MS 2020-11-J-LamarJr-November-17-2020-Sale-of-Real-Property-for-Delinquent-Ad-Valorem-Taxes November 17, 2020

How long does the buyer at a Mississippi tax sale have to wait before getting the deed?

Short answer: The AG concluded that under Section 27-45-3, the redemption period for a Mississippi tax sale is two years from the date of the sale, and a chancery clerk cannot issue a tax deed before that period runs. The AG declined to validate or invalidate the structure of a 2019 combined tax sale that bundled three years of delinquencies.

Disclaimer: This is an official Mississippi Attorney General opinion. AG opinions are persuasive authority but not binding precedent. This summary is for informational purposes only and is not legal advice. Consult a licensed Mississippi attorney for advice on your specific situation.

Plain-English summary

A Tate County property owner had filed for bankruptcy, and the bankruptcy stay kept his property out of the regular tax sale cycle for 2016, 2017, and 2018. After the stay was lifted, the Tate County Tax Assessor/Collector held a single sale in August 2019 that bundled all three years of delinquent taxes. The purchaser at that 2019 sale wanted his deed.

The Tate County Board attorney asked the AG two questions:

Could the Chancery Clerk issue a tax deed for the 2019 sale even though the prior three years had not been separately sold?
Did the purchaser have to wait three years to get the deed?

The AG declined the first question. Under Section 7-5-25, AG opinions cannot validate or invalidate past actions; whether the bundled 2019 sale was valid was exactly that kind of past action. The AG would not opine.

The AG answered the second question on the assumption that the sale was valid. Section 27-45-3 sets the redemption period: the owner or anyone interested in the land sold for taxes "may redeem the same... at any time within two (2) years after the day of sale." Section 27-45-23 then requires the chancery clerk, "on demand," to "execute deeds of conveyance to individuals purchasing lands at tax sales" once the redemption period has expired. So the wait for the deed is two years from the date of the tax sale, not three.

Currency note

This opinion was issued in 2020. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

What is the redemption period after a Mississippi tax sale?

Two years from the day of the sale. Section 27-45-3 is the statute. During that period the owner or anyone interested in the land may redeem by paying the back taxes plus statutory amounts.

Why did the Board attorney ask if it was three years?

Because the Tate County 2019 sale bundled three years of delinquencies into one event. The attorney was checking whether the bundling extended the redemption period to match. The AG kept the rule simple: the two-year clock runs from the date of the sale, not from the date of the underlying delinquencies.

Why didn't the AG just say the bundled sale was fine or not fine?

Because Section 7-5-25 limits AG opinions to prospective state-law guidance. The bundling happened before the request, so the AG could not bless or condemn it. A challenge to the sale's structure would have to go through a court of competent jurisdiction.

What is the chancery clerk's role?

Once the redemption period has expired and a purchaser demands a deed, the chancery clerk must execute the deed under Section 27-45-23. The clerk does not have discretion to decline; the role is ministerial.

Does the bankruptcy stay affect anything else here?

The opinion does not analyze federal bankruptcy law. It assumes the stay was lifted before the 2019 sale and addresses only the state-law redemption period.

Background and statutory framework

Section 27-45-3 sets the redemption period:

The owner, or any persons for him with his consent, or any person interested in the land sold for taxes, may redeem the same . . . at any time within two (2) years after the day of sale . . . .

Section 27-45-23 ties the deed to expiration of the redemption period:

When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales.

Section 7-5-25 limits AG opinions to prospective state-law questions and bars validating or invalidating past actions.

The opinion is signed by Special Assistant Attorney General Beebe Garrard on behalf of Attorney General Lynn Fitch.

Citations

Miss. Code Ann. Section 27-45-3 (two-year redemption period)
Miss. Code Ann. Section 27-45-23 (chancery clerk's duty to issue deed after redemption period)
Miss. Code Ann. Section 7-5-25 (limits on AG opinions)

Source

Original opinion text

November 17, 2020

John T. Lamar, Jr., Esq.
Board Attorney, Tate County
214 South Ward Street
Senatobia, Mississippi 38668

Re: Sale of Real Property for Delinquent Ad Valorem Taxes

Dear Mr. Lamar:

The Office of the Attorney General has received your request for an official opinion.

Background Facts

According to your request, several years ago, an individual who owned real property in Tate County, Mississippi filed for bankruptcy protection. As a result, you assert that his real property was tied up in bankruptcy for approximately three years, 2016, 2017, and 2018, meaning, his property was not sold for delinquent taxes for a period of three years. You state that the bankruptcy court lifted the stay, and the Tate County Tax Assessor/Collector sold the property at the regularly scheduled tax sale in August 2019, combining all three (3) years into one sale. According to your request, the purchaser of the property at the tax sale is now demanding a tax deed from the Tate County Chancery Clerk.

Questions Presented

Does the Chancery Clerk of Tate County, Mississippi, have authority to execute a tax deed to the purchaser of property at the 2019 tax sale in light of the fact that there was never a sale for the three (3) previous years, and it was all combined in one sale in 2019?
Does the purchaser have to wait 3 years from the date of sale to acquire a tax deed?

Brief Response

Because your first question requires this office to opine on past action, we cannot address it.

In response to your second question, no. A tax deed may not be issued until the redemption period, two years after the date of the sale, has passed.

Applicable Law and Discussion

As we understand your first question, you ask whether, considering the fact that the tax sales for 2016, 2017, and 2018 were combined into a single sale, the Chancery Clerk may issue a tax deed to the purchaser. Answering this question would require us to opine on the validity of the sale. Pursuant to Mississippi Code Annotated Section 7-5-25, an Attorney General's opinion can neither validate nor invalidate past action. Thus, we are unable to issue an official opinion in response to your first question.

If the sale was, in fact, valid, Section 27-45-3 addresses the time period for issuing a tax deed, providing, in relevant 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 . . . at any time within two (2) years after the day of sale . . . ." Section 27-45-23 further provides that "[w]hen the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales." Based upon the plain language of Section 27-45-3, and assuming the subject tax sale was valid, it is the opinion of this office that the tax deed may not be issued until two years after the date of the tax sale.

If this office may be of any further assistance to you, please do not hesitate to contact us.

Sincerely,
LYNN FITCH, ATTORNEY GENERAL

By: /s/ Beebe Garrard
Beebe Garrard
Special Assistant Attorney General