales made at the time appointed by law. Lists of lands sold to the municipality and to individuals shall be filed in the office of the clerk of the municipality within the same relative period of time after the sale as is allowed by law for filing such lists after tax sales made at the regular time, and the clerk shall at once record them. Such lists shall be as valid and have the same effect and be subject to all the provisions of the law applicable to such lists made of lands sold at the regular sale for taxes.

Structure Mississippi Code

Mississippi Code

Title 21 - Municipalities

Chapter 33 - Taxation and Finance

Article 1 - Taxation

§ 21-33-1. Date of tax liability

§ 21-33-3. Municipal tax forms

§ 21-33-5. Form of land assessment roll

§ 21-33-7. Form of personal assessment roll

§ 21-33-9. Manner of municipal assessment

§ 21-33-10. Corrections or revisions to county assessment roll adopted by municipality; objections to municipal roll; appeal

§ 21-33-11. Assessment of public utilities and added territory

§ 21-33-13. Assessment of private car companies

§ 21-33-15. Assessment of land

§ 21-33-17. Recapitulation of land roll

§ 21-33-19. Assessment of personal property

§ 21-33-21. Assessment of property in added territory

§ 21-33-23. Filing of assessments rolls

§ 21-33-25. Validity of assessment not affected by omissions of assessor

§ 21-33-27. Correction and revision of municipal assessment roll

§ 21-33-29. Equalization of assessments

§ 21-33-31. Rolls approved upon completion of equalization

§ 21-33-33. Objections to roll

§ 21-33-35. Rolls approved after objections heard

§ 21-33-37. Effect of failure to hold meeting for equalization of rolls or for hearing objections thereto

§ 21-33-39. Appeals of equalizations and assessments

§ 21-33-41. Clerk to make copy of rolls

§ 21-33-43. Change of assessments

§ 21-33-45. Levy of municipal ad valorem taxes

§ 21-33-49. Prescribed tax receipts furnished to tax collector; treatment of real property as to which previous taxes are delinquent; certain tax collector duties and liabilities

§ 21-33-51. Tax receipts to be given taxpayer

§ 21-33-53. Duties of tax collector

§ 21-33-55. Property escaping taxation; assessment

§ 21-33-57. Property escaping taxation; collection of tax; sale

§ 21-33-59. Void sales

§ 21-33-61. Redemption of land sold

§ 21-33-63. Sale for taxes; sale list

§ 21-33-65. Sale of land not sold at appointed time

§ 21-33-67. Recording of conveyances

§ 21-33-69. Lands struck off to the municipality

§ 21-33-71. Taxing of lands acquired by municipality

§ 21-33-73. Municipality may purchase at state and county tax sales

§ 21-33-75. Sale or lease of land by municipality

§ 21-33-77. Borrowing on delinquent tax lands

§ 21-33-79. Refund of erroneously paid taxes

§ 21-33-81. Surveys and appraisals authorized

§ 21-33-83. Appeals

§ 21-33-85. Application of Sections 21-33-1 through 21-33-85

§ 21-33-87. Tax levy to pay bonds and coupons

§ 21-33-89. Tax levy for street and cemetery purposes in certain municipalities

§ 21-33-91. Exemption from municipal ad valorem taxes of certain property constructed, renovated, or improved in central business district