Miss. Code Ann. » Miss. Code Ann. / Title 27 / Chapter 43
Mississippi Code

Miss. Code Ann. § 27-43-4 (2026)

Notice, affidavits or certificates, and fees where lands sold for nonpayment of municipal taxes

✓ current as of July 2026
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With respect to lands sold for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other requirements as set forth in Sections 27-43-1 through 27-43-11, inclusive, and for so doing, the municipality shall be allowed the same fees as set forth in said sections. However, all certificates or affidavits of the municipal clerk shall be filed with the chancery clerk of the county in which the municipality is located for which the chancery clerk shall be allowed a filing fee of One Dollar ($1.00) per affidavit or certificate.

Laws, 1975, ch. 517, § 3; Laws, 1978, ch. 419, § 1, eff. 7/1/1978.

Notes of Decisions
Cited in 6 cases, 1979–2010 · leading case: DeWeese Nelson Realty, Inc. v. Equity Servs. Co., 502 So. 2d 310 (Miss. 1986).
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DeWeese Nelson Realty, Inc. v. Equity Servs. Co., 502 So. 2d 310 (Miss. 1986). “§ 27-43-1 and § 27-43-4 (Supp. 1985). Both chancery clerks and municipal clerks are required to provide notice in accordance with Miss.”
Curtis v. Carter, 906 So. 2d 5 (Miss. Ct. App. 2004). · cites it 3× “As such, Mississippi Code Annotated Section 27-43-4 (Rev.2002) requires the following: With respect to lands sold for the nonpayment of municipal taxes, both for ad valorem and for special improvements, the municipal clerk shall issue the same type notices and perform all other…”
Curtis v. Carter, 906 So. 2d 758 (Miss. 2005). · cites it 2× “Miss.Code Ann. § 27-43-4 (Rev.2002). It is undisputed that Carter received a notice but that it was not sent by certified mail.”
W. B. Curtis, Jr. v. Robert A. Carter, Sr., No. 2002-CT-02036-SCT (Miss. Oct. 23, 2001). · cites it 2× “Miss. Code Ann. § 27-43-4 (Rev. 2002). It is undisputed that Carter received a notice but that it was not sent by certified mail.”
Holly Springs Realty Grp., LLC v. BancorpSouth Bank, 69 So. 3d 19 (Miss. Ct. App. 2010). “The City of Oxford failed to notify the Bank as a lienholder of the tax sale as required by Mississippi Code Annotated sections 27-43-4 and -5 (Rev. 2006) and of the running of the two-year redemption period.”
Assocs. Capital Corp. v. Alexander, 374 So. 2d 218 (Miss. 1979). “Laws [1974] was enacted [Mississippi Code Annotated § 27-43-4 (1972)] 1 which provides that when lands are sold for non-payment of municipal taxes the municipal clerk shall issue the same type notice as set forth in Mississippi Code Annotated Sections 27-43-1 and 27-43-3 (1972).”
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