MS SB2643

Amends Section 27-43-3 to allow either a sheriff or constable to serve notice of tax sales to property owners, with prior board of supervisors approval and acknowledgement that the board will cover any initial system update costs.

Increases service fees for both initial and second notices from $35.00 to $45.00 per notice for the sheriff or constable serving the notice.

Maintains existing notice procedures including personal service, service at usual place of abode, posting on property, mailing by registered or certified mail, and newspaper publication at least 45 days prior to redemption period expiration.

Brings forward Section 27-45-5 establishing procedures for county clerks to deposit tax sale redemption funds in county depository and for payment of officer fees and purchaser amounts.

Takes effect July 1, 2021.