Mississippi Code

Miss. Code Ann. § 27-35-5 (2026)

Taxes, increases, penalties and interest recoverable by action

✓ current as of July 2026

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Every lawful tax including all increases, penalties and interest which may be or become owing or assessed, levied or imposed by the state or by a county, municipality or levee board, whether ad valorem (including all school district taxes), privilege, excise, income or inheritance, is a debt due by the person or corporation owning the property or carrying on the business or profession upon which the tax is levied or imposed, whether properly assessed or not, or by the person liable for the income, inheritance or excise tax, and may be recovered by action by any officer authorized to sue for or collect same. Said increases, interest and penalties shall be recoverable as a part of the tax with respect to which they are imposed. The recovery of a personal judgment for taxes on land or personal property against the owner shall not extinguish the tax lien. In all actions for the recovery of ad valorem taxes the assessment roll shall be only prima facie correct.

Codes, 1892, § 3747; 1906, § 4256; Hemingway's 1917, § 6887; 1930, § 3122; 1942, § 9746; Laws, 1946, ch. 459, § 1; Laws, 1954, ch. 375; Laws, 1956, ch. 418, § 2.

Notes of Decisions

Cited in 3 cases, 1993–2000 · leading case: Lupo v. State, Dep't of Transp., 771 So. 2d 358 (Miss. 2000).

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Lupo v. State, Dep't of Transp., 771 So. 2d 358 (Miss. 2000). · cites it 3× “By its express terms, Miss.Code Ann. § 27-35-5 (1995) 4 imposes personal liability for ad valorem taxes on the owner of the property as of the January 1 lien date.”

H. H. Lupo v. State of Mississippi (Miss. 1998). · cites it 3× “By its express terms, Miss. Code Ann. § 27-35-5 (1995)(4) imposes personal liability for ad valorem taxes on the owner of the property as of the January 1 lien date.”

Shell W. E & P, Inc. v. Bd. of Supervisors of Pike Cnty., 624 So. 2d 68 (Miss. 1993). · cites it 2× “In March 1988, however, the Board acting in reliance on Miss.Code Ann. § 27-35-5 (1972), authorized the collection of all ad valorem taxes levied for 1986 and 1987 at full millage.”

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