Corpus

MCA Chapter 41

MCA Chapter 41
in effect

Miss. Code Ann. § 27-41-1 Taxes; when due, payable and collectible.

Except as may otherwise be provided in Section 27-41-2, all state, county, school, road, levee and other taxing districts and municipal ad valorem taxes, except ad valorem taxes levied for county or district or municipal bonds and other evidences of indebtedness for money borrowed, and interest thereon, heretofore or hereafter assessed or levied shall be due, payable and collectible by the tax collector and shall be paid on or before the first day of February next succeeding the date of the assessment and levying of such taxes. All taxes levied for county and district and municipal bonds and interest thereon, or betterment or improvement assessments, shall be paid by each person assessed therewith on or before the first day of February next succeeding the date of the assessment and levying of the same, at the time of payment of the state and county ad valorem taxes, except as otherwise hereinafter provided in this chapter. The tax collector shall begin to accept payment for such ad valorem taxes or assessments not later than December 26 of the year prior to the year in which such taxes are required to be paid. Any county may, by an order spread upon the minutes of the board of supervisors, allow the acceptance of partial payments for ad valorem taxes. Any municipality wherein municipal taxes are not collected by the county may, by an order spread upon the minutes of the governing authority of said municipality, allow the acceptance of partial payments for ad valorem taxes. If said partial payments are allowed by the county or municipality, said partial payments shall be made as follows: One-half (1/2) of all ad valorem taxes due shall be paid on or before February 1. One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before May 1. One-fourth (1/4) of all ad valorem taxes, interest and penalty due shall be paid on or before July 1. If any unpaid balance exists on August 1, then the lands shall be sold at the land sale on the last Monday in August for said unpaid balance. All ad valorem taxes, however, assessed against motor vehicles as prescribed by the Motor Vehicle Ad Valorem Tax Law of 1958, for any and all purposes and in any and all jurisdictions, shall be paid in full on the date such taxes are due and payable.

Miss. Code Ann. § 27-41-2 Interlocal agreement for collection by county of ad valorem taxes due to municipality.

If the governing authorities of a municipality and a county have entered into an interlocal agreement pursuant to Section 17-13-1 et seq., and the agreement is for the county to collect for the municipality those ad valorem taxes on real and personal property, motor vehicles and mobile homes or unpaid special assessments as provided in Section 21-19-11 that are due and payable to the municipality, the following shall apply: The collection of such ad valorem taxes or unpaid special assessments as provided in Section 21-19-11 due by a taxpayer to the municipality shall be evidenced by a receipt showing that the taxes or assessments due have been paid. This receipt also may show that any ad valorem taxes or unpaid special assessments due by the taxpayer to the county have been paid. Property as described in this section that is sold for unpaid ad valorem taxes or unpaid special assessments due by a taxpayer to the municipality may be sold in a tax sale which may be conducted for unpaid ad valorem taxes or unpaid special assessments due by the taxpayer to the county. This unified tax sale for unpaid taxes or unpaid special assessments due the municipality and the county shall be advertised in substantially the same manner as provided by law for sales of like property for unpaid county ad valorem taxes or unpaid special assessments as provided in Section 21-19-11. The amount of taxes or special assessments for which the property is offered at the unified sale shall be the sum of the taxes or special assessments due by the taxpayer to the municipality and those due to the county. All costs incident to the unified sale shall be included in the total amount for which the property is offered. Upon offering the property of any delinquent taxpayer at a unified sale as described in paragraph (b) and upon the failure of any person to bid the whole amount of taxes or special assessments and all costs incident to the sale for such property, the county tax collector shall strike the property off to the state. Except as otherwise specified in this section, the collection of unpaid ad valorem taxes or unpaid special assessments as provided in Section 21-19-11 due to a municipality, the sale of property for unpaid ad valorem taxes or unpaid special assessments due a municipality, and the striking off to a municipality of property for unpaid ad valorem taxes or unpaid special assessments, shall be conducted in accordance with the laws governing the imposition of ad valorem taxes or special assessments as provided in Section 21-19-11 by a municipality.

Miss. Code Ann. § 27-41-3 Taxes levied for bonds, etc.; how installment payment of may be authorized.

The board of supervisors or municipal or other taxing districts, governing authorities or governing boards shall require all taxes levied for bonds and other evidence of indebtedness for money borrowed and interest or betterment or improvement assessments to be paid on or before the first day of February of each year.

Miss. Code Ann. § 27-41-5 Provisions of chapter applicable to municipalities.

The provisions of this chapter shall apply to all municipalities in the State of Mississippi, including those operating under special charters, provided, however, that municipalities operating under special charters, wherein ad valorem taxes become delinquent on any date other than February 1, may continue to collect such taxes as heretofore, and provided, further, that such municipalities operating under special charter may by ordinance provide for the payment of municipal ad valorem taxes in installments as is provided in this chapter except that such municipality shall have the power to fix the dates of the payment of the installments other than those fixed by this chapter.

Miss. Code Ann. § 27-41-6 Deferral by municipalities of ad valorem tax on real property or inventory levied upon new capital investments in land, buildings or depreciable fixed assets and improvements made by certain small enterprises meeting investment and employment criteria.

Notwithstanding any other provisions of law to the contrary, the governing authorities of any municipality, in their discretion, may defer for a period of up to three (3) years ad valorem tax on real property and/or inventory, including ad valorem taxes imposed on commodities, products, goods, wares and merchandise held for resale, with the exception of school ad valorem taxes, levied upon any new capital investments in land, buildings, or depreciable fixed assets and improvements within the municipality made by any business or entity having less than fifty (50) employees whenever the new investment of such business or entity is at least One Hundred Thousand Dollars ($100,000.00), in the aggregate, and such new investment provides for the employment of at least five (5) new employees. The deferral of taxes provided for under subsection (1) of this section may be authorized by resolution duly adopted and entered upon the minutes of the governing authorities of the municipality following receipt of an application filed with the governing authorities by the business or entity describing in detail: The total dollar amount of new capital investments proposed to be made; The property for which ad valorem taxation deferral is requested; A timetable for completion of the new capital investment project; A demonstration that the business or entity is financially sound and is likely to fulfill its commitments; and Any other information that the governing authorities of the municipality may require.

Miss. Code Ann. § 27-41-7 Postponement of taxes in violation of prior contracts not authorized.

Nothing in Sections 27-41-3 and 27-41-5 shall be construed to authorize any board of supervisors or the authorities of any municipality to postpone the payment of taxes in violation of any contract entered into prior to the passage of this chapter.

Miss. Code Ann. § 27-41-9 Interest on taxes due; extension of due date by proclamation.

If any person fails to pay the tax levied and assessed against him when due, he shall be required to pay, in addition to the amount of taxes unpaid after February 1, interest thereon at the rate of one percent (1%) per month, or fractional part thereof, from February 1 to the date of payment of such taxes. When the due date for any payment shall fall on a Saturday, Sunday or legal holiday then the payment shall be received by the tax collector on the first working day after such day or days without any interest being owed by the taxpayer. The interest charge of one percent (1%) shall be collected and apportioned and paid into the state, county, levee board or drainage district or municipal treasury. That portion paid into the county or municipal treasury shall be paid into the general fund of such county or municipality. If any taxpayer neglects or refuses to pay his taxes on the due date thereof, the said taxes shall bear interest at the rate of one percent (1%) per month or fractional part thereof from the delinquent date to the date payment of such taxes is made; provided that because of unusual conditions in any county where neither the taxpayer nor the tax collector is negligent or responsible for the delay incident to such tax payments, the Governor of the state may by proclamation before, on or after the due date of such tax payments extend the time for the imposition of this penalty for a period not to exceed sixty (60) days, and if necessary, for two (2) additional periods not to exceed sixty (60) days each. Such proclamation shall be filed with the clerk of the board of supervisors of the county affected thereby and shall not become effective until so filed. The proclamation shall be spread at large upon the minutes of the next regular meeting of the board of supervisors held after the date of the filing thereof.

Miss. Code Ann. § 27-41-11 Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.

It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.

Miss. Code Ann. § 27-41-13 Failure to pay one installment matures all installments.

The failure to pay the taxes due and collectible as provided in this chapter, promptly on the due dates herein fixed, shall mature all taxes levied and assessed during any year then remaining unpaid.

Miss. Code Ann. § 27-41-15 Taxes collected by sale of personalty.

Upon default of the payment of any taxes upon the due date prescribed in this chapter, the tax collector shall proceed immediately to collect all taxes then remaining in default and unpaid, by distress and sale of any personal property liable therefor; provided, however, that if the default relates to the payment of ad valorem taxes on personal property, the tax collector may proceed to collect all such installments in the manner provided for in Sections 27-41-101 through 27-41-109. Such sale shall take place at the courthouse door, unless the property distrained be too cumbersome to be removed; and five (5) days’ notice of the time and place of sale shall be given by advertisements put up in three (3) public places in the county, one (1) of which shall be at the courthouse door; provided, however, that sales for delinquent municipal taxes shall be advertised in the manner and made at the place designated by ordinances adopted by such municipalities. The collector shall be allowed to collect and retain in addition to the taxes, interest, fees and costs, all necessary expenses of removing and keeping the property distrained. If sufficient personal property liable for taxes cannot be found by the tax collector, the tax collector may make a list of indebtedness due the taxpayer by other persons and sell the same as hereinafter provided. It shall be the duty of the tax collector to enforce the provisions herein contained, and to collect all the taxes due by distraint and sale of personal property; and the tax collector shall seize sufficient of the property of said person to pay said taxes by distress, action at law or in equity, which remedies shall be in addition to all other existing remedies. For any taxes levied against any lands due and remaining unpaid, after the fifteenth day of February and the fifteenth day of August the land shall be sold as provided by law for the sale thereof. As an alternative to the authority granted under this section to county tax collectors to collect delinquent ad valorem taxes by distress and sale of personal property, the board of supervisors of any county, in its discretion, may contract with a private attorney or private collection agent or agents for the collection of delinquent ad valorem taxes on personal property in the manner provided in Section 19-3-41.

Miss. Code Ann. § 27-41-17 How installments reinstated.

Any taxpayer in default may at any time prior to the sale of his property, real or personal, for such taxes pay the delinquent installment or installments of such taxes plus all fees, interest and costs accrued, and all necessary expenses and reinstate his installment payments; and the balance of his installments of such taxes shall be due and payable as if such taxpayer had not been in default.

Miss. Code Ann. § 27-41-19 Collector to assess and collect certain taxes.

Where the offices of tax collector and assessor are separate, the collector shall assess and collect taxes on land liable to taxation left unassessed by the assessor, and on land that has become liable to taxation since the last assessment. He shall also assess such other persons and personal property as he may find unassessed by the assessor. He shall report to the board of supervisors on making each monthly settlement, under oath, additional assessments made by him, a copy of which the clerk shall transmit to the auditor within ten (10) days, and he shall charge the amount of the state tax thereon to the collector; provided, however, that the collector’s right to assess and collect taxes on lands liable to taxation, left unassessed by the assessor, shall not be for a longer period than seven (7) years from the date when his right so to do first accrued.

Miss. Code Ann. § 27-41-21 Collection of taxes on railroads.

The tax collectors shall collect the taxes from railroads and all other taxes on property assessed by the state tax commission from the assessment rolls in all respects as he collects other taxes; but in case of a sale for delinquent railroad taxes, the collector shall first seize and sell personal property or lands other than the road bed; and, second, rolling stock; and, lastly, the road bed of the railroad in his county and in like manner, so far as practicable, in respect to other property assessed by the state tax commission, selling first that property which will least interfere with the business of such person or corporation.

Miss. Code Ann. § 27-41-23 Currency and warrants receivable for taxes generally.

All coins made current by the laws of the United States, United States treasury notes, and national bank currency, or any lawful money or currency of the United States, shall be received by tax collectors in payment of taxes due the state. In addition thereto, all warrants drawn by the auditor on the state treasurer according to law shall be received in payment of taxes due to the state by the persons to whom such warrants were originally issued, provided, such warrants do not exceed an amount of the state taxes due by the taxpayers to whom such warrants were originally issued. All warrants drawn on the county treasurer according to law shall be received in payment of county taxes, unless otherwise provided by law.

Miss. Code Ann. § 27-41-25 Certain county warrants receivable.

It shall be the duty of the county superintendent of education, upon the request of any person entitled to receive pay certificates issued by the county superintendent of education, to make out and deliver to said person a pay certificate in an amount equal to the state, county, and county district taxes of said person, upon presentation by said person of the county tax collector’s statement showing the amount of taxes due by said person, provided, however, that in no instance may the county superintendent of education issue a pay certificate in a sum greater than the amount legally due such person. When the county superintendent’s pay certificates are issued as provided in the first paragraph of this section, it shall be the duty of the chancery clerk to issue the school warrants of the county or district to such person or persons in the amounts shown on the face of such county superintendent’s certificates. It shall be the duty of county tax collectors of the counties in which the warrants are issued to accept and receive such warrants for state, county and district taxes due by persons to whom the warrants were issued. The county tax collector shall receive credit for said warrants so received in his monthly settlements with the county auditor and state auditor, and said amounts shall be charged to the proper fund.

Miss. Code Ann. § 27-41-27 Collector not to speculate in warrants.

A warrant against the state shall not be received from any tax collector in settlement or otherwise without affidavit being made by the tax collector, which the state auditor or the state treasurer is authorized to take and preserve, that he received such warrant from the original payee therein named in payment of state taxes due by such original payee and for no other purpose or purposes. A warrant against the county shall not be received from any tax collector in settlement or otherwise without affidavit being made by the tax collector, which the county auditor or the county treasurer is authorized to take and preserve, that he has paid the full amount expressed on the face of the warrant and has not directly or indirectly speculated therein.

Miss. Code Ann. § 27-41-29 Furnishing tax receipts to collectors; receipt books; alternative electronic filing procedure.

Except as otherwise provided in subsection (2) of this section, the board of supervisors of each county shall furnish the tax collector of the county with a sufficient number of tax receipts, in books, printed in triplicate, in blank form, numbered serially by the bookmaker. The chancery clerk shall first make a record of all such receipts by numbers and shall take the tax collector’s receipt therefor and shall thereafter credit the tax collector with all unused receipts. Such tax receipts shall be prepared and printed so as to conform to the provisions of this chapter with reference to the payment of taxes and with reference to the payment of taxes levied for bonds and interest on or before the first day of February of each year. Duplicate receipts shall be preserved in the book and be submitted to the board of supervisors or the county auditor by the tax collector whenever required, and receipt books, with duplicates when filled in, shall be filed in the office of the chancery clerk for reference, and shall be receipted for by the clerk and carefully preserved as records. The expense of printing and binding said receipt books shall be paid out of the county treasury. As an alternative to the procedure prescribed in subsection (1) of this section, the State Auditor may prescribe methods whereby the tax collector of the county may furnish the tax receipts, preserve duplicate receipts and file duplicate receipts in the office of the chancery clerk in a manner that is compatible with available electronic technology.

Miss. Code Ann. § 27-41-31 Tax receipts given taxpayer; contents of receipt; duplicates of receipts; treatment of real property as to which previous taxes are delinquent; advance payment of taxes.

Each collector shall give to everyone paying taxes a signed receipt, dated, numbered and filled in, so as to show by whom, and on what, taxes were paid, the amount of realty and personalty assessed; and the rate of levy for bonds and the interest thereon, and the rate of levy for the state, and the rate for all other purposes, and separately the amount of the state tax, the amount of the county tax, and other taxes, shall be written at the head of the receipt, which shall be prepared for such purpose and in preparation of which due regard shall be had for the requirements of this chapter. Said receipt shall show the amount of tax payable on the first day of February, and shall show the amount of taxes due for bonds and interest on the first day of February of each year, and the amount of taxes due for county and district purposes separately from the amount due for state purposes and said receipt shall likewise show the total amount of taxes to be paid for the fiscal year. In the case of real property, the receipt shall specify the real property on which the taxes are paid, as it is described on the assessment roll and taken from the tax receipt book of receipts; and the duplicate of the receipt, numbered, dated, and filled in so as to be an exact copy of the original receipt, shall be left in its proper place in the book of receipts. As to any real property on which taxes for any previous year were not paid, the tax collector shall give notice of the delinquent taxes by stamping on the current tax receipt the fact that previous taxes are delinquent. The tax collector shall not accept payment of current year taxes for real property which has sold for delinquent taxes until the taxpayer provides the tax collector with proof that the tax sales for such real property for the previous two (2) years have been redeemed in the chancery clerk’s office. Failure of the tax collector to stamp tax receipts shall not void any tax sale. The tax collector shall have no liability for errors made in complying with the provisions of this subsection if such tax collector makes a good faith effort to comply with such provisions. Any person desiring to do so may pay all his taxes for the fiscal year at any time on or before the first day of February next succeeding the date of the assessment and levying of such taxes. It shall be the duty of the tax collector to issue a receipt in full for all taxes due by such taxpayer so desiring to pay and paying all of his taxes in advance of the due date herein prescribed.

Miss. Code Ann. § 27-41-33 Form and contents of tax receipts.

The board of supervisors of each county shall furnish its tax collector a sufficient number of the prescribed tax receipts, in the manner required by law. Such tax receipts shall be prepared and printed with spaces to show the total assessment of the property on which the taxes are collected, together with a description of the property, the parcel identification number on the assessment roll where the assessment is listed, and if the property be an exempt home or not. They shall show the rate of levy, separately for each purpose, as required by law, the total tax levy, and the total amount of all taxes collected. If the property described in the receipt be an exempt home, as provided by the Homestead Exemption Law, there shall be shown separately the amount of taxes which would have been collected had the home not been exempt. The said tax receipts may contain such other and additional statements as may be prescribed.

Miss. Code Ann. § 27-41-35 Furnishing of tax receipt to taxpayer.

The tax collector shall give to everyone paying taxes a signed receipt filled in as set forth in Section 27-41-33 and as otherwise required by law. In the event any home which is exempt from taxes as provided by the Homestead Exemption Law is not subject to any ad valorem taxes, then the tax collector shall give to the owner a receipt in the usual form but in the spaces provided on said receipt for the entry of the amount of taxes there shall be written the word “none.”

Miss. Code Ann. § 27-41-37 Authority and duties of tax commission as to tax receipts.

The state tax commission is hereby authorized and directed to prescribe the form for tax receipts to be used by the county tax collector, which shall be prepared so as to enable the tax collector to conveniently comply with the requirements of the preceding sections. A sample of the form of tax receipts shall be sent by mail to the tax collector, to the chancery clerk, and to the president of the board of supervisors of each county prior to the 1st day of September of each year. The forms prescribed as herein required shall be so made that the respective counties may add such further details as convenient and as permitted by law, but the general and basic arrangement of such forms shall not be changed.

Miss. Code Ann. § 27-41-39 Collector’s cash book; entry of each payment by collector; payment by one other than owner.

Each tax collector shall enter in a well-bound cash book kept for the purpose, the date and number of each tax receipt issued by him, the name of the person paying taxes, and the amount paid for each tax account, which entry shall be made at the time of issuing the receipt, and the total of the receipts entered on each page shall be shown and carried forward to the next succeeding page, so that the total amount collected, and the total amount for each tax account, will be readily disclosed by an inspection of the cash book. Each collector shall also enter in the cash book, in immediate connection with the entries of amounts received by him, the amount of his payment of taxes to the state and county treasurers, respectively, giving the date of each payment, so that it can be seen by reference to the cash book whether the payment made to the state and county treasurers embrace all that he has collected, less his commissions. The cash book shall at all times be subject to the inspection of any state or county officer or agent, or any citizen of the state. Provided, however, if said taxes on land be paid not by the owner of said land but by another who is not a mere volunteer but which taxes should have been paid by such owner, or be paid by some person other than the owner which payor finds it necessary for his protection to pay such taxes, or be paid by some person other than the owner where such payor has such an interest in said land as makes it necessary for him to pay such taxes to get such outstanding claim for his protection, or be paid by some person other than the owner of said land at the request of the owner, and under such circumstances as would create a right of equitable subrogation, then and in either event the payor shall immediately notify, in writing, by registered mail with return receipt requested, any and all persons holding liens or deeds of trust, or mortgages shown by the records of deeds of trusts of the county where such land is situated of the payment of such taxes by such party other than the owner, addressed to such lienor or lienors at his or their last known post-office address. If such payor of taxes other than the owner shall fail to give such notice or notices as above provided for, then such payor shall not be entitled to subrogation or otherwise to obtain or be granted any prior equity upon the land on which taxes are so paid over such lienor or lienors.

Miss. Code Ann. § 27-41-41 Disposition of cash book.

It shall be the duty of the tax collector to present the cash book, required by Section 27-41-39 to be kept by him, to the board of supervisors or county auditor when required. Upon final settlement with the auditor of public accounts, the cash book shall be produced before him, and he shall endorse on it the fact and the date of presentation, and that he has examined the entries it contains of payments made to him of state taxes, and that the entries are correct. The cash book shall remain in the office of the tax collector as a permanent record of the office, and when he goes out of office, his successor shall preserve the same.

Miss. Code Ann. § 27-41-43 Disposition of book of duplicate receipts.

The book of duplicate receipts for taxes provided for, whether filled or not, shall, at the time of making final report to the board of supervisors and county auditor each year, be delivered by the tax collector to the clerk of the chancery court, and be received, receipted for, and carefully preserved.

Miss. Code Ann. § 27-41-45 Certification of assessment to other counties.

When the collector shall not find property in his county out of which to collect the taxes due by any person, and such person shall have property, real or personal, in another county, or shall have removed to another county, the collector shall certify the assessment to the collector of the county in which such person shall have property or to which he shall have removed; and such collector shall collect the taxes, with five per centum (5%) thereon, as in other cases, and pay the same, less the five per centum (5%), over to the collector from whom he received the assessment. If such assessment shall not be received in time to sell on the regular sale date, the collector may sell at any other convenient time, on giving the notice required in other cases.

Miss. Code Ann. § 27-41-47 Authority for collection of taxes in certain cases by sale of debts.

If the taxes assessed shall not be paid when due, and sufficient real and personal estate cannot be found on which to levy the same, the collector shall ascertain who are indebted to the person liable for the taxes, and shall make a list thereof, and advertise the indebtedness for sale at the courthouse door, giving five days’ notice in the manner prescribed for the sale of personal property distrained. He shall sell the indebtedness, of whatever kind, or so much as may be necessary to pay the taxes and costs, to the highest bidder, for cash, and make to the purchaser an assignment thereof. It shall be sufficient to describe the same, in general terms, as the indebtedness of the debtor to the party assessed for taxes, stating as near the amount as can be. Such sale and assignment shall vest the indebtedness in the purchaser, who shall be entitled to sue for and collect the same. If sufficient indebtedness cannot be found in his county to make the whole tax, the collector shall certify the whole or balance, as the case may be, to the collector of any other county where indebtedness may exist; and the collector receiving the certificate shall advertise and sell such indebtedness, and collect the taxes, with five percentum thereon, and pay over the tax, to the collector from whom the assessment was received. After the indebtedness shall have been advertised, it shall not be lawful for the owner thereof to sell, assign, collect, or compromise the same without paying the taxes. The tax collector may levy on the shares or interest of the delinquent taxpayer in any corporation, company, or partnership, and dispose of the same as if levied on under execution.

Miss. Code Ann. § 27-41-49 Collection by sale; notice to debtor.

It shall be the duty of the collector to give notice, in writing, to the debtor of such taxpayer, which notice shall bind the debt in his hands and to the delinquent taxpayer, if he be a resident of the county, five (5) days before sale. If the delinquent taxpayer be not a resident of the county, and the collector know his address, the notice shall be sent to him by mail immediately on advertising the indebtedness for sale.

Miss. Code Ann. § 27-41-51 Collection by sale; debts due taxpayer from state, county, city, town, village, or board.

The indebtedness of the state or any county, city, town, village, or board to any delinquent taxpayer shall be subject to sale as provided in Sections 27-41-47 and 27-41-49. Notice in such case shall be given to the person whose duty it is to issue warrants for payment of the indebtedness, and the sale shall entitle the purchaser to receive payment of the indebtedness.

Miss. Code Ann. § 27-41-53 Collection by sale; redemption.

The owner of the debts or property sold under Sections 27-41-47, 27-41-49 and 27-41-51 shall have six (6) months from the day of sale in which to redeem his property, by complying with the conditions prescribed for the redemption of land sold for taxes; and the assignment of the debt or conveyance of the property by the collector shall be dealt with as provided for the conveyance of lands sold for taxes. The time for redemption shall not prevent the purchaser from exercising the rights of an owner, except the right to compromise or sell; but, in case of redemption, he shall be responsible for the real value of what he may have realized from the debt or property.

Miss. Code Ann. § 27-41-55 Sales of land for taxes; advertisement.

Except as otherwise provided in Sections 27-41-2 and 27-41-59(2), after the fifth day of August in each year hereafter, the tax collector shall advertise all lands in his county on which all the taxes due and in arrears have not been paid, as provided by law, as well as all land which is liable to sale for the other taxes which have matured, as required by law, for sale at the door of the courthouse of his county or any place within the courthouse that the tax collector deems suitable to hold such sale. The place or method of the sale shall be designated by the tax collector in the advertisement of the notice of tax sale on the last Monday of August. If the sale is to be conducted online pursuant to Section 27-41-59(2), the advertisement shall contain instructions on how to bid, including, but not limited to, the times during which online bids may be made at the online sale. The advertisement shall be inserted for two (2) weeks in some newspaper published in the county, if there be one, but in counties having two (2) court districts the lands shall be advertised and sold in the district in which the lands are situated and put up at the courthouse door thereof, or as provided for in Section 27-41-59 for tax sales conducted online, and shall contain a list of the lands to be sold in alphabetical order by owner or in numerical order as they are contained in the assessment roll, in substance as follows: Divi- sion Name of of Sec- Sec- Town- State County Total Owner tion tion ship Range Tax Tax Tax Click to view or by such other description as it may be assessed. Land in cities and towns shall be described in the advertisement as it is described on the assessment roll. Errors in alphabetical or numerical order in the published or posted list of lands to be sold shall not invalidate any sale made pursuant to the notice. In addition to the foregoing provisions, and at the option of the tax collector, advertisement for the sale of county lands may be made after the fifteenth day of February in each year with the sale of the lands to be held on the first Monday of April in each year, and all of the provisions which relate to the tax sale held in August of each year shall apply thereto.

Miss. Code Ann. § 27-41-57 Sales of land for taxes; advertisement if no newspaper in county.

If there be no newspaper in the county, or if there be none the proprietor of which will undertake and make the publication for the compensation allowed by law, the tax collector shall post such advertisement and a list of said lands at some public place in each supervisor’s district for said time, in addition to the list posted at the courthouse. If there be no newspaper published in the judicial district of the county where the land is located, or there be none the proprietor of which will undertake and make publication for the compensation allowed by law, advertisement may be made in some newspaper published in the county and having a circulation in said judicial district, in addition to the posting required.

Miss. Code Ann. § 27-41-59 Sales of land for taxes; conduct of sale; online bidding and sale.

Except as otherwise provided in Section 27-41-2, on the first Monday of April, if the tax collector has exercised his option to hold a tax sale on that day, and on the last Monday of August, as the case may be, if the taxes remain unpaid, the tax collector shall proceed to sell, for the payment of taxes then remaining due and unpaid, together with all fees, penalties and damages provided by law, the land or so much and such parts of the land of each delinquent taxpayer to the highest and best bidder for cash as will pay the amount of taxes due by him and all costs and charges. He shall first offer one hundred sixty (160) acres or a smaller separately described subdivision, if the land is less than one hundred sixty (160) acres. If the first parcel so offered does not produce the amount due, then he shall offer as an entirety all the land constituting one (1) tract. Each separate assessment as it appears and is described on the assessment roll shall constitute one (1) tract for the purpose of sale for taxes, notwithstanding the fact that the person who is the owner thereof, or to whom it is assessed, is the owner of or is assessed with other lands, the whole of which constitutes one (1) entire tract but appears on the assessment roll in separate subdivisions. Upon offering the land of any delinquent taxpayer constituting one (1) tract, if no person will bid for it, the whole amount of taxes and all costs incident to the sale, the tax collector shall strike it off to the state. Except as otherwise provided in subsection (2) of this section, the sale shall be continued from day to day within the hours from 8:30 o’clock in the forenoon and 4:30 o’clock in the afternoon until completed. The tax collector is authorized to enter into an agreement with an online provider to conduct tax sales using online bidding and sale. Such agreement must be ratified by the county board of supervisors in order to be binding. Upon ratification of the agreement by the county board of supervisors, the tax collector may conduct the tax sale online as provided in this section. The time during which online bids can be made at a tax sale conducted under this subsection shall be established in the agreement and, if the tax sale is to be conducted using the procedure authorized by this subsection, the time during which online bids can be made at the sale shall be included in the advertisement required by Section 27-41-55. In counties having two (2) court districts, the online tax sale shall separate the court districts into two (2) separate portals to distinguish each district. A failure to advertise, an error in the advertisement, or an error in conducting the sale shall not invalidate a sale at the proper time and place for taxes of any land on which the taxes were due and not paid, but a sale made at the wrong time or at the wrong place shall be void. Any person sustaining damages by reason of any failure or error by the tax collector may recover damages therefor on his official bond.

Miss. Code Ann. § 27-41-61 Sales of land for taxes; sale of city or town lots.

Land in cities, towns, or villages shall be sold by lots or other subdivisions or descriptions by which it is assessed; and it shall not be necessary to offer less than a lot, but it shall not be an objection that less than a lot was sold if it bring enough to pay the taxes for which it is sold.

Miss. Code Ann. § 27-41-63 Sales of land for taxes; penalty for sale of land after taxes received.

If a tax collector sells any land after he shall have received the taxes due thereon, he shall refund to the purchaser the money paid and such sale shall be void.

Miss. Code Ann. § 27-41-65 Sales of land for taxes; sale of land not sold at regular time.

If from any cause a sale of any land for taxes which is liable to such sale shall not be made at the time appointed by law for such sale, it may be sold thereafter, in the same or a subsequent year, at any time designated therefor by order of the board of supervisors. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes.

Miss. Code Ann. § 27-41-67 Sales of land for taxes; sale of land not sold at regular time; supplementary method.

If from inadvertence or oversight a sale of any land for taxes which is liable to such sale shall not be made at the regular time appointed by law for such sale, it may be sold thereafter at any time designated therefor by an order of the board of supervisors, which order need not describe the land to be sold nor give the names of the owners of the land to be sold. Notice of a sale so ordered shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law. Lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. This section shall not be construed as giving the tax collector any discretion to postpone the sale of lands from the time appointed by law for such sales.

Miss. Code Ann. § 27-41-69 Sales of land for taxes; postponement of sales because of emergency.

In case of grave public emergency, to be determined by the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, the Commissioner of Revenue, may postpone in any county the date fixed by law for the sale of lands for delinquent taxes. In the event any such sale is postponed, the Commissioner of Revenue of the Department of Revenue, with the approval of the Governor and Attorney General, shall designate a date for such sale. Notice of a sale shall be given by advertising it in the manner prescribed by law for the sale of land for taxes; and the same shall be made at the same place and subject to all the provisions of law applicable to such sales at the time appointed by law, and lists of lands sold to the state and to individuals shall be filed in the office of the clerk of the chancery court within the same relative period of time after the sale as is allowed for filing such lists after sales at the regular time, and the clerk shall at once record them; and such lists shall be as valid and have the same effect and be subject to all the provisions of law applicable to such lists made of lands sold at the regular sale for taxes. The Commissioner of Revenue of the Department of Revenue shall provide notice to the clerk of the board of supervisors of the postponement of any sale for taxes in such county and the clerk of the board of supervisors shall enter such notice on the minutes of the board, but the failure of the Commissioner of Revenue to so notify the clerk of the board of supervisors to so record the same shall not invalidate any sale made hereunder.

Miss. Code Ann. § 27-41-71 Sales of land for taxes; suits for prior sales.

No civil suit or action shall hereafter be brought by or on behalf of the state or any of its districts, municipalities or political subdivisions on account of the failure, prior to the passage of this chapter, of any tax collector, whether county, district, municipal or levee district, to have held any tax sale of lands for delinquent taxes on the date fixed therefor by law.

Miss. Code Ann. § 27-41-73 Sales of land for taxes; failure of purchaser to pay bid.

If the purchaser of land at tax sale shall not immediately pay the amount of his bid, the collector shall offer the land again; and if some person will not then bid the amount of taxes and costs, it shall be struck off to the state, as in other cases; but the first purchaser shall be liable for the amount of his bid, to be collected by suit by tax collector in the name of the state. On the same being collected, the tax collector shall notify the chancery clerk of the county, and the clerk shall strike the said lands from the records of land sold to the state, and shall enter said land on the list of lands sold to individuals to be subsequently dealt with as other lands sold to individuals.

Miss. Code Ann. § 27-41-75 Sales of land for taxes; receipt to purchaser.

The tax collector shall, upon payment of the purchase price, deliver to the purchaser of lands sold for taxes a receipt showing the amount paid, a description of the land sold, the amount of taxes due thereon, and the date of the sale; and such receipt signed by the tax collector shall be evidence of the purchase of said land by said purchaser. The state auditor shall prescribe the form to be used for said receipt.

Miss. Code Ann. § 27-41-77 Sales of land for taxes; disposition of excess in amount bid.

If any land be sold for more than the amount of taxes due and all costs, the tax collector shall report the amount of excess to the chancery clerk, and on his receipt warrant therefor, shall pay the same into the county treasury. The board of supervisors is directed to transfer all such funds so received to the general funds of the county. If the land be redeemed, or the title of the purchaser be defeated or set aside in any way or for any reason, such excess shall be retained by the county. If only a part of the land be redeemed, the excess shall be apportioned ratably to the amount of taxes due at the time of the sale on the respective parts. The owner of the land may demand of the tax collector a memorandum or receipt showing the amount of excess if any, and, upon the expiration of the period of redemption, without the property being redeemed, such excess shall, upon the request of the owner, be paid to said owner. If the owner of the property does not request payment of the excess within two (2) years from the expiration of the period of redemption, the excess shall be retained by the county. Whenever any person shall present a claim against the excess fund, within the time period provided, certified to by the chancery clerk, the board of supervisors shall order a warrant to issue therefor on the general county fund.

Miss. Code Ann. § 27-41-79 Sales of land for taxes; certified lists of lands sold.

The tax collector shall on or before the second Monday of May and on or before the second Monday of October of each year, transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the date of sale, the amount of taxes for which sale was made, and each item of cost incident thereto, and where sold to individuals, the name of the purchaser, such sale to be separately recorded by the clerk in a book kept by him for that purpose. Except as otherwise provided in Section 27-41-49, all such lists shall vest in the state or in the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession for the period of and subject to the right of redemption; but a failure to transmit or record a list or a defective list shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his official bond for the actual damage sustained. The lists hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record. The lists of lands hereinabove referred to shall be filed by the tax collector in May for sales made in April and in October for sales made in September, respectively.

Miss. Code Ann. § 27-41-81 Sales of land for taxes; certified lists of lands sold.

The tax collector shall on or before the first Monday of June transmit to the clerk of the chancery court of the county separate certified lists of the lands struck off by him to the state and that sold to individuals, specifying to whom assessed, the day of the sale, the amount of taxes for which the sale was made and each item of cost incidental thereto, and, where sold to individuals, the name of the purchaser, to be separately recorded by the clerk in books kept by him for that purpose. Except as otherwise provided in Section 27-41-59, the lists shall vest in the state or the individual purchaser thereof a perfect title to the land sold for taxes, but without the right of possession and subject to the right of redemption; but a failure to transmit or record a list, or a defective list, shall not affect or render the title void. If the tax collector or clerk shall fail to perform the duties herein prescribed, he shall be liable to the party injured by such default in the penal sum of Twenty-five Dollars ($25.00), and also on his bond for the actual damages sustained. The list hereinabove provided shall, when filed with the clerk, be notice to all persons in the same manner as are deeds when filed for record.

Miss. Code Ann. § 27-41-83 Liability and actions for trespass or waste on lands forfeited to state.

The owner of lands sold or struck off to this state as provided in Section 27-41-81 shall not have the right to cut merchantable timber, cordwood or brush from any such land until such land be redeemed from the tax sale and title again be perfected in the individual owner thereof, and such former owner of said property during the period of redemption shall not have the right to prospect for or to extract and/or attempt to extract from any such lands so forfeited to the state for nonpayment of taxes any minerals, stone or gravel that may be found on or under said land, and provided further that the former owner of any land so forfeited to the state for nonpayment of taxes shall commit no waste on the lands or premises so forfeited to the state during the period of redemption. If the former owner or any other person in violation of the provisions of this section cuts, fells, removes or otherwise injures any tree on property forfeited to the state for taxes either during the period of redemption or after the title matures in the state, or extracts, or attempts to extract, minerals therefrom including rock, stone and gravel, commits or permits to be committed waste or any other trespass on such land, such person shall be liable for a penalty in the sum of Five Dollars ($5.00) per acre for each acre upon which any trespass or violation of this section is committed, and, in addition to said penalty, such person shall be liable for actual damages for the property taken or injured. All such penalties and damages may be recovered in one and the same action and suits to recover the same shall be instituted and prosecuted in the name of the state by the attorney general and any penalties and damages recovered in such actions shall be apportioned fifty percent (50%) to the state and fifty percent (50%) to the county in which the land lies. Provided that during the period of redemption the owner may cut and use wood from contiguous woodlands for fuel, fences and like farm purposes, but not for sale. Any person violating any of the provisions of this section shall be guilty of a misdemeanor and, upon conviction therefor, shall be fined not less than Ten Dollars ($10.00) nor more than Fifty Dollars ($50.00), in the discretion of the court, and upon the second offense, may be sentenced to serve not more than sixty (60) days in the county jail, in the discretion of the trial court.

Miss. Code Ann. § 27-41-85 Liability and actions for trespass or waste on lands forfeited to state; special counsel.

The attorney general, by and with the consent of the Governor, may employ special counsel to assist him in the investigation and prosecution of such claims or demands and suits under Section 27-41-83; and he may contract to pay such attorneys so employed such reasonable compensation as may be agreed upon, not to exceed twenty percent (20%) of the amount recovered and collected.

Miss. Code Ann. § 27-41-87 Liability and actions for trespass or waste on lands forfeited to state; distribution of recoveries.

The board of supervisors of any county affected is hereby authorized to pay such reasonable expenses, except attorneys’ fees, as may be incurred in obtaining information deemed necessary to maintain an action under Section 27-41-83. In any case where funds are received by the Attorney General in consequence of any action or demand under Section 27-41-83, involving lands in more than one county, and where the court in which said suit was filed does not allot the funds between said counties, or where said counties cannot agree among themselves as to the proper distribution of such funds, then the Attorney General may apply to the chancery court in the county where the land or some part thereof is located in vacation or in term time for an allotment and distribution of the funds between the counties. It shall be the duty of the Attorney General in such case to notify the interested counties that he has filed such application, and he shall notify them when and where said application will be heard. The judgment of the chancellor in such matters will be final, and the Attorney General shall distribute said funds in accordance with the chancellor’s order, and a copy of said order shall be filed with the chancery clerk in each of the interested counties. The counties shall have the right to agree among themselves as to the proper distribution of any such fund; and where such agreement is had, it shall be entered on the minutes of the board of supervisors in each county, and the Attorney General shall then distribute the funds in accordance therewith. However, it shall be the duty of the court hereafter, in which suit is filed or tried, to make proper distribution of such funds between said counties.

Miss. Code Ann. § 27-41-89 Sections 27-41-81 through 27-41-87 as cumulative.

Sections 27-41-81 through 27-41-87 are to be construed to be cumulative and in addition to other remedies given the state for the protection of lands forfeited to the state for taxes.

Miss. Code Ann. § 27-41-101 Collection of taxes on personal property; notice to taxpayer demanding payment; filing of notice of tax lien; entry of judgment for taxes, interests, fees and costs; effect of judgment; execution of judgment generally; duration of lien.

In the event the tax collector elects to use the provisions of Sections 27-41-101 through 27-41-109 to collect delinquent tax payments on personal property and, upon default of the payment of ad valorem taxes upon personal property upon the due dates prescribed in this chapter or, in the case of mobile or manufactured homes classified as personal property, the due date prescribed in Section 27-53-11, the tax collector shall give written notice to the taxpayer and to any secured lender demanding the payment of the ad valorem taxes on personal property then remaining in default within twenty (20) days from the date of the delivery of the notice. The notice shall be sent by certified or registered mail to the taxpayer at the address given by the taxpayer to the tax assessor or collector upon registration, or delivered by an employee of the tax collector either to the taxpayer or someone of suitable age and discretion at the taxpayer’s place of business or residence. The notice shall be sent by certified or registered mail to the secured lender at the address listed on the State Tax Commission’s statewide network at the time the taxes become delinquent if a certificate of title has been issued or the address given on the instruments filed with the chancery clerk granting the lender a security interest in the manufactured home. If the taxpayer, any person liable for the payment of ad valorem taxes on personal property or the secured lender, if any, fails or refuses to pay the taxes after receiving the notice and demand as provided in subsection (1) of this section, the tax collector may file a notice of a tax lien for such ad valorem taxes with the circuit clerk of the county in which the taxpayer resides or owns property which shall be enrolled as a judgment on the judgment roll. Immediately upon receipt of the notice of the tax lien for ad valorem taxes on personal property, the circuit clerk shall enter the notice of a tax lien as a judgment upon the judgment roll and show in the appropriate columns the name of the taxpayer as judgment debtor, the name of the tax collector as judgment creditor, the amount of the taxes, interest, fees and costs and the date and time of enrollment. The judgment shall be valid as against mortgagees, pledgees, entrusters, purchasers, judgment creditors, and other persons from the time of filing with the clerk; provided, however, that the preference of a judgment in regard to any personal property upon which the taxes are assessed, excepting motor vehicles as defined by the Motor Vehicle Ad Valorem Tax Law of 1958, and manufactured housing and mobile homes having certificates of title as defined by the Mississippi Motor Vehicle and Manufactured Housing Title Law shall be entitled to preference over all judgments, executions, encumbrances or liens whensoever created upon such personal property. The judgment shall be valid and a preference in the case of manufactured housing and mobile homes having certificates of title if the judgment is for the taxes reflected on the county tax rolls and related fees and charges on that manufactured home or mobile home and the required notice was furnished to the taxpayer and the lien creditor reflected on the certificate of title or chancery clerk’s records, as applicable. The amount of the judgment shall be a debt due the county and remain a lien upon all property and rights to property belonging to the taxpayer, both real and personal, including choses in action, with the same force and like effect as any enrolled judgment of a court of record, and shall continue until satisfied. The judgment shall be the equivalent of any enrolled judgment of a court of record and shall serve as authority for the issuance of writs of execution, writs of attachment, writs of garnishment or other remedial writs. The tax collector may issue warrants for collection of ad valorem taxes from such judgments, in lieu of the issuance of any remedial writ by the circuit clerk, as provided in Sections 27-41-103 and 27-41-105; provided, however, that the judgment shall not be a lien upon the property of the taxpayer for a longer period than seven (7) years from the date of the filing of the notice of tax lien for ad valorem taxes, damages and interest unless action be brought thereon before the expiration of such time or unless the tax collector refiles such notice of tax lien before the expiration of such time. The judgment shall be a lien upon the property of the taxpayer for a period of seven (7) years from the date of refiling such notice of tax lien unless action be brought thereon before the expiration of such time or unless the tax collector refiles such notice of tax lien before the expiration of such time. There shall be no limit upon the number of times that the tax collector may refile notices of tax liens.

Miss. Code Ann. § 27-41-103 Collection of taxes on personal property; issuance of warrant to sheriff for seizure and sale of property generally; employment of certain off-duty deputy sheriffs to seize and sell personal property.

The tax collector may issue a warrant under his official seal directed to the sheriff of any county of the state commanding him to immediately seize and sell the real and personal property of the person owning the property found within the county in which the judgment is enrolled for the payment of the amount of ad valorem tax on personal property as set forth in the warrant, and the cost of executing the warrant. Any such property sold shall be sold by sheriff’s bill of sale. As an alternative to the sheriff seizing and selling the personal property of the person, the tax collector or a deputy tax collector may employ an off-duty deputy sheriff, certified by the Board on Law Enforcement Officer Standards and Training, to exercise the same authority as the sheriff under Sections 27-41-101 through 27-41-109 and Sections 13-3-161 through 13-3-173 with regard to personal property, if (a) the sheriff of the county has agreed in writing that the tax collector may employ such deputy, and (b) the board of supervisors has approved the agreement between the tax collector and the sheriff.

Miss. Code Ann. § 27-41-105 Collection of taxes on personal property; issuance of jeopardy warrant to sheriff or off-duty deputy sheriff; proceedings by circuit court clerk upon receipt of notice of tax lien; proceedings upon jeopardy warrant.

If the tax collector has cause to believe and believes that the collection of ad valorem taxes on personal property due by any taxpayer will be jeopardized by delay, he may immediately file with the circuit clerk a notice of tax lien for ad valorem taxes on personal property and issue a jeopardy warrant under official seal directed to the sheriff or off-duty deputy sheriff employed by the county tax collector of any county of this state. The circuit clerk shall proceed as provided in Section 27-41-101 upon receiving a copy of the notice of tax lien from the tax collector. Any tax determined to be due under a jeopardy assessment shall be a debt due to the county, and, when thus enrolled upon the judgment roll of the county, shall be the equivalent of any enrolled judgment of a court of record, and shall constitute a lien on all property and rights to property of the judgment debtor. The sheriff, upon receipt of the jeopardy warrant, shall immediately proceed in accordance with Section 27-41-107.

Miss. Code Ann. § 27-41-107 Collection of taxes on personal property; execution of warrant by sheriff or off-duty deputy sheriff; compensation of sheriff and off-duty deputy sheriff; manner of disposition of property.

The sheriff or off-duty deputy sheriff employed by the county tax collector, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of judgments, and he shall execute such warrant and return it to the tax collector, and pay to him the money collected by virtue thereof by the date specified therein, but not to exceed sixty (60) days. The sheriff shall be entitled to the fees for his services in the same amount, and to be collected in like manner, as provided by Section 25-7-19, Mississippi Code of 1972, for like services under a writ of execution. Provided, however, that the minimum total of all such fees shall be Ten Dollars ($10.00). The off-duty deputy sheriff employed by the county tax collector shall be compensated in the manner agreed to by the county tax collector when the officer was hired. Real property shall be disposed of according to Section 13-3-163, Mississippi Code of 1972, and personal property shall be disposed of according to Section 13-3-165, Mississippi Code of 1972. However, perishable personal property may be disposed of as provided by Section 13-3-167, Mississippi Code of 1972.

Miss. Code Ann. § 27-41-109 Collection of taxes on personal property; procedure where proceeds of sale of property not sufficient to satisfy claim for taxes.

Whenever any property, personal or real, which is seized and sold by virtue of Sections 27-41-101 through 27-41-109, is not sufficient to satisfy the claim of the county for which distraint or seizure is made, the tax collector may, thereafter, and as often as the same may be necessary, issue alias warrants or have issued alias writs of execution authorizing the sheriff or an off-duty deputy sheriff employed by the county tax collector to proceed to seize and sell in like manner any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid.