Mississippi Code

Miss. Code Ann. § 27-41-11 (2026)

Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due

✓ current as of July 2026
Find cases: SyfertCases citing this section JustiaMiss. Code CornellLII Search CasesGoogle Scholar

It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.

Codes, 1942, § 9896; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 5, eff. 1/1/1996.


Notes of Decisions
Cited in 3 cases, 1998–2002 · leading case: Harrison Cnty. Bd. of Supr's v. Carlo Corp., 833 So. 2d 582 (Miss. 2002).
Harrison Cnty. Bd. of Supr's v. Carlo Corp., 833 So. 2d 582 (Miss. 2002). “Miss.Code Ann. § 27-41-11 states that the tax collector will enforce and that delinquent taxpayers "shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to…”
Hancock Bank v. Ladner, 727 So. 2d 743 (Miss. Ct. App. 1998). “See Miss. Code Ann. § 27-41-11 (Supp.1996) (assigning duty of payment to owner).”
Harrison Cnty. Bd. of Supervisors v. Carlo Corp., Inc. (Miss. 2000). “Miss. Code Ann. § 27-41-11 states that the tax collector will enforce and that delinquent taxpayers "shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.