If a Mississippi city had cleanup costs against a property but the property was sold by the State to a new owner, can the city still collect from the new owner?

Plain-English summary

The City of Forest had a problem property: about $2,500 in cleanup costs (assessed under Section 21-19-11) plus delinquent municipal taxes from 2018 to the present. At the city tax sale, no buyer took the property and it was struck off to the city. Separately, Scott County also struck the property off to the State for unpaid county taxes. In 2024, the Secretary of State issued a state land patent to an individual who bought the property from the State. That new owner now claims the patent beats the city's cleanup costs and taxes. Mayor Nancy Chambers asked: how can the City actually collect?

The AG worked through the layered statutory scheme:

1. Cleanup costs and penalties under Section 21-19-11 can become liens on the property and are collected like ad valorem taxes (Section 21-19-11(4)(b)(i)-(ii)). The lien remains enrolled until paid.
2. When a property is struck off to the city for unpaid municipal taxes but also sold or struck off to a buyer for unpaid county taxes, title vested in the county purchaser is superior to title vested in the municipal purchaser. Miss. Code Ann. § 21-33-63; AG Op., Lawrence (Sept. 20, 2013). The city could redeem from the county sale during the redemption period under Miss. Code Ann. § 21-33-69 by paying the chancery clerk, but it did not here.
3. The Secretary of State's patent, issued under Section 29-1-39, transferred the property to the individual buyer.
4. The AG discusses how an unpaid remainder of a cleanup lien remains enrolled after a sale that does not satisfy it. The opinion does not decide whether such a lien binds a buyer holding a state land patent.
5. If the city did not impose or file a lien before the buyer purchased, and the buyer had no actual or constructive notice of a lien, the lien is not binding on that buyer. The Mississippi Supreme Court in Herrington v. Heidelberg, 244 So. 2d 717 (Miss. 1962), held that the effect of a judgment on third parties starts on the date of enrollment, not the date of rendition. The 2011 AG Op., Williams, applied that principle.
6. Whatever happens to the lien-against-the-property question, the city retains a separate path: Section 21-19-11(3) lets the city collect the cleanup costs and penalties from the previous landowner as a civil debt.

The AG concluded that an unfiled lien does not bind a state-patent buyer who lacked actual or constructive notice. The city may still collect cleanup costs and penalties from the previous landowner as a civil debt.

What this means for you

For municipal attorneys and city clerks

The opinion holds that a cleanup lien under Section 21-19-11 remains enrolled until paid, but if the municipality does not impose or file a lien before an individual buys the property from the State, and that buyer has no actual or constructive notice, the lien is not binding on the buyer. The AG grounded the notice point in Williams and Herrington v. Heidelberg, which hold that the effect of a judgment on third parties begins at enrollment, not rendition. The opinion also holds the municipality retains a separate civil-debt remedy against the previous landowner under Section 21-19-11(3) regardless of what happens to the property.

For redemption from a county tax sale

The opinion holds that when property is struck off to a municipality for unpaid municipal taxes but also struck off to the State (or a buyer) for unpaid county taxes, the municipality may redeem from the county sale during the redemption period by paying the chancery clerk under Miss. Code Ann. § 21-33-69. If neither party redeems, the AG holds that title from a county-tax sale is superior to title from a municipal-tax sale under Miss. Code Ann. § 21-33-63.

For title examiners and real estate purchasers buying state-patent property

The opinion says that if the city did not impose or file a cleanup lien before the State's buyer purchased, and the buyer had no actual or constructive notice, the lien does not bind the buyer. It does not decide whether a previously filed lien survives a state land patent.

For tax collectors

The opinion describes the collection mechanics in Section 21-19-11(4)(b)(ii): delinquent cleanup assessments become delinquent and are collected in the same manner and at the same time as delinquent ad valorem taxes, and if the property is sold for delinquent ad valorem taxes, the assessment is added to the delinquent tax and collected at the same time.

For previous landowners facing civil collection

The opinion holds that the municipality may collect cleanup costs and penalties from the previous landowner as a civil debt under Section 21-19-11(3), even when the lien does not bind a later purchaser of the property.

Common questions

Does a state land patent automatically wipe out municipal liens? The opinion does not decide whether a filed municipal lien survives a state land patent. It says an unfiled lien does not bind a purchaser from the State who had no actual or constructive notice, and notes that county-tax title is superior to municipal-tax title.

What does "actual or constructive notice" mean here?
The opinion does not define actual or constructive notice. It cites a prior AG opinion for the rule that a judgment's effect on third parties begins on enrollment rather than rendition. It does not decide whether this buyer had notice.

Can the city redeem property struck off to the State for county taxes? Yes, during the redemption period, by paying the chancery clerk. Miss. Code Ann. § 21-33-69. The city should redeem if it wants to preserve its position. After redemption, the county-tax sale is undone.

If the city did not file the lien in time and the new patent owner is in the clear, is the city out of luck? Not entirely. The city can still pursue the previous landowner as a civil debt under Section 21-19-11(3). The previous owner remains personally liable for the cleanup costs and penalties.

What happens if the city sells the property at its own tax sale, the proceeds do not cover the cleanup lien, and the property is then sold for county taxes? The city should endorse on the judgment roll the extent of satisfaction (Section 11-7-189(2)) and sign an entry showing the amount previously paid. The remainder of the lien remains enrolled as a lien on the subject property, subject to the priority rules.

Does the cleanup assessment get added to delinquent ad valorem taxes automatically? Yes. Section 21-19-11(4)(b)(ii): "If the property is sold for delinquent ad valorem taxes, the assessment under this section shall be added to the delinquent tax and collected at the same time and in the same manner."

Background and statutory framework

Section 21-19-11 authorizes municipalities to clean up nuisance property and assess the costs and penalties either as a lien against the property or as a civil debt against the landowner. AG Op., Lawrence (Sept. 20, 2013) summarized the framework.

Section 21-19-11(4)(b)(i) directs that an assessment is included with municipal ad valorem taxes and "payment shall be enforced in the same manner in which payment is enforced for municipal ad valorem taxes." Section 21-19-11(4)(b)(ii) sets the delinquency, collection, and tax-sale rules.

Miss. Code Ann. § 27-41-59(1) authorizes the tax collector to "strike off" property to the state when no buyer takes it at the county tax sale. "Strike off" and "struck off" are synonymous with "sell" and "sold." See Miss. Code Ann. § 27-35-63.

Section 29-1-39 authorizes the Secretary of State, with the Governor's approval, to contract to sell state-forfeited tax lands and issue state land patents on full payment.

Miss. Code Ann. § 21-33-69 lets a municipality redeem property from a county tax sale during the redemption period by paying the chancery clerk.

Miss. Code Ann. § 21-33-63 confirms that title vested in a purchaser of municipal taxes is subservient to title vested in a county-tax purchaser. AG Op., Lawrence applied this to the cleanup-lien context.

Section 11-7-189(2) governs partial satisfaction of judgments and entries on the judgment roll.

Herrington v. Heidelberg, 244 So. 2d 717 (Miss. 1962), held that a judgment binds third parties from the date of enrollment, not the date of rendition. AG Op., Williams (Oct. 7, 2011) applied that holding to municipal lien questions.

Section 21-19-11(3) preserves the city's separate civil-debt remedy against the landowner regardless of what happens to the property.

Citations

• Miss. Code Ann. § 21-19-11 (municipal cleanup, assessment of costs and penalties)
• Miss. Code Ann. § 21-19-11(3) (civil debt remedy against landowner)
• Miss. Code Ann. § 21-19-11(4)(b)(i) (assessment included with ad valorem taxes; same enforcement)
• Miss. Code Ann. § 21-19-11(4)(b)(ii) (delinquency, sale, and add-on rules)
• Miss. Code Ann. § 21-33-63 (priority of county-tax title over municipal-tax title)
• Miss. Code Ann. § 21-33-69 (redemption from county tax sale by municipality)
• Miss. Code Ann. § 27-35-63 ("lands sold to state for taxes")
• Miss. Code Ann. § 27-41-59(1) (tax collector strikes off to state when no bidder)
• Miss. Code Ann. § 29-1-39 (Secretary of State sale of state-forfeited tax lands; state land patent)
• Miss. Code Ann. § 11-7-189(2) (partial satisfaction of judgment; entries on judgment roll)
• Herrington v. Heidelberg, 244 So. 2d 717 (Miss. 1962) (effect of judgment on third parties begins at enrollment)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2025/04/N.-Chambers-April-3-2025-City-Cleanup-and-Tax-Assessments.pdf

Original opinion text

April 3, 2025
The Honorable Nancy Chambers
Mayor, City of Forest
Post Office Box 298
Forest, Mississippi 39074
Re:

City Cleanup and Tax Assessments

Dear Mayor Chambers:
The Office of the Attorney General has received your request for an official opinion. Background According to your request, Forest (the "City") has a piece of property that was struck off to the City following a municipal tax sale, with approximately $2,500 of cleanup costs along with the taxes from 2018 to present owed. In 2024, the Secretary of State issued a patent to an individual after Scott County forfeited the same property to the State. The individual who purchased the property from the State now asserts that his patent takes precedence over the City's costs and taxes owed. Question Presented Once a county has forfeited a piece of property to the State, and the Secretary of State has issued a patent for the subject property to an individual, how can a municipality collect its cleanup costs and taxes owed on the same piece of property, which has been struck off to the municipality? Brief Response Liens imposed on property for cleanup costs and penalties under Mississippi Code Annotated Section 21-19-11 remain enrolled until paid. However, when a municipality does not impose or file a lien on the property prior to an individual's purchase of the property from the State, and said individual has no actual or constructive notice of a lien, such lien is not binding on the individual. The municipality may still collect cleanup costs and penalties from the previous landowner as a civil debt pursuant to Section 21-19-11(3).

Applicable Law and Discussion
Section 21-19-11 addresses a municipality's authority to clean up property and "authorizes the municipality to assess the costs and penalties associated with the [cleanup] of property as a lien against the property or to collect the debt as a civil debt against the landowner." MS AG Op., Lawrence at *2 (Sept. 20, 2013). If a municipality chooses to place an assessment on the property, such assessment "shall be included with municipal ad valorem taxes and payment shall be enforced in the same manner in which payment is enforced for municipal ad valorem taxes." Miss. Code Ann. § 21-19-11(4)(b)(i). Likewise, "all statutes regulating the collection of other taxes in a municipality shall apply to the enforcement and collection of the assessments levied under the provisions of this section." Id. Assessments issued pursuant to these provisions "shall become delinquent at the same time municipal ad valorem taxes become delinquent," and collections of such delinquencies shall also be the same:

All assessments levied under the provisions of this section shall become delinquent at the same time municipal ad valorem taxes become delinquent. Delinquencies shall be collected in the same manner and at the same time delinquent ad valorem taxes are collected and shall bear the same penalties as those provided for delinquent taxes. If the property is sold for the nonpayment of an assessment under this section, it shall be sold in the manner that property is sold for the nonpayment of delinquent ad valorem taxes. If the property is sold for delinquent ad valorem taxes, the assessment under this section shall be added to the delinquent tax and collected at the same time and in the same manner.

Miss. Code Ann. § 21-19-11(4)(b)(ii).
Based on your request and our subsequent telephone conversation, it is our understanding that, here, the City chose to place a cleanup assessment on the subject property with the owed ad valorem taxes. Both the City and Scott County offered the property at their respective tax sales. Because the subject property was not purchased at the City's tax sale, it was struck off to the City. Scott County also struck off the same property to the State after it was not purchased at the county tax sale.[1] An individual then purchased this state-forfeited property.[2] When property is struck off to a municipality for unpaid municipal taxes but also sold or struck off to an individual for unpaid county taxes, the municipality may redeem the property from the sale of delinquent county taxes by paying the requisite redemption amount to the chancery clerk during the redemption period. Miss. Code Ann. § 21-33-69. Likewise, "[s]uch lands may be redeemed from the municipal sale for unpaid municipal taxes or special improvement taxes by the owner or other person interested in such lands, including the person to whom such lands were struck off or sold at the sale for state, county, or taxing district taxes." Id. When neither party redeems the property, the law is clear that "title vested in a purchase[r] of municipal taxes is subservient to title which vests in a purchaser at a sale for county taxes." MS AG Op., Lawrence at 2; see also Miss. Code Ann. § 21-33-63 (providing same). Where a sale of the property does not generate enough revenue to satisfy a lien imposed under Section 21-19-11 for municipal cleanup costs, "the municipality, pursuant to Section 11-7-189(2), should endorse on the judgment roll the extent of the satisfaction of the judgment and should sign an entry showing any amount previously paid. The remainder of the lien would remain enrolled as a lien on the subject property." MS AG Op., Lawrence at 2. But if a municipality does not impose or file a lien on the property prior to an individual's purchase of the same property from the State, and said individual had no actual or constructive notice of a lien, such lien is not binding on the individual. See MS AG Op., Williams at 1 (Oct. 7, 2011) (providing "the Mississippi Supreme Court has held that the effect of a judgment on third parties commences on the date of its enrollment, rather than the date of rendition.") (emphasis in original) (citing Herrington v. Heidelberg, 244 So. 2d 717 (Miss. 1962)). Nonetheless, a municipality may still collect cleanup costs and penalties from the previous landowner as a civil debt. Miss. Code Ann. § 21-19-11(3); see also Lawrence at 2. 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/ Maggie Kate Bobo
Maggie Kate Bobo
Special Assistant Attorney General

[1] See Miss. Code Ann. § 27-41-59(1) ("[I]f no person will bid for [the property], the whole amount of taxes and all costs incident to the sale, the tax collector shall strike it off to the state."). The terms "strike off" and "struck off" are synonymous with "sell" and "sold." See Miss. Code Ann. § 27-35-63 (referencing "[l]ands sold to state for taxes").

[2] Section 29-1-39 provides in part:

The Secretary of State with the approval of the Governor may contract to sell any state forfeited tax lands . . . At such time as the purchaser shall have paid the entire purchase money under any contract of sale and shall have complied with all of the other provisions of said contract of sale, the Secretary of State shall issue a state land patent as in other cases of the sale of state lands.