MS HB651

Amends Section 27-41-55 of the Mississippi Code to require tax collectors to provide notice to property owners at least 10 days before advertising land for delinquent ad valorem taxes.

Notice must be delivered by personal service or certified mail with return receipt requested to the owner's last known address or the address of record in the county chancery clerk's office.

Applies to both the traditional August tax sale advertisement and the alternative April tax sale option available to tax collectors.

Takes effect July 1, 2010.