Mississippi House Bill HB1053

Mississippi 2022 Regular Session

• Introduced: 1/17/22
• Refer: 1/17/22
• Failed: 2/1/22

Caption

Tax sales; require conveyances of land to be subject to recorded easements.

Impact

If passed, this bill will significantly affect how tax sales are conducted in Mississippi. Specifically, it will guarantee that property sold at tax sales is not free from pre-existing easements, providing a layer of protection for those who have recorded easements over such land. This could, in turn, influence bidding behavior at tax sales, as potential buyers must now consider the impact of existing easements on the property's value and usage.

Summary

House Bill 1053 proposes an amendment to Section 27-45-23 of the Mississippi Code of 1972, which primarily addresses the conveyance of land sold due to nonpayment of taxes. The legislation mandates that any conveyance of such land will be subject to any easements recorded prior to the due date of the taxes for which the land was sold. This change ensures that existing easements will remain valid and enforceable, even after the tax sale is completed, thereby protecting the rights of easement holders against the new property owners.

Contention

Debate around HB1053 may arise regarding the balance of interests between tax revenue collection and the rights of easement holders. Supporters of this legislation argue that it protects property rights and ensures fairness by acknowledging the pre-existing rights of easement holders. Conversely, critics might contend that it could deter investment in properties sold at tax sales or complicate the resale of such properties due to the encumbrances of easements, thereby reducing the effectiveness of tax sales as a means of recovering owed taxes.