Perret v. Loflin (2002)
Citation: 814 So. 2d 137 (Miss. 2002) · Court: Mississippi Supreme Court (on writ of certiorari) · Decided: February 21, 2002 (McRae, P.J.)
A mississippi decision on who may redeem property sold for taxes: a judgment creditor of the former owner is a “person interested in the land sold for taxes” and may redeem, and Mississippi’s redemption statutes are construed liberally in favor of the right to redeem.
Facts
The party seeking to redeem had obtained a default judgment against the original owner of the property, giving the creditor a judgment lien interest. After the property was sold for taxes, that judgment creditor tendered redemption. The tax-sale purchaser challenged the creditor’s standing to redeem, arguing the creditor was not the kind of “interested” party the redemption statute protects. The chancery court found the redeemer’s interest in the land sufficient to permit redemption, and the matter reached the Mississippi Supreme Court on writ of certiorari.
Holding
The Mississippi Supreme Court held that a judgment creditor of the former owner is a “person interested in the land sold for taxes” within the meaning of the redemption statutes and is therefore entitled to redeem. Consistent with longstanding Mississippi law, the Court construed the right to redeem broadly, resolving doubt in favor of allowing redemption.
Reasoning
- The redemption statutes extend the right to redeem beyond the record owner to those with a recognized interest in the land; a judgment lien against the owner is such an interest because the creditor’s ability to reach the property depends on the title surviving the tax sale.
- Mississippi courts construe redemption statutes liberally to preserve the right to redeem, treating forfeiture of land for taxes as disfavored; the burden is on the party resisting redemption, not the interested party seeking it.
- The chancery clerk’s role on redemption is ministerial as to who may tender — the clerk need not adjudicate the redeemer’s title — so a facially interested party such as a judgment creditor is permitted to redeem.
Practical impact
- For investors / operators: A Mississippi tax-sale purchaser cannot assume only the record owner can redeem. Junior interest holders — including judgment creditors — can defeat the maturing of your tax title by redeeming. Factor that redemption exposure into pricing and diligence, and check the judgment-lien record before treating a tax title as likely to mature.
- For former owners and their creditors: If you hold a judgment against the owner, Perret confirms you may step in and redeem to protect the value your lien depends on.
Good-law status
Still good law as of last_verified 2026-06-02. A 2002 Mississippi Supreme Court
decision; it remains a leading authority on the breadth of who may redeem and was not
overruled in retrieval.
Source
- CourtListener (Mississippi Supreme Court opinion, 814 So. 2d 137): https://www.courtlistener.com/opinion/7809147/perret-v-loflin/
Why it matters
Perret defines the universe of redeemers in Mississippi — anyone “interested,” including a judgment creditor — and is the reference for redemption-standing disputes and for sizing a purchaser’s redemption risk.
Related
- mississippi — tax-sale redemption mechanics.
- right-of-redemption — the doctrine this case applies.
- viking-investments-v-addison-body-shop — void-for-defective-notice in Mississippi tax sales.
Legal information, not legal advice. This page summarizes a court decision for educational purposes and does not create an attorney-client relationship. Verify against the primary opinion and consult a licensed attorney in the relevant jurisdiction before acting. Last verified 2026-06-02.