2010 Mississippi Code
TITLE 15 - LIMITATIONS OF ACTIONS AND PREVENTION OF FRAUDS
Chapter 1 - Limitation of Actions.
15-1-17 - Limitations applicable to actions or suits to cancel tax titles.
§ 15-1-17. Limitations applicable to actions or suits to cancel tax titles.
The owner, mortgagee or other person interested in any land which has been sold or forfeited to the state for delinquent taxes may bring a suit or action to cancel the title of the state, or its patentees, or to recover said land from the state, or its patentees, on account of any defect, irregularity or illegality in the assessment, levy or sale of such land for delinquent taxes within two years after the period of redemption shall have expired, and not thereafter. However, the limitations herein fixed shall not apply when the taxes on such land had been paid prior to the time it was sold for taxes.
If any person entitled to bring any such suit or action shall, at the time at which the cause of action accrues, be under the disability of infancy, or unsoundness of mind, he may bring the suit or action within the time in this section respectively limited after his disability shall be removed but the saving of persons under disability shall never extend longer than twenty-one years.
The completion of the limitation herein prescribed to bar any action shall defeat and extinguish all the right, title and interest, including the right of possession in and to such land, of any and all persons whatsoever, except the State of Mississippi and its patentees, and it shall vest in the state, and its patentees, a fee simple title to such lands.
Sources: Codes, 1942, § 717; Laws, 1934, ch. 196.
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