MS SB2026

Creates the Mississippi Uniform State Tax Lien Registration Act establishing a centralized statewide database maintained by the Department of Revenue for filing tax liens on real and personal property of delinquent taxpayers

Tax liens enrolled in the registry attach to all existing and after-acquired property of the debtor throughout Mississippi and remain valid for 7 years, with unlimited reenrollment permitted by the department

Department must release tax liens within 15 working days of receiving full payment and must pay circuit clerks semi-annually (January 15 and July 15, starting 2015) based on historical enrollment fees for citizen assistance services

Registry information must be publicly accessible online at no charge for individual searches, though the department may charge for certifications and sell bulk data, with proceeds covering maintenance costs

Prohibits use of tax lien registry information for survey, marketing, or solicitation purposes, authorizing the department or Attorney General to seek injunctions and recover attorney fees for violations