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

Land in cities, towns, or villages shall be sold by lots or other subdivisions or descriptions by which it is assessed; and it shall not be necessary to offer less than a lot, but it shall not be an objection that less than a lot was sold if it bring enough to pay the taxes for which it is sold.

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