MS HB484

Conveyances of land sold at tax sales dated on or after July 1, 2021, must remain subject to any easement over the property that was created and recorded before the taxes became due and payable

Previously recorded easements (such as utility, access, or drainage easements) survive the tax sale process and transfer to the new owner along with the property

Tax sale conveyances still vest the purchaser with "perfect title" and immediate right of possession, but now with this easement exception

The bill amends Section 27-45-23 of the Mississippi Code regarding procedures for chancery clerks executing deeds after tax sale redemption periods expire