27-45-23 - Conveyances to purchasers at tax sales.
§ 27-45-23. Conveyances to purchasers at tax sales.
When the period of redemption has expired, the chancery clerk shall, on demand, execute deeds of conveyance to individuals purchasing lands at tax sales. Which conveyances shall be essentially in the following form to wit:
"State of Mississippi, County of ________
Be it known, that ________, tax collector of said county of ________, did, on the ________ day of ________, A.D. ________, according to law, sell the following land, situated in said county and assessed to ________ to wit: ________ (here describe the land) ________ for the taxes assessed thereon (or when sold for other taxes it should be so stated) for the year A.D. ________, when ________ became the best bidder therefor, at and for the sum of ________ dollars and ________ cents; and the same not having been redeemed, I therefore sell and convey said land to the said ________
Given under my hand, the ________ day of ________, A. D. ________
"______________
Chancery Clerk."
Such conveyance shall be attested by the seal of the office of the chancery clerk and shall be recordable when acknowledged as land deeds are recorded, and such conveyance shall vest in the purchaser a perfect title with the immediate right of possession to the land sold for taxes. No such conveyance shall be invalidated in any court except by proof that the land was not liable to sale for the taxes, or that the taxes for which the land was sold had been paid before sale, or that the sale had been made at the wrong time or place. If any part of the taxes for which the land was sold was illegal or not chargeable on it, but part was chargeable, that shall not affect the sale nor invalidate the conveyance, unless it appears that before sale the amount legally chargeable on the land was paid or tendered to the tax collector.
Sources: Codes, Hutchinson's 1848, ch. 8, art. 2 (15); 1857, ch. 3, arts. 36, 38; 1871, §§ 1698, 1700; 1880, §§ 523, 525; 1892, §§ 3816, 3817; 1906, §§ 4331, 4332; Hemingway's 1917, §§ 6965, 6966; 1930, § 3273; 1942, § 9958; Laws, 1908, ch. 200.