USA Foreclosure Wiki

Mississippi

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Mississippi — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-10.

Mississippi is a redeemable-tax-deed state with an unusually owner-protective framework rooted in § 79 of the Mississippi Constitution of 1890, which commands the Legislature to apply “liberal principles in favor of” redemption. Mechanically: the county tax collector sells delinquent parcels at a public auction (first Monday in April, or the last Monday in August) for the taxes + costs; the buyer pays and receives a lien that ripens into a tax deed only if the owner does not redeem within two years. If no one bids the full amount, the parcel is “struck off to the State,” and after the two-year period matures it goes to the Secretary of State’s tax-forfeited-lands portfolio.

Two facts dominate Mississippi practice:

  1. Redemption runs through the Chancery Clerk, not the tax collector, and the Clerk must give a rigorous three-method notice (personal service by sheriff + certified mail + newspaper publication) before the redemption period expires. A failure of that notice voids the sale — this is the single most-litigated issue in the state. See due-process-notice.
  2. Mississippi already returns the overbid (surplus) to the former owner under Miss. Code § 27-41-77, so it is structurally compliant with tyler-v-hennepin-county for the third-party-purchase scenario. A 2024 bill (SB2032) that would have let counties keep the overbid died in committee, leaving the owner-favorable rule intact. See surplus-funds.

0. Identity & Classification

1. Tax Sale Mechanics

2. Right of Redemption → see right-of-redemption

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

▸ For Investors / Operators — A Mississippi tax-collector overbid above taxes and costs is reported to the Chancery Clerk and escrowed in the County Treasury for the record owner at the time of sale (Miss. Code § 27-41-77; AG opinions treat the former owner — not the tax purchaser — as entitled). Relevant to acquisition: the two-year redemption period and the Clerk’s mandatory three-method notice (certified mail, sheriff personal service, publication) that voids the sale if defective (§2/§6 — §§ 27-43-1, 27-43-3), the path to marketable title (§5b — a Chancery Court suit to confirm the tax title and the § 15-1-15 three-years-of-possession bar, because the tax deed is only prima facie evidence), and which liens survive (§7b — easements survive; mortgages/deeds of trust generally do not if the lienholder got adequate notice; federal tax liens and the IRS § 7425 120-day redemption).

▸ For Former Owners — When a Mississippi tax sale produces an overbid above the taxes and costs, that overbid belongs to the record owner at the time of the sale and is held in escrow in the County Treasury (Miss. Code § 27-41-77). There is no statutory notice of the surplus — the owner must affirmatively request it from the county (Chancery Clerk / Board of Supervisors / County Treasury) within two years of the expiration of the maturity date, or the county retains it. A 2024 bill (SB2032) that would have let counties keep the overbid died in committee, so the owner-favorable rule remains the law.

4. Mortgage Foreclosure

5. Sale Procedure Playbooks

Tax collector sale (the front-end) → see treasurer-sale

  1. Taxes assessed; if unpaid they become delinquent and are advertised for sale. — Miss. Code § 27-41-59
  2. On the first Monday in April (or last Monday in August), the tax collector auctions each delinquent parcel for taxes + costs, day-to-day, 8:30 a.m.–4:30 p.m. — Miss. Code § 27-41-59
  3. Highest bidder pays; overbid above taxes/costs is reported and escrowed for the owner. — Miss. Code § 27-41-77
  4. If no full bid, the parcel is struck off to the State. — Miss. Code § 27-41-59
  5. Tax collector transmits certified lists (lands sold to individuals / lands struck to the State) to the Chancery Clerk (by the 2nd Monday of May for an April sale; 2nd Monday of October for an August sale); certification vests perfect title subject to redemption. — Miss. Code § 27-41-79 — All steps: https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

Chancery Clerk notice-and-maturity (the back-end)

  1. 180 → 60 days before the redemption period expires, the Clerk must issue notice to the record owner of the right to redeem (a 120-day action window). — Miss. Code §§ 27-43-1, 27-43-3
  2. Notice must be given by all three methods: (a) certified mail, return receipt; (b) personal service by the sheriff (not required if the owner is a non-resident); and (c) newspaper publication ≥ 45 days before expiration. — Miss. Code § 27-43-3
  3. The Clerk must also examine the records and give certified-mail notice to lienholders/mortgagees of record at the address shown on the most recent recorded instrument. — Miss. Code §§ 27-43-5, 27-43-7
  4. If returned mail signals failure, the Clerk must make further search and inquiry (constitutionally required after jones-v-flowers). — Miss. Code § 27-43-3
  5. If the Clerk fails to give the required notice, the sale is void. — Miss. Code § 27-43-3
  6. At maturity (2-year anniversary, 5:01 p.m.) with no redemption, the Clerk executes a tax deed to the purchaser on demand; state-struck parcels are certified to the Secretary of State. — Miss. Code §§ 27-45-23, 7-11-11, 29-1-37 — All steps: https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

Sheriff sale (mortgage/deed-of-trust) → see sheriff-sale

6. Due Process & Notice → see due-process-notice

7. Title & Marketability

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
viking-investments-v-addison-body-shop (931 So. 2d 679, Miss. App.)2006sale_procedure / due_processAll three notice methods must be met; sheriff merely posting notice (instead of personal service per Rule 4) is defective and voids the tax sale.https://caselaw.findlaw.com/court/ms-court-of-appeals/1477294.html
rebuild-america-v-norris (64 So. 3d 480, Miss.)2011due_processThe “three methods of notice” rule is not absolute: where the sheriff and clerk fully complied with their duties, the deed may be confirmed even though the owner never got actual notice.https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf (no clean public-access URL retrieved; citation verified through secondary sources)
rebuild-america-v-milner (7 So. 3d 972, Miss. App.)2009due_processLienholder notice must go to the current assignee at its most-recent recorded address; mailing to a stale assignee address voids the sale as to the lienholder.https://law.justia.com/cases/mississippi/court-of-appeals/2009/co54136.html
perret-v-loflin (814 So. 2d 137, Miss.)2002redemptionA judgment creditor is a “person interested in the land sold for taxes” and may redeem; redemption statutes are construed liberally in favor of the right to redeem.https://caselaw.findlaw.com/court/ms-supreme-court/1439742.html ; https://law.justia.com/cases/mississippi/supreme-court/2002/conv11586.html
darrington-v-rose (128 Miss. 16, 90 So. 632)1920/1922redemptionThe constitutional and statutory rights to redeem are co-extensive and broad; the clerk need not “try the title” of a person offering to redeem.https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf (pre-Westlaw era; no public-access URL retrieved — cited through secondary sources and Perret v. Loflin precedent chain)
marathon-asset-management-v-otto (977 So. 2d 1241, Miss. App.)2008redemptionChancellor may equitably extend the redemption period (here +60 days) for an “interested” party who stood ready to redeem; no statute forbids extension.https://caselaw.findlaw.com/ms-court-of-appeals/1231516.html
jones-v-flowers (547 U.S. 220)2006due_processWhen certified mail is returned unclaimed, the government must take additional reasonable steps; the Court cited Miss. Code § 27-43-3 with approval as a model diligent-inquiry statute.https://www.law.cornell.edu/supremecourt/text/04-1477
tyler-v-hennepin-county (598 U.S. 631)2023surplusRetaining surplus equity beyond the tax debt is an unconstitutional taking; Mississippi’s § 27-41-77 (overbid returned to owner) is structurally consistent with this rule.https://www.law.cornell.edu/supremecourt/text/22-166

9. Edge Cases (state-specific notes)

10. Operations

Who this page is for

▸ For Investors / Operators — Start with §1 (tax-collector auction on the first Monday in April or last Monday in August; purchaser acquires a lien that matures to a deed in two years), §2/2b (the two-year redemption risk, liberal construction in favor of redemption, and that “any person interested” — including judgment creditors and heirs — may redeem), §5b (path to marketable title — a Chancery Court suit to confirm the tax title and the § 15-1-15 three-year possession bar, since the deed is only prima facie evidence), §7b (liens that survive — easements survive, mortgages generally do not given proper notice, federal tax liens and the IRS § 7425 120-day redemption), and §11b (broad bidder eligibility at the county sale, the insider-bidding bar, and the stricter Secretary-of-State tax-forfeited-lands restrictions).

▸ For Former Owners — Start with §3 (the overbid — any tax-sale price above the taxes and costs is escrowed for the record owner at the time of sale; there is no notice, so you must request it from the county within two years of the maturity-date expiration), §2 (redemption — paying taxes plus interest, damages, and fees to the Chancery Clerk before the two-year maturity), and §5c (grounds and procedure for an emergency action to halt a sale).

11. Meta

2b. Redemption Advanced

Assignability of the statutory redemption right: Mississippi’s redemption statute (Miss. Code § 27-45-3) grants the right to redeem to “the owner, or any persons for him with his consent, or any person interested in the land.” Courts have read this extremely broadly — a judgment creditor, mortgagee, co-tenant, and virtually any “interested” party may exercise the right, and the redemption inures to the benefit of the assessed owner regardless of who actually pays. — Miss. Code § 27-45-3; Perret v. Loflin, 814 So. 2d 137 (Miss. 2002); Darrington v. Rose, 128 Miss. 16, 90 So. 632 (1922) — https://law.justia.com/codes/mississippi/title-27/chapter-45/section-27-45-3/ ; https://caselaw.findlaw.com/court/ms-supreme-court/1439742.html ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

The statute does not expressly declare the redemption right “assignable” in the sense of a standalone transferable chose-in-action. Because the right accrues to “the owner … or any person interested in the land,” the existing owner can authorize a third party to redeem on the owner’s behalf (the “with his consent” language), and the redemption inures to the owner. A formal deed of assignment of the redemption right as an independent asset (as opposed to exercising it on behalf of the owner) is needs_verification — no retrieved Mississippi case or statute expressly addresses that mechanism. In practice, recovery agents act under power of attorney or contingency-fee agreements rather than outright assignments.

Equitable redemption: Mississippi Chancery Courts possess independent equitable jurisdiction to afford redemption remedies even if the legislature furnishes none — the constitutional right under § 79 “cannot be defeated by the legislature neglecting or failing to provide a scheme.” — Marathon Asset Management v. Otto, 977 So. 2d 1241 (Miss. App. 2008) (equitable extension of redemption period +60 days). The two-year statutory period is the primary vehicle; “equitable redemption” pre-sale (the common-law mortgage concept, i.e., the right to pay and clear the lien before a completed sale) is not formally codified as a separate Mississippi doctrine for the tax context — the owner can simply pay the delinquency to the tax collector before the gavel falls under Miss. Code § 27-41-59. Post-sale, the 2-year statutory window is itself the redemption right; courts may equitably extend it in narrow circumstances but have not recognized a separately named “equitable redemption” doctrine distinct from statutory redemption.

SCRA tolling for servicemembers: Federal law expressly tolls the Mississippi 2-year redemption period during active military service. Under 50 U.S.C. § 3936(b), “[a] period of military service may not be included in computing any period provided by law for the redemption of real property sold or forfeited to enforce an obligation, tax, or assessment.” This means the 2-year clock under Miss. Code § 27-45-3 is suspended (not running) for any period the property owner is on active military service, potentially extending well beyond the ordinary 2-year deadline. Purchasers should search military-service status (DoD SCRA website) before relying on redemption-period expiration. — 50 U.S.C. § 3936(b) — https://www.law.cornell.edu/uscode/text/50/3936

  • tolling_applies: yes — federal SCRA tolls the § 27-45-3 period for servicemember owners
  • period: duration of active military service (plus any applicable discharge grace period)
  • purchaser_risk: sale may mature on paper but deed is voidable if owner was on active duty

Installment redemption: not permitted — the Chancery Clerk cannot accept partial payment; the full redemption amount must be tendered before maturity. Exception: Chapter 13 bankruptcy plan payments through the Clerk. — Miss. Code § 27-45-3 — https://law.justia.com/codes/mississippi/title-27/chapter-45/section-27-45-3/ ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

Assignment of tax sale certificate / deed mid-redemption period: Miss. Code § 27-45-27 explicitly grants the lien and enforcement rights to “the purchaser and the holder of the legal title under him, by descent or purchase.” This language (“by … purchase”) expressly permits the purchaser to sell/assign the tax-sale certificate or the inchoate tax title to a successor mid-redemption period, and the successor steps into the purchaser’s shoes with identical lien rights. Mississippi Code Title 27, Chapter 47 (§ 27-47-1 et seq.) is specifically titled “Ad Valorem Taxes — Assignment of Tax Liens” and governs the mechanics, though the full text of Ch. 47 could not be retrieved. There appear to be no restrictions limiting assignment to natural persons. — Miss. Code § 27-45-27; Miss. Code Title 27, Ch. 47 — https://www.taxsaleresources.com/state/mississippi ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

  • permitted: yes, under § 27-45-27 “holder of the legal title under him by descent or purchase”
  • restrictions: none confirmed; Ch. 47 details needs_verification
  • statute: Miss. Code § 27-45-27; Miss. Code Title 27, Ch. 47

Tolling for minors / persons of unsound mind: Minors and persons of unsound mind whose property is sold for taxes receive the right to redeem within two years after attaining full age or being restored to sanity. During that extended period, they must also pay the value of any permanent improvements the purchaser made after the expiration of the ordinary 2-year period. The extended right is located within Miss. Code § 27-45-3 itself (for county ad valorem tax sales) and in the parallel municipal provision, Miss. Code § 21-33-61 (municipal tax sales). Multiple secondary sources consistently cite both sections for this rule; there is no separate § 27-45-5 governing this protection. — Miss. Code §§ 27-45-3, 21-33-61 — https://generisonline.com/getting-your-mississippi-home-back-after-a-property-tax-sale/ ; https://law.justia.com/codes/mississippi/2015/title-21/chapter-33/article-1/section-21-33-61/

3b. Surplus Advanced

Claim assignability: Mississippi has no tax-sale-surplus-specific statute governing assignment of the § 27-41-77 overbid claim. Because the overbid is characterized as belonging to “the owner,” it is notionally a chose-in-action belonging to that owner that should be assignable under general Mississippi property/contract law (Miss. Code § 15-3-101 et seq. UFTA framework; general common-law assignment rules). No retrieved case or statute expressly declares such assignments permitted or prohibited. The Uniform Disposition of Unclaimed Property Act finder-contract provision at Miss. Code § 89-12-25 caps finder fees at 10%/$50 and bars contracts for the first 7 months after delivery to the Treasurer — but county-held § 27-41-77 overbids are retained by the county rather than delivered to the Treasurer, so the § 89-12-25 fee cap does not directly reach them.

  • full_assignment_permitted: needs_verification (no confirmed bar; likely permissible under general assignment law)
  • assignment_vs_fee_agreement: in practice, recovery agents use contingency-fee agreements; outright assignment of the § 27-41-77 claim is unconfirmed
  • fee_cap_applies_to_assignments: no — Miss. Code § 89-12-25 fee cap (10%/$50, 7-month bar) applies only to property delivered to the State Treasurer; county-held § 27-41-77 overbids are retained by the county rather than delivered to the Treasurer, so the statutory fee cap does not reach them
  • statute: Miss. Code § 27-41-77; Miss. Code § 89-12-25 (unclaimed property finder-fee rule — inapplicable to county-held overbids) — https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf ; https://law.justia.com/codes/mississippi/title-89/chapter-12/section-89-12-25/

Statute of limitations on surplus claims: Miss. Code § 27-41-77 imposes a 2-year deadline running from the expiration of the maturity date (i.e., 2 years after the 2-year redemption period expires, which is approximately 4 years from the date of sale). If no request is made within that window, the overbid is retained by the county — it does not escheat to the State Treasury but is kept by the county. There is no further reclaimability after the county retention.

Competing claimant procedure: Miss. Code § 27-41-77 directs the overbid to “the owner” — the record owner at the time of the tax sale (AG opinions: Gex 1997, Bailey 1997, Teeuwissen 2016). When competing claimants exist (e.g., judgment creditors, heirs, assignees), the county likely must interplead the funds in Chancery Court for a priority determination; this is the standard Mississippi equitable remedy for contested fund claims, but no specific statute or retrieved case addresses competing-claimant procedure for § 27-41-77 overbids. — needs_verification — Miss. Code § 27-41-77; general chancery interpleader jurisdiction — https://law.justia.com/codes/mississippi/title-27/chapter-41/general-provisions/section-27-41-77/ ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

Deceased owner procedure: The overbid under § 27-41-77 belongs to the “owner” — who is the record owner at the time of the tax sale. If that owner is deceased, the claim passes to the estate as a personal asset. Under Mississippi probate law (Title 91, Ch. 1), the personal representative (executor/administrator) has authority to assert estate claims. No retrieved authority confirms whether heirs may claim directly without probate; in practice, for small overbids Mississippi Chancery Clerks may accept affidavits of heirship, but this is not confirmed by statute.

Fraudulent conveyance exposure: Mississippi has adopted the Uniform Fraudulent Transfer Act (UFTA) at Miss. Code §§ 15-3-101 et seq. An assignment of a surplus overbid claim by an insolvent owner for less than reasonably equivalent value would be vulnerable to avoidance by creditors under § 15-3-107. The UFTA applies to “transfers” of assets generally, which would encompass assignment of a chose-in-action. The statute of limitations for UFTA claims is 4 years from the date of the transfer or 1 year after it was or reasonably could have been discovered (§ 15-3-119). Mississippi has not adopted the updated Uniform Voidable Transactions Act (UVTA) — the applicable statute remains UFTA as of 2026.

Surplus claimant notice: The statute does not require the county to notify the former owner of the available overbid. The owner must affirmatively request payment within the 2-year window. — Miss. Code § 27-41-77 — https://law.justia.com/codes/mississippi/title-27/chapter-41/general-provisions/section-27-41-77/ ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

  • court_must_notify_lienholders: no specific requirement for surplus notification; Chancery Clerk does notify lienholders of record during the redemption notice phase (§ 27-43-5), but that is notice of the right to redeem, not notice of surplus
  • method: none required
  • timeline: n/a
  • citation: Miss. Code § 27-41-77

5b. Title Advanced

Quiet title (confirmation action): Under Miss. Code § 11-17-1, “any person holding or claiming under a tax title lands … when the period of redemption has expired, may proceed by sworn complaint in the chancery court to have such title confirmed and quieted.” This is called a “Confirmation Action” or “suit to confirm tax title” — functionally identical to a quiet title action in other states.

  • when_required: strongly advised but legally optional; title is unmarketable without it and insurers generally will not write a policy on an unconfirmed tax title — https://www.taxsaleresources.com/blog/overview-of-mississippi-tax-lien-sales ; https://legalclarity.org/mississippi-land-tax-sales-process-and-buyer-responsibilities/
  • action_type: judicial — sworn complaint in Chancery Court
  • court_with_jurisdiction: Chancery Court of the county where the land is located — Miss. Code § 11-17-1
  • typical_timeline_months: 3–6 months for uncontested; add 6–8 weeks for service by publication on non-locatable defendants; contested matters can take 12+ months — https://liensuite.com/quiet-title (general guidance; Mississippi-specific timeline needs_verification)
  • typical_cost_range: approximately $1,500–$5,000 attorney fees for uncontested; higher if contested; court filing fees vary by county — needs_verification for Mississippi-specific benchmarks
  • cures_all_pre_sale_defects: a successful § 11-17-1 judgment “confirming the tax title against all persons claiming to hold the land by title existing at the time of the sale for taxes” creates a court-ordered title that “shall vest in the plaintiff … a good and sufficient title to said land.” It bars all prior claimants who were properly served. — Miss. Code § 11-17-1
  • citation: Miss. Code § 11-17-1 — https://law.justia.com/codes/mississippi/title-11/chapter-17/section-11-17-1/

Deed seasoning:

  • insurers_require_seasoning: yes — most underwriters will not issue a standard owner’s or lender’s policy on a Mississippi tax deed without either a Confirmation Action judgment or seasoning. Stewart Title explicitly recommends consulting local underwriting counsel before insuring tax-title properties. — https://www.stewart.com/en/insights/beware-of-title-derived-through-tax-sales
  • typical_years: needs_verification for a uniform statewide number; the § 15-1-15 three-year possession bar to challenging the deed is the most commonly cited benchmark (i.e., after the purchaser or successor has been in possession for 3 years post-maturity, a suit to set aside the deed is barred)
  • rationale: Mississippi tax deeds convey only prima facie title; notice defects void sales; the § 15-1-15 bar is not an absolute cure; insurers wait for confirmed title via Chancery Court or long undisturbed possession

Title insurance:

  • immediate_availability: no — generally unavailable until after a successful Confirmation Action under § 11-17-1 or after 3+ years of undisturbed possession — https://legalclarity.org/mississippi-land-tax-sales-process-and-buyer-responsibilities/
  • conditions_for_immediate: none confirmed; underwriters may write with a rate-up or exception endorsement post-confirmation
  • insurers_known_to_write: Stewart Title (has Mississippi underwriting counsel); other national underwriters active in Mississippi — needs_verification for complete list
  • quitclaim_or_special_warranty_only: tax deed itself is quitclaim-equivalent (no warranty); confirmation judgment vests “good and sufficient title” but is not a general warranty deed

Marketable Title Act:

  • exists: not enacted — HB 1255 (2019 Session), which would have established a 32-year Marketable Record Title Act, did not pass (LegiScan records show it introduced but not enacted). Mississippi does not currently have a statutory Marketable Record Title Act. — https://legiscan.com/MS/bill/HB1255/2019
  • lookback_years: n/a
  • statute: none (2026)

Judicial confirmation:

  • required_before_deed_issues: no — the Chancery Clerk issues the tax deed by operation of law upon expiration of the redemption period without any court order (Miss. Code § 27-45-23). The § 11-17-1 Confirmation Action is a post-deed, optional (but strongly advised) proceeding.
  • tribunal: Chancery Court — Miss. Code § 11-17-1
  • timeline_days: not applicable to deed issuance; confirmation suit timeline per above
  • citation: Miss. Code §§ 27-45-23, 11-17-1
  • 2026 legislative note: Mississippi HB 1475 (2026 Regular Session) — passed both chambers March 2026, adjourned sine die April 15, 2026 — amends § 27-45-23 to clarify that “perfect fee simple title to land and any property thereon shall pass to a tax sale purchaser who demands a deed or to the Secretary of State if no one demands the deed”; also amends § 11-17-1 (confirmation action) and § 29-1-21 (bar of certain claims after land is struck off to the State). needs_verification of governor’s signature and effective date. If enacted, this represents a material upgrade from the prior “prima facie evidence” standard. — https://legiscan.com/MS/bill/HB1475/2026

Chain-of-title cure:

  • depth: a successful § 11-17-1 judgment bars “all persons claiming to hold the land by title existing at the time of the sale for taxes” — extinguishes junior liens, prior unrecorded interests, and other pre-sale clouds that were properly served. Does not cure IRS liens (§ 7425 redemption right persists), CERCLA super-liens, or interests of parties not served. — Miss. Code § 11-17-1
  • notes: purchaser should also pay the § 15-1-15 three-year “adverse possession” clock simultaneously to benefit from the statutory bar; easements of record survive the sale (Hearn v. Autumn Woods, 757 So. 2d 155 (Miss. 1999))

5c. TRO & Injunctive Relief

Recognized grounds to halt a Mississippi tax or mortgage foreclosure sale:

  • Defective notice / failure of the three-method notice process (§ 27-43-3) — the most common ground; courts have voided completed sales for notice defects, so pre-sale TRO is appropriate where defect is known before the sale
  • Payment dispute (taxes actually paid or not delinquent)
  • Constitutional due process violation (Mullane / Jones v. Flowers)
  • SCRA / military protections (50 U.S.C. § 3953)
  • Bankruptcy automatic stay (11 U.S.C. § 362) — automatic, no TRO needed
  • Homestead / disability protections (needs_verification)
  • For mortgage foreclosures: declared emergency/disaster grounds under Miss. Code §§ 89-1-301 to 89-1-329

Legal standard: Mississippi Chancery Courts apply the general four-part equitable standard for a preliminary injunction or TRO: (1) likelihood of success on the merits; (2) irreparable injury; (3) balance of equities tips in favor of movant; (4) public interest. — Mississippi Rules of Civil Procedure Rule 65. For the specialized mortgage-foreclosure emergency-disaster injunction under § 89-1-301, the standard is a sworn petition showing inability to pay, inability to refinance after diligent effort, and ≥15% depreciation from a declared disaster — a narrower, more specific showing that triggers a mandatory injunction without the standard four-factor analysis. — Miss. Code § 89-1-301 — https://law.justia.com/codes/mississippi/title-89/chapter-1/relief-from-inequitable-mortgage-foreclosures-execution-sales-and-the-like-after-declared-emergency-or-disaster/section-89-1-301/

Court with jurisdiction: Chancery Court — equitable matters including injunctions against sales of real property are exclusively within Chancery’s jurisdiction under the Mississippi Constitution (Art. 6, § 159).

Bond required: Under standard MRCP Rule 65, the court may require a bond; no fixed amount is required by statute. Under the § 89-1-301 emergency-disaster mortgage injunction, no bond is required. — Miss. Code § 89-1-301; MRCP Rule 65.

Emergency timeline: A TRO may be obtained ex parte within 24–48 hours if properly filed; the hearing on a preliminary injunction follows within 10 days (MRCP Rule 65). The non-judicial nature of Mississippi’s tax-title maturity process (no foreclosure “sale” in the judicial sense; redemption period simply expires) means a TRO would need to be obtained before 5:01 p.m. on the maturity date to prevent the Clerk from issuing the tax deed.

Effect on a sale completed before TRO issued: For tax sales: because notice defects render a sale void (not merely voidable) under Mississippi law (Viking Investments, 931 So. 2d 679; Alexander v. Womack, 857 So. 2d 59), a court may void even a completed tax sale/deed on procedural grounds — the TRO need not precede the sale if the defect is fundamental. The court has discretion to void a completed sale for constitutional/statutory notice failures. — Miss. Code § 27-43-3; Viking Investments v. Addison Body Shop — https://caselaw.findlaw.com/court/ms-court-of-appeals/1477294.html For non-judicial mortgage foreclosures: once the trustee’s deed is recorded, injunctive relief is significantly harder; courts may still void a completed trustee’s sale where fraud or procedural defect is shown, but the buyer-at-sale’s interests weigh heavily.

Non-judicial foreclosure notes: Mississippi’s deed-of-trust foreclosure (§ 89-1-55) is non-judicial; there is no court confirmation step. A TRO must be obtained before the trustee completes the sale and records the deed. Post-sale, the borrower’s remedy shifts to a Chancery suit to set aside the deed.

Leading cases: viking-investments-v-addison-body-shop (2006); C.F.P. Properties, Inc. v. Roleh, Inc. (tax sale voided post-completion for affidavit defect) — https://www.msprobate.com/wp/mississippi-tax-lien-foreclosure-voided-tax-sale-ineffective/

7b. Lien Survival & Purchaser Exposure

IRS 120-day redemption right (26 U.S.C. § 7425): The federal IRS redemption right applies nationally whenever real property is sold at a non-judicial sale that discharges a federal tax lien. Under § 7425(d), the IRS (Secretary of the Treasury) may redeem within 120 days from the date of sale or the period allowable under local law, whichever is longer. Mississippi’s 2-year redemption period is longer than 120 days, so the IRS’s redemption window is effectively 2 years — the same period as any other “interested person” under Miss. Code § 27-45-3. Purchasers at Mississippi tax sales where there is a federal tax lien of record should provide notice to the IRS (see 26 CFR § 301.7425-2) at least 25 days before the sale to limit IRS redemption rights.

HOA super-priority: Mississippi is not a super-priority state for HOA assessment liens. HOA liens recorded under the Mississippi Condominium Law (Miss. Code § 89-9-21) are subordinate to first mortgages and, by implication, to property tax liens (which are given statutory preference over “all judgments, executions, encumbrances or liens whensoever created” under Miss. Code § 27-35-1). HOA assessment liens do not survive a mortgage foreclosure where the mortgage is senior; whether they survive a tax sale depends on the lien-priority rules but the property tax lien’s statutory superiority (§ 27-35-1) means the tax sale likely extinguishes a junior HOA lien.

Environmental liens (CERCLA): Under 42 U.S.C. § 9607(l), CERCLA environmental cleanup liens attach to the facility that the United States has expended cleanup costs on and arise at the time cleanup commences, but are subordinate to liens that were perfected under state law before the CERCLA notice of lien is recorded. Mississippi’s property tax lien attaches and takes preference under Miss. Code § 27-35-1 — except that § 27-35-1 itself carves out “environmental covenants created pursuant to the Mississippi Uniform Environmental Covenants Act.” This means CERCLA/EPA environmental covenants may survive a Mississippi tax sale. Environmental liens recorded after the tax lien arose but before the sale would be junior and likely extinguished by the sale (assuming proper notice); however, cleanup covenants that run with the land as restrictive covenants are not extinguished by a tax sale.

  • cercla_lien_survives_tax_sale: partial — subordinate recorded CERCLA liens likely extinguished by senior tax sale; CERCLA cleanup covenants/restrictions may survive as encumbrances that run with the land — needs_verification for confirmed Mississippi case
  • state_superfund_super_lien: none — Mississippi has enacted no state environmental super-lien statute that gives cleanup costs priority over previously perfected mortgages or tax liens. The state has environmental cleanup programs administered by MDEQ and adopted the Uniform Federal Lien Registration Act (Miss. Code § 86-8-5), but no super-priority lien mechanism exists. Environmental liens are filed with the County Chancery Clerk and ranked by recording date. — https://www.greenbaumlaw.com/media/publication/31_Environmental%20Lien%202013.pdf ; https://environmental.netronline.com/lien-statutes
  • notes: Miss. Code § 27-35-1 expressly carves out environmental covenants from tax-lien preference; purchasers should search for EPA/MDEQ cleanup actions and recorded environmental covenants — Miss. Code § 27-35-1; https://law.justia.com/codes/mississippi/title-27/chapter-35/article-1/section-27-35-1/

Municipal code / blight liens: A garbage-fee lien cannot be enforced by selling real property — Miss. Code § 19-5-22 expressly bars using the property tax sale to collect delinquent garbage fees; any purported tax sale for a garbage fee is likely void, and the lien does not pass to the purchaser. Beyond garbage fees, other municipal code-enforcement liens (nuisance abatement, demolition costs) are typically judgment liens that would survive or be extinguished based on general lien-priority rules.

Mechanic liens: Mechanic liens recorded before the tax lien arose would be senior and might survive depending on priority analysis. In practice, Mississippi tax liens under § 27-35-1 enjoy statutory preference “over all judgments, executions, encumbrances or liens whensoever created” — mechanic liens are encumbrances, so the tax lien is generally senior. However, a mechanic lien recorded before the taxes at issue were assessed could potentially be senior. — needs_verification for confirmed case law

  • survive_tax_sale_if_noticed: uncertain; generally junior to tax lien under § 27-35-1; senior mechanic lien needs_verification
  • notes: perform mechanic-lien search at Chancery Clerk before bidding; verify priority based on recording date vs. tax assessment date

Junior mortgage exposure: The tax sale discharges liens of mortgagees who received proper notice under Miss. Code § 27-43-5 (certified mail to recorded address). A mortgagee who was not properly noticed retains its lien notwithstanding the tax sale. See Rebuild America v. Milner, 7 So. 3d 972 (Miss. App. 2009). A purchaser takes the property subject to any senior (pre-existing) mortgage that was not discharged.

  • purchaser_takes_subject_to_senior: yes — senior mortgage survives if it was not discharged by proper notice; junior mortgage is discharged only if properly noticed
  • common_mistake_notes: purchasers sometimes assume all mortgages are wiped; in Mississippi, failure to give proper § 27-43-5 notice to a mortgagee means that mortgagee’s lien survives — rebuild-america-v-milner

Due diligence required (prudent purchaser checklist):

  1. IRS/federal tax lien search (PACER, IRS lien registry) — 120-day / 2-year IRS redemption risk
  2. State tax lien search (MDOR State Tax Lien Registry)
  3. Full title search at County Chancery Clerk (UCC, judgment liens, mortgages of record — verify § 27-43-5 notice was given to each)
  4. Environmental search (EPA CERCLA SEMS database, MDEQ records) — look for cleanup covenants surviving under § 27-35-1 carve-out
  5. HOA / condominium assessment status (§ 89-9-21 lien) — no super-priority but lien may affect resale
  6. Municipal code compliance / garbage-fee ledger verification (§ 19-5-22)
  7. Confirm sale amount includes only lawful ad valorem taxes (no garbage fees)
  8. Secretary of State public-lands database (not applicable if third-party purchase; relevant for state-struck land path)
  9. SCRA search — 50 U.S.C. § 3936(b) tolls the § 27-45-3 redemption clock during active military service; DoD SCRA portal at dmdc.osd.mil can verify status — https://www.law.cornell.edu/uscode/text/50/3936

10b. Purchaser Obligations During Redemption

Must pay subsequent taxes: Mississippi imposes no statutory obligation on the tax-sale purchaser to pay subsequent-year taxes. However, failure to do so exposes the purchaser to a subsequent tax sale for those later years, in which the purchaser’s own interest can be sold. Subsequent-year taxes paid by the purchaser are recoverable upon redemption (the owner must repay them as part of the redemption amount). — Miss. Code § 27-41-31(2) — https://law.justia.com/codes/mississippi/title-27/chapter-41/general-provisions/section-27-41-59/ ; https://legalclarity.org/mississippi-land-tax-sales-process-and-buyer-responsibilities/ ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf

  • required: no statutory mandate, but strategically necessary to protect the investment
  • consequence_of_failure: subsequent-year tax sale may extinguish the prior-year purchaser’s interest
  • citation: Miss. Code § 27-41-31(2)

Must notify owner of expiration: The Chancery Clerk (not the purchaser) bears the statutory obligation to give three-method notice (certified mail + sheriff personal service + newspaper publication) no more than 180 days and no less than 60 days before the 2-year redemption period expires. — Miss. Code §§ 27-43-1, 27-43-3. The purchaser bears no direct notice obligation. However, if the Clerk fails to give adequate notice, the sale is voided — which harms the purchaser’s investment. Prudent purchasers monitor the Clerk’s notice compliance and, where possible, provide the Clerk with updated owner/lienholder contact information.

  • required: no — notice obligation falls on the Chancery Clerk, not the purchaser
  • form: n/a (purchaser has no statutory form to file)
  • timing: Clerk must act no more than 180 days / no less than 60 days before maturity — Miss. Code § 27-43-1
  • consequence_of_failure: Clerk’s failure voids the sale (Viking Investments) — purchaser’s loss, not liability
  • citation: Miss. Code §§ 27-43-1, 27-43-3

Owner occupancy right: The tax-sale purchaser acquires only a lien with “perfect title … but without the right of possession” during the 2-year redemption period. The original owner retains full possession and occupancy rights throughout the redemption period. The purchaser may not enter, use, or lease the property during this period. After the Chancery Clerk executes the tax deed at maturity (§ 27-45-23), the purchaser gains “immediate right of possession” and may pursue eviction through the courts.

Costs collectible upon redemption: When the owner redeems, the redemption amount paid to the Chancery Clerk must include:

  1. The delinquent tax for which the property was sold
  2. 1% interest from February 1 to date of sale (paid by purchaser at sale)
  3. Publisher’s fee paid by purchaser
  4. 1.5% per month interest from the date of sale on the amount the purchaser paid
  5. 5% damages on the delinquent tax
  6. Notice fees (sheriff service, Clerk’s fees, publication costs per §§ 27-43-3, 27-43-11)
  7. Subsequent-year taxes the purchaser paid (recoverable under § 27-41-31(2)) The purchaser does not earn interest on the overbid portion (the amount bid above the taxes/costs). — Miss. Code §§ 27-45-1, 27-45-3, 27-41-9 — https://law.justia.com/codes/mississippi/title-27/chapter-45/section-27-45-3/ ; https://law.justia.com/codes/mississippi/title-27/chapter-41/general-provisions/section-27-41-77/ ; https://www.deltastate.edu/PDFFiles/Mississippi-Delinquent-Taxes-8th-Edition-2018-REV.pdf
  • bid_plus_interest: yes (1.5%/month on the purchase price)
  • subsequent_taxes: yes
  • documented_improvements: no — improvements during the 2-year standard redemption period are not recoverable by the purchaser from the redeeming owner (exception: minors/disabled, who must also pay for permanent improvements made after the 2-year period)
  • other: 5% damages on delinquent tax; notice/sheriff/publication fees
  • citation: Miss. Code §§ 27-45-1, 27-45-3, 27-43-3, 27-41-31(2)

Property maintenance obligation: Mississippi statute imposes no affirmative maintenance obligation on the tax-sale purchaser during the redemption period. The purchaser has no right of possession and therefore both no duty to maintain and no ability to access the property. After maturity and deed issuance, normal property-law obligations (and any applicable municipal code-compliance obligations) attach to the new owner.

  • required: no statutory maintenance duty during redemption
  • standard: n/a
  • citation: Miss. Code §§ 27-41-79, 27-45-23 (no possession right → no maintenance duty)

11b. Restrictions & Special Rules

Entity purchase restrictions (live tax sale — third-party purchases): At the county tax collector’s annual sale, no statutory restriction limits bidders to natural persons — LLCs, corporations, and other entities may bid. Out-of-state investors and entities face no restriction. — https://www.taxsaleresources.com/blog/overview-of-mississippi-tax-lien-sales

  • natural_persons_only: no
  • llc_permitted: yes
  • foreign_entity_permitted: yes (no confirmed restriction at the tax-collector sale)
  • notes: Restrictions apply to the Secretary of State’s tax-forfeited-lands program (state-struck properties, not the county tax sale): corporations are generally ineligible to purchase state tax-forfeited land (exception: a banking corporation holding a mortgage on the parcel); nonresident aliens may not purchase more than 320 acres for industrial / 5 acres for residential purposes. LLCs are not expressly addressed in the regulations (regulatory gap). — Miss. Admin. Code tit. 1, pt. 11, ch. 1, Rule 1-11-1.3 — https://www.law.cornell.edu/regulations/mississippi/1-Miss-Code-R-SS-11-1-3
  • citation: Miss. Code § 27-41-59 (no restriction at county sale); Miss. Admin. Code 1-11-1.3 (SOS forfeited-lands restrictions)

Insider prohibition: No county official or employee (including the Chancery Clerk, tax collector, and members of the Board of Supervisors) may purchase at a tax sale in the county they serve. This prohibition extends to buying through a company the official has an ownership interest in. The penalty is imposed by the Mississippi Ethics Commission.

Right of first refusal (municipalities / land banks): At the Secretary of State’s tax-forfeited-lands auctions, municipalities located within whose corporate limits the property sits have priority over all other applicants except the original owner and heirs/assigns. The municipality’s priority right must be exercised within 14 business days of the first notice of publication of the online auction. — Miss. Code § 29-1-51; Miss. Admin. Code 1-11-1.4 — https://www.sos.ms.gov/public-lands/tax-forfeited-lands-faqs

At the county tax collector’s annual sale (where the purchaser acquires a lien, not a deed), there is no statutory right of first refusal for municipalities, CDCs, or land banks. — needs_verification for any recent local-option ordinance granting ROFR at county sales.

  • municipalities: yes — at SOS forfeited-lands auctions only; no ROFR at county tax-collector sale
  • cdcs_nonprofits: needs_verification
  • land_banks: no — Mississippi Land Bank Act bills have been introduced (HB 958 in 2023; HB 351 in 2024; HB 1019 in 2025; HB 727 / HB 1757 / SB 2679 in 2026) but as of June 2026 no Land Bank Act has been enacted into Mississippi law
  • match_window_days: 14 business days (SOS forfeited-lands context)
  • citation: Miss. Code § 29-1-51 — https://www.sos.ms.gov/public-lands/tax-forfeited-lands-faqs

Land bank program: Mississippi has introduced Land Bank Act legislation in multiple consecutive sessions (2023 HB 958, 2024 HB 351, 2025 HB 1019, 2026 HB 727 / HB 1757 / SB 2679) that would authorize local governments to create land bank authorities to take title to vacant and abandoned properties and return them to productive use. No Land Bank Act has been enacted as of June 2026 — all tracked bills either died in committee or their enactment was not confirmed. In the 2026 session (adjourned sine die April 15, 2026), at least three Land Bank bills were introduced but search results show HB 1757 died in committee in February 2026 and no other Land Bank bill was confirmed enacted. County and municipal governments continue to handle unsold properties through the SOS tax-forfeited-lands program.

  • exists: no — not enacted as of June 2026; multiple bills introduced but none confirmed enacted
  • name: Mississippi Land Bank Authority (proposed only)
  • statute: none (2026); bills introduced: HB 958 (2023), HB 351 (2024), HB 1019 (2025), HB 727 / HB 1757 / SB 2679 (2026)
  • receives_unsold_properties: would receive state-struck or unsold properties (proposed)
  • operational_notes: county and municipal governments handle unsold properties through the SOS tax-forfeited-lands program — https://legiscan.com/MS ; https://billstatus.ls.state.ms.us/documents/2023/html/HB/0900-0999/HB0958IN.htm

Deficiency judgment:

  • permitted_after_tax_sale: effectively no — Miss. Code § 27-45-27 expressly states that “no purchaser of land at any tax sale … shall have any right of action to challenge the validity of the tax sale.” The tax sale extinguishes the former owner’s obligation; there is no deficiency concept in the tax-sale context (the taxes are satisfied by the sale; the tax debt does not survive as a personal obligation). — Miss. Code § 27-45-27
  • permitted_after_mortgage_foreclosure: yes — the lender may pursue a deficiency judgment but must commence suit within one (1) year of the foreclosure sale. Courts require that the bid be reasonably related to the property’s fair market value (a bid at approximately 51% or more of fair value has been accepted; lower bids may be challenged). — Miss. Code § 15-1-23 — https://www.alllaw.com/articles/nolo/foreclosure/mississippi-foreclosure-laws.html
  • fair_value_defense: yes — Mississippi courts have held that the bid must bear a reasonable relationship to fair market value; a grossly inadequate bid may be challenged in equity
  • citation: Miss. Code §§ 27-45-27, 15-1-23

Anti-deficiency statute: Mississippi has no general anti-deficiency statute that prohibits deficiency judgments after mortgage/deed-of-trust foreclosures. The only protection is the 1-year statute of limitations (§ 15-1-23) and the equitable fair-value defense. Purchase-money mortgages do not receive special treatment.

One-action rule: Mississippi does not have a one-action rule. A lender may conduct a non-judicial deed-of-trust foreclosure and then bring a separate deficiency suit in Circuit or County Court within the 1-year limitations period.

Local pages

County deep dives: desoto-ms, harrison-ms, hinds-ms Unclaimed funds agency: unclaimed-property-mississippi

Legal information, not legal advice. This page summarizes Mississippi statutes and cases as of the last-verified date and may omit recent amendments or county-specific practice. Verify against the cited primary sources and consult a licensed Mississippi attorney before acting. Last verified: 2026-06-10.

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