MS HB248

Amends Section 27-45-23 of Mississippi Code to require that land sold at tax sales for nonpayment of taxes remains subject to any easements that were created and recorded before the taxes became due

Conveyances dated on or after July 1, 2023, must honor pre-existing recorded easements, meaning tax sale purchasers cannot extinguish easement rights held by third parties

Maintains existing protections allowing tax sale conveyances to be invalidated only if the land was not liable for taxes, taxes were already paid, or the sale occurred at the wrong time or place

Effective date of July 1, 2023