The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty (40) acres, or any undivided interest in it, at any time within two (2) years after the day of sale, by paying to the chancery clerk, regardless of the amount of the purchaser's bid at the tax sale, the amount of all taxes for which the land was sold, with all costs incident to the sale, and five percent (5%) damages on the amount of taxes for which the land was sold, and interest on all such taxes and costs at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof, from the date of such sale, and all costs that have accrued on the land since the sale, with interest thereon from the date such costs shall have accrued, at the rate of one and one-half percent (1-1/2%) per month, or any fractional part thereof; saving only to infants who have or may hereafter inherit or acquire land by will and persons of unsound mind whose land may be sold for taxes, the right to redeem the same within two (2) years after attaining full age or being restored to sanity, from the state or any purchaser thereof, on the terms herein prescribed, and on their paying the value of any permanent improvements on the land made after the expiration of two (2) years from the date of the sale of the lands for taxes. Upon such payment to the chancery clerk as hereinabove provided, he shall execute to the person redeeming the land a release of all claim or title of the state or purchaser to such land, which said release shall be attested by the seal of the chancery clerk and shall be entitled to be recorded without acknowledgment, as deeds are recorded. Said release when so executed and attested shall operate as a quitclaim on the part of the state or purchaser of any right or title under said tax sale.
Codes, Hutchinson's 1848, ch. 8, art. 2 (15), art. 13 (15), art. 17 (27); 1857, ch. 3, art. 39, 1871, § 1701; 1880, §§ 531, 561; 1892, §§ 3823, 3853; 1906, §§ 4330, 4338; Hemingway's 1917, §§ 6964, 6972; 1930, § 3264; 1942, § 9948; Laws, 1910, ch. 214; Laws, 1928, chs. 40, 79; Laws, 1932, ch. 286; Laws, 1995, ch. 468, § 15, eff. 3/27/1995.
Notes of Decisions
Eddie Orcutt v. Charles Chambliss, 243 So. 3d 757 (Miss. Ct. App. 2018).
· cites it 39× “See Miss. Code Ann. § 27-45-3 . Then, under section 27-45-27, if there is no redemption but the tax sale is later set aside, these amounts become a lien on the property.”
Sass Muni-V, LLC v. DeSoto Cnty., Mississippi, 170 So. 3d 441 (Miss. 2015).
· cites it 4× “Miss.Code Ann. § 27-45-3 (Rev.2010). The chancery clerk is required by statute to provide the owner of the property, as well as any mortgagees, beneficiaries, and holders of vendors’ liens, written notice of the expiration of this redemption period.”
SKL Investments, Inc. v. Am. Gen. Fin., Inc., 22 So. 3d 1247 (Miss. Ct. App. 2009).
· cites it 8× “This Court held that a chancellor erred when he did not order a landowner to pay a purchaser interest due pursuant to Mississippi Code Annotated section 27-45-3 (Rev.2002) of "one and one half percent per month, together with damages thereon at a rate of 5% per annum on such…”
Marathon Asset Mgmt., LLC v. Otto, 977 So. 2d 1241 (Miss. Ct. App. 2008).
· cites it 12× “7-45-3 of the Mississippi Code Annotated, which provides in part: The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it, where it is separable by legal subdivisions of not less than forty…”
Alexander v. Taylor, 928 So. 2d 992 (Miss. Ct. App. 2006).
· cites it 6× “Miss.Code Ann. § 27-45-3 (Rev.2002). There is no dispute that these sums were collected.”
Lawrence v. Rankin, 870 So. 2d 673 (Miss. Ct. App. 2004).
· cites it 2× “Mississippi Code Annotated section 27-45-3 involving redemption of land sold for taxes, states in pertinent part, as follows: The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same, or any part of it .”
Brown v. Riley, 580 So. 2d 1234 (Miss. 1991).
· cites it 2× “FACTS Miss. Code Ann. § 27-45-3 (1972) gives owners the right to redeem property sold at a delinquent ad valorem tax sale at any time within two years from date of sale.”
Rebuild Am., Inc. v. McGee, 49 So. 3d 156 (Miss. Ct. App. 2010).
· cites it 6× “Miss.Code Ann. § 27-45-3 (Rev.2006). See also Miss.”
Perret v. Loflin, 814 So. 2d 137 (Miss. 2002).
· cites it 8× “The purchaser of the property at a tax sale appealed, and the Court of Appeals reversed and remanded, finding that the redeemer’s interest was not sufficient under Miss.Code Ann. § 27-45-3 (1995). We granted cer-tiorari to consider the question, and we find that judgment of the…”
Alexander v. Womack, 857 So. 2d 59 (Miss. 2003).
· cites it 2× “The two-year statutory tax sale redemption period required to redeem pursuant to Miss.Code Ann. § 27-45-3 (Rev.2002) ran on August 21, 1992, without the property being redeemed by Davis.”
Clement v. RL Burns Corp., 373 So. 2d 790 (Miss. 1979).
· cites it 2× “Section 27-45-3). Section 27-45-1, clearly required, in case of redemption, that: .”
Rebuild Am., Inc. v. Est. of Wright, 27 So. 3d 1202 (Miss. Ct. App. 2010).
· cites it 3× “On appeal, Rebuild America argues that the chancellor erred in finding that the chancery clerk had failed to comply with the statutory notice procedure. In the alternative, it asserts that the chancellor erred in failing to award damages and interest to Rebuild America pursuant…”
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