Mississippi Code

Miss. Code Ann. § 27-41-79 (2026)

Sales of land for taxes; certified lists of lands sold

✓ current as of July 2026

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The tax collector shall on or before the second Monday of May and on or before the second Monday of October of each year, transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the date of sale, the amount of taxes for which sale was made, and each item of cost incident thereto, and where sold to individuals, the name of the purchaser, such sale to be separately recorded by the clerk in a book kept by him for that purpose. Except as otherwise provided in Section 27-41-49, all such lists shall vest in the state or in the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession for the period of and subject to the right of redemption; but a failure to transmit or record a list or a defective list shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his official bond for the actual damage sustained. The lists hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record. The lists of lands hereinabove referred to shall be filed by the tax collector in May for sales made in April and in October for sales made in September, respectively.

Codes, 1942, § 9935; Laws, 1934, ch. 188; Laws, 1968, ch. 361, § 43; Laws, 2011, ch. 429, § 2, eff. 7/1/2011.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1989–2025 · leading case: Booneville Collision Repair, Inc. v. City of Booneville, Mississippi, 152 So. 3d 265 (Miss. 2014).

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Booneville Collision Repair, Inc. v. City of Booneville, Mississippi, 152 So. 3d 265 (Miss. 2014). · cites it 9× “Miss. Code Ann. § 27-41-79 (Rev. 2010). BCR alleged a negligence claim under the Mississippi Tort Claims Act (MTCA) and also argued that liability existed under Section 27-41-79, which provides that “[i]f the tax collector or clerk shall fail to perform the duties herein…”

Barrett v. Hinds Cnty., 545 So. 2d 734 (Miss. 1989). “Clearly, the chancellor was correct in his finding that Barrett had no legal right to possess the land as tax sale purchaser until the owner's redemption period has passed under Miss. Code Ann. § 27-41-79 , § 27-41-81, and § 27-45-3.”

Hammett v. Johnson, 624 So. 2d 58 (Miss. 1993). “Miss.Code Ann. § 27-41-79 (1972). The question is whether that title became absolute.”

Dennis Short & Sammye M. Short v. Bolivar Cnty. Bd. of Supervisors, Eddie Andrew Williams III, Donny Whitten, Preston Billings, James McBride, & Larry L. King, Individually & in their Off. Capacity as Supervisors of Bolivar Cnty., Mississippi (Miss. Ct. App. 2020). “Miss. Code Ann. § 27-41-79 . Similarly Mississippi Code Annotated section 27-45-5 imposes a mandatory duty upon chancery clerks to deposit tax-sale redemption funds: It shall be the duty of the chancery clerk of each county in the state to immediately deposit in the county…”

Jermille Johnson v. Elizabeth Cleveland, Johnny Bridges, Ray F. Butler, Raymond W. Hill, Bd. of Supervisors of Harrison Cnty., Mississippi, State of Mississippi, & John McAdams, In His Off. Capacity As Chancery Clerk of Harrison Cnty., Mississippi (Miss. Ct. App. 2025). “” See Miss. Code Ann. § 27-41-59 (1) (Rev. 2022).”

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