2015 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 45 - AD VALOREM TAXES--REDEMPTION OF LAND SOLD FOR TAXES
§ 27-45-21 - Certification by clerk of lands not redeemed

It shall be the duty of the chancery clerk, within thirty (30) days after the period of redemption has expired, to certify to the state land commissioner a list, on forms provided by the state land commissioner, of all lands struck off to the state for taxes, which have not been redeemed. Such list shall show a description of the land, all costs, officer's and printer's fees, the tax for which it sold, segregated as to state, county, levee and drainage districts, and of all taxes due on such lands for the year in which it was struck off to the state, segregated as to state, county, levee and drainage districts, a total of two (2) years' taxes listed separately (the taxes for which it sold and accrued taxes for one (1) year). If any chancery clerk shall fail or neglect to transmit such lists within the time specified, he shall be liable to the state on his official bond in the penalty of Fifty Dollars ($ 50.00) for each day that he is in default, said penalty to be collected by the state tax commission, or by the attorney general, in a suit instituted for that purpose upon request of the state land commissioner; provided that the state land commissioner, if so requested by any chancery clerk before the expiration of ten (10) days and for good cause shown, may grant a reasonable extension of the time within which such clerk shall transmit his list.