1 Miss. Code. R. 11-1.2 - Procedure Upon Receipt of Chancery Clerks' Certified Lists of Tax-Forfeited

A. Each property on the list is reviewed and, if reasons are apparent why the property is not eligible for public sale, the description is marked for the attention of the Attorney General. Such reasons include, but are not limited to the following:

1. The property is situated in the 16th Section of a township.

2. The legal description of the property is indefinite or defective.

3. The property is tidelands or other publicly owned property.

4. A sale error has occurred and the property should not have been listed.

B. The certified list is forwarded to the Attorney General who shall provide written approval to the Secretary of State to strike from the certified lists those lands which he determines are not the property of the state.

C. When the certified list is returned to the Secretary of State by the Attorney General, the list is filed by the Secretary of State in the appropriate County Certificate Book in the Secretary of State's Office.

1. The descriptions of lands which were approved for public sale by the Attorney General shall be transcribed into the appropriate County Sales Book. The transcription into the Sales Book shall be made up in the regular order of townships, ranges and sections and shall show:

a. Date of the sale [forfeiture] to the State;

b. Amount of taxes due on the land;

c. Damages;

d. Costs; and

e. Special assessments.

2. The descriptions of lands which were determined by the Attorney General not to be the property of the State will be stamped in red ink: "Stricken Off: Approval of the Attorney General [reason therefor]," where they appear on the list in the County Certificate Book.

a. The Secretary of State shall transmit a list of lands thus stricken to the chancery clerk and give written notice to the county assessor that such lands have been stricken from the list of lands forfeited to the state for nonpayment of taxes.

D. If, after completion of the procedures set forth in Sections A through C above, information is received which indicates that a property should be stricken from the County Certificate Book and the County Sales Book, the Secretary of State shall seek the approval to strike from the Attorney General and, if authorized by the Attorney General, strike the property and notify the chancery clerk and assessor that the property has been stricken.

E. The Secretary of State may, with the approval of the Governor, dispose of any state forfeited tax land by sealed bids after three (3) weeks' advertisement in a newspaper in the county in which such land is located. Miss. Code Ann. § 29-1-37(2).

F. The Secretary of State may, at his discretion, advertise any lands approved for public sale by the Attorney General and upon which applications to purchase have been received, in any other manner he deems suited to attract the optimal price for same. The application of the highest bidder in such instances shall have priority.

a. At any time properties are offered by the methods set forth in Rule II E. and II F. above, the Secretary of State shall reserve the right to reject any and all offers to buy.

Notes

1 Miss. Code. R. 11-1.2

Miss. Code Ann. §§ 29-1-37, 21, 27, 31 (Rev. 2007).