MS HB439

Authorizes county boards of supervisors to use excess funds to purchase land of delinquent taxpayers when no other bidder pays the full amount of taxes and costs at tax sale.

If neither a private bidder nor the board of supervisors purchases the property, the tax collector shall strike it off to the state instead of remaining unsold.

Allows counties to use excess funds defined in Section 19-9-29 (funds exceeding seven business days of operational needs) for this tax sale purchase authority.

Makes conforming amendments to Mississippi Code sections governing tax sales, redemption procedures, and land conveyances to recognize counties as potential purchasers alongside individual buyers and the state.

Effective July 1, 2013.