MS SB2859

Brings forward 19 existing Mississippi Code sections (27-41-55, 27-41-57, 27-41-59, 27-41-61, 27-41-63, 27-41-65, 27-41-67, 27-41-69, 27-41-71, 27-41-73, 27-41-75, 27-41-77, 27-41-79, 27-41-81, 27-41-83, 27-41-85, 27-41-87, 27-41-89, and 27-45-27) relating to tax sales procedures for the purpose of possible amendment.

Codifies existing procedures for tax collectors to advertise and conduct county tax sales on the last Monday of August or first Monday of April, including publication in newspapers and posting at courthouses and public places.

Authorizes tax collectors to conduct online tax sales through agreements with online providers, subject to county board of supervisors ratification, with separate portals for counties with two court districts.

Preserves state ownership rights over lands forfeited for nonpayment of taxes and establishes criminal and civil penalties for timber cutting, mineral extraction, or waste on state-forfeited lands during the redemption period.

Takes effect July 1, 2025.