Senate Bill 2097 Summary

• Creates the Mississippi Uniform State Tax Lien Registration and Enforcement Act, establishing a centralized statewide system for filing tax lien notices with the Secretary of State for unpaid finally determined tax liabilities administered by the Department of Revenue.

• Tax liens enrolled with the Secretary of State attach to all real and personal property (tangible and intangible) of debtors throughout Mississippi and are valid against mortgagees, pledgees, purchasers, and judgment creditors from the date of enrollment.

• Tax liens remain valid for 7 years from enrollment date unless released earlier by the Department or reenrolled before expiration; reenrolled liens after the 7-year period are fully enforceable but lose prior priority status.

• Establishes filing fees of $2.00 for enrollment, $2.00 for reenrollment, and $1.00 for release of tax liens, payable by the Department from appropriated funds.

• Makes filing notices of tax liens with circuit clerks optional for income and franchise tax cases by changing statutory language from "shall" to "may" file with county clerk judgment rolls.