Mississippi Code
General Provisions
§ 27-41-53. Collection by sale; redemption

The owner of the debts or property sold under Sections 27-41-47, 27-41-49 and 27-41-51 shall have six (6) months from the day of sale in which to redeem his property, by complying with the conditions prescribed for the redemption of land sold for taxes; and the assignment of the debt or conveyance of the property by the collector shall be dealt with as provided for the conveyance of lands sold for taxes. The time for redemption shall not prevent the purchaser from exercising the rights of an owner, except the right to compromise or sell; but, in case of redemption, he shall be responsible for the real value of what he may have realized from the debt or property.

Structure Mississippi Code

Mississippi Code

Title 27 - Taxation and Finance

Chapter 41 - Ad Valorem Taxes-Collection

General Provisions

§ 27-41-1. Taxes; when due, payable and collectible

§ 27-41-2. Interlocal agreement for collection by county of ad valorem taxes due to municipality

§ 27-41-3. Taxes levied for bonds, etc.; how installment payment of may be authorized

§ 27-41-5. Provisions of chapter applicable to municipalities

§ 27-41-7. Postponement of taxes in violation of prior contracts not authorized

§ 27-41-9. Interest on taxes due; extension of due date by proclamation

§ 27-41-11. Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due

§ 27-41-13. Failure to pay one installment matures all installments

§ 27-41-15. Taxes collected by sale of personalty

§ 27-41-17. How installments reinstated

§ 27-41-19. Collector to assess and collect certain taxes

§ 27-41-21. Collection of taxes on railroads

§ 27-41-23. Currency and warrants receivable for taxes generally

§ 27-41-25. Certain county warrants receivable

§ 27-41-27. Collector not to speculate in warrants

§ 27-41-33. Form and contents of tax receipts

§ 27-41-35. Furnishing of tax receipt to taxpayer

§ 27-41-37. Authority and duties of tax commission as to tax receipts

§ 27-41-39. Collector's cash book; entry of each payment by collector; payment by one other than owner

§ 27-41-41. Disposition of cash book

§ 27-41-43. Disposition of book of duplicate receipts

§ 27-41-45. Certification of assessment to other counties

§ 27-41-47. Authority for collection of taxes in certain cases by sale of debts

§ 27-41-49. Collection by sale; notice to debtor

§ 27-41-51. Collection by sale; debts due taxpayer from state, county, city, town, village, or board

§ 27-41-53. Collection by sale; redemption

§ 27-41-55. Sales of land for taxes; advertisement

§ 27-41-57. Sales of land for taxes; advertisement if no newspaper in county

§ 27-41-61. Sales of land for taxes; sale of city or town lots

§ 27-41-63. Sales of land for taxes; penalty for sale of land after taxes received

§ 27-41-65. Sales of land for taxes; sale of land not sold at regular time

§ 27-41-67. Sales of land for taxes; sale of land not sold at regular time; supplementary method

§ 27-41-69. Sales of land for taxes; postponement of sales because of emergency

§ 27-41-71. Sales of land for taxes; suits for prior sales

§ 27-41-73. Sales of land for taxes; failure of purchaser to pay bid

§ 27-41-75. Sales of land for taxes; receipt to purchaser

§ 27-41-77. Sales of land for taxes; disposition of excess in amount bid

§ 27-41-79. Sales of land for taxes; certified lists of lands sold

§ 27-41-81. Sales of land for taxes; certified lists of lands sold

§ 27-41-83. Liability and actions for trespass or waste on lands forfeited to state

§ 27-41-85. Liability and actions for trespass or waste on lands forfeited to state; special counsel

§ 27-41-87. Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries

§ 27-41-89. Sections 27-41-81 through 27-41-87 as cumulative