Mississippi, Tax Sale Record Fees

The Mississippi Attorney General issued an opinion stating that the $50 fee charged by the clerk of the Chancery Court for determination of the record owner of property sold at a property tax sale under Miss. Code Ann. § 27-43-3 may be charged at the time of redemption, whether that occurs before or after the start of the 180-day notice period preceding the expiration of the redemption period under Miss. Code Ann. § 27-43-1. Accrual of the fee is dependent upon redemption of the property, not on the notice period, and the statute does not prohibit the clerk of the Chancery Court from performing work to ascertain the record owner of the property before the 180-day notice period. (Attorney General Opinion, 2012-00135, 07/20/2012.)