The governing law
Mississippi is a tax-lien state. Each year the county tax collector sells the land of delinquent taxpayers at a public sale on the last Monday of August, and a county may hold an optional second sale on the first Monday of April. Land goes to the highest and best bidder for cash; a tract nobody bids on is struck off to the state. The buyer receives a tax-sale receipt from the tax collector, and the owner has two years from the day of sale to redeem. If nobody redeems, the chancery clerk executes a conveyance to the purchaser. Chapters 41 and 45 of Title 27 of the Mississippi Code govern the process.
Miss. Code Ann. Title 27, Chapter 41
Read the statuteAd Valorem Taxes - Collection
Miss. Code Ann. Title 27, Chapter 45
Read the statuteAd Valorem Taxes - Redemption of Land Sold for Taxes
Miss. Code Ann. 27-35-1
Read the statuteTax lien; attachment; preferences
Miss. Code Ann. 27-41-1
Read the statuteTaxes; when due, payable and collectible
Miss. Code Ann. 27-41-9
Read the statuteInterest on taxes due; extension of due date by proclamation
Miss. Code Ann. 27-41-11
Read the statuteEnforcement of payment of taxes; liability for fees, penalties, costs, and interest
Miss. Code Ann. 27-41-55
Read the statuteSales of land for taxes; advertisement
Miss. Code Ann. 27-41-59
Read the statuteSales of land for taxes; conduct of sale; online bidding and sale
Miss. Code Ann. 27-41-73
Read the statuteSales of land for taxes; failure of purchaser to pay bid
Miss. Code Ann. 27-41-75
Read the statuteSales of land for taxes; receipt to purchaser
Miss. Code Ann. 27-41-77
Read the statuteSales of land for taxes; disposition of excess in amount bid
Miss. Code Ann. 27-43-1
Read the statuteNotice to owners
Miss. Code Ann. 27-43-3
Read the statuteNotice to owners; service of notice; fees
Miss. Code Ann. 27-45-1
Read the statuteDuties of chancery clerk
Miss. Code Ann. 27-45-5
Read the statuteDeposit of redemption funds; disposition
Miss. Code Ann. 27-45-3
Read the statutePersons who may redeem land
Miss. Code Ann. 27-45-23
Read the statuteConveyances to purchasers at tax sales
Miss. Code Ann. 27-45-21
Read the statuteCertification by clerk of lands not redeemed
Miss. Code Ann. 27-45-27
Read the statuteRights of purchaser at tax sale; effect of lien
Miss. Code Ann. 29-1-33
Read the statuteSale price of tax lands
Miss. Code Ann. 29-1-37
Read the statuteApplication to purchase tax lands
Want the mechanics in plain English instead of statute numbers? See how to buy in Mississippi, the redemption period, and the full Mississippi walkthrough.
Statute citations verified Aug 6, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.