MISSISSIPPI LEGISLATURE 2025 Regular Session To: Judiciary A By: Representatives Yates, Mansell, Bell (65th), Butler-Washington, Crudup, Ford (73rd), Foster, McMillan, Nelson, Newman, Powell, Shanks, Varner, Wallace, Yancey, Zuber, Gibbs (72nd) House Bill 1199 (As Passed the House) AN ACT TO AMEND SECTIONS 29-1-145, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE SECRETARY OF STATE TO UTILIZE MONIES IN THE LAND RECORDS MAINTENANCE FUND TO CONTRACT WITH VENDORS TO MAINTAIN LANDS STRUCK OFF TO THE STATE; TO AMEND SECTIONS 29-1-95 AND 27-104-205, MISSISSIPPI CODE OF 1972, TO RESTRICT MONIES IN THE LAND RECORDS MAINTENANCE FUND FROM LAPSING INTO THE GENERAL FUND AT THE END OF THE FISCAL YEAR; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. Section 29-1-145, Mississippi Code of 1972, is amended as follows: 29-1-145. (1) The chancery clerk or municipal clerk shall report to the Secretary of State any reasonable costs incurred by the county or municipality in maintaining unredeemed lands sold for taxes while those lands remain unsold. The Secretary of State shall pay the maintenance costs out of the money deposited into the Land Records Maintenance Fund. The Secretary of State shall certify to the Department of Finance and Administration and to the State Treasurer the amount of maintenance costs allowed to the county and municipality, and the Department of Finance and Administration shall issue a warrant in favor of the county or municipality for the amount of those costs. In no event shall the maintenance costs allowed the county or municipality exceed the market value of the lands or the purchase money received from the sale of those lands, unless the potential damage to the property or any adjacent property requires the costs to exceed the market value of the lands or the purchase money received from the sale of those lands. (2) The Secretary of State is authorized to use, upon appropriation by the Legislature, any monies deposited into the Land Records Maintenance Fund to contract with a vendor in accordance with state competitive bidding process to maintain unredeemed lands sold for taxes while those lands remain unsold and lands sold for taxes that have been certified to the state. For purposes of this section, the term "maintain" means cutting grass, trees and/or limbs, or repairing, clearing or demolishing structures and/or cleaning rubbish and debris. SECTION 2. Section 29-1-95, Mississippi Code of 1972, is amended as follows: 29-1-95. (1) All taxes due the county, municipality, public school district, drainage district or levee board on lands sold to the state for taxes and listed into the Secretary of State's office shall remain in abeyance until the land be sold, and thereafter such taxes shall be paid out of the purchase money; but state, county, municipality, public school district, drainage district or levee board taxes shall not accrue on such lands after the fiscal year in which it was certified to the state. Upon the payment of the purchase money of any tax land into the Treasury, the Secretary of State shall certify to the Department of Finance and Administration and to the Treasurer the amount of fees and costs allowed to the county tax collector and chancery clerk, as in cases of the redemption of lands from tax sales, under the provisions of Section 25-7-21; and the Department of Finance and Administration shall issue warrants in favor of such county tax collector and chancery clerk for the amount of such fees. The Secretary of State shall also certify to the Department of Finance and Administration and the Treasurer the amount of the county, municipality, public school district, drainage district and levee board taxes for which said land was sold to the state, and all taxes accruing on said land until the year in which it was certified to the state; and the Department of Finance and Administration shall issue warrants in favor of the proper county, municipality, public school district, drainage district, and levee board for the said four (4) years' taxes. The balance of the purchase money shall be deposited into a special fund to be known as the "Land Records Maintenance Fund," that is hereby created in the State Treasury. The fund shall be administered by the Secretary of State, upon appropriation by the Legislature, to reimburse municipalities and counties for maintenance of unredeemed lands sold for taxes while those lands remain unsold; to contract with vendors in accordance with state competitive bidding procedures to maintain lands sold for taxes that have been certified to the state and to maintain unredeemed lands sold for taxes while those lands remain unsold. * * *Any amount on hand in said Land Records Maintenance Fund at the end of the fiscal year that is not necessary to pay any obligations to local governmental units set out in this subsection shall, after June 30 of each year, be transferred to the General Fund, and shall not be authorized for expenditure by the Secretary of State to reimburse or otherwise defray the expenses of any office administered by the Secretary of State Any amount on hand in the Land Records Maintenance Fund at the end of the fiscal year that is not necessary to pay obligations to local governmental units set out in this subsection, after June 30 of each year, shall not lapse into the General Fund, but shall remain in the Land Records Maintenance Fund to be used for maintenance of. (2) If, after the payment of the fees and costs allowed to the county tax collector and the chancery clerk, as aforesaid, the balance of the purchase money of any tax land paid into the Treasury shall be insufficient to cover the amount of the state, county, municipality, public school district, drainage district or levee board taxes due thereon, or if the records of the Secretary of State fail to show the amount of state, county, municipality, public school district, drainage district or levee board taxes accruing for the years until said land was certified to the state, on lands sold by the Secretary of State, he shall apportion the balance of the purchase money derived from the sale of such lands between the state, county, municipality, public school district, drainage district and levee board upon the basis of the amount of taxes due the state, county, municipality, public school district, drainage district and levee board, respectively, at the time said land was struck off to the state for delinquent taxes by the sheriff and tax collector, and for which said lands were struck off to the state. (3) All funds derived from the sale of properties under the provisions of Sections 7-11-15, 29-1-27, 29-1-29, 29-1-35, 29-1-37, 29-1-53 through 29-1-57, 29-1-73 and 29-1-81 through 29-1-87 shall be handled in the manner provided herein for funds derived from the sale of lands. (4) From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees, except the Land Records Maintenance Fund, authorized under this section shall be deposited into the State General Fund as authorized by law. The requirements of this subsection (4) shall not apply to disbursements * * * made to local governmental units by the Secretary of State from the Land Records Maintenance Fund, and to any funds which by law are to be collected and deposited to the Land Records Maintenance Fund. (5) From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section. This prohibition shall not apply to payments made from the Land Records Maintenance Fund provided for in subsection (1) of this section. SECTION 3. Section 27-104-205, Mississippi Code of 1972, is amended as follows: 27-104-205. (1) From and after July 1, 2016, the expenses of the following enumerated state agencies shall be defrayed by appropriation of the Legislature from the State General Fund: the State Fire Marshal, the State Fire Academy (not including the State Fire Academy Workforce Program Fund), the Office of Secretary of State (not including the Preneed Contracts Loss Recovery Fund, Land Records Maintenance Fund), the Mississippi Public Service Commission, the Mississippi Department of Information Technology Services, (not including the Mississippi Department of Information Technology Services Revolving Fund), the State Personnel Board, the Mississippi Department of Insurance (not including the Municipal Fire Protection Fund, Section 83-1-37, the County Volunteer Fire Department Fund, Section 83-1-39, and the Mississippi Propane Education and Research Fund, Section 75-57-119), the Mississippi Law Enforcement Officers' Minimum Standards Board, the Mississippi Gaming Commission, the Office of the State Public Defender, the Mississippi Workers' Compensation Commission (not including the Second Injury Trust Fund) and the Office of Attorney General. Beginning July 1, 2016, any fees, assessments or other revenues charged for the support of the above-named state agencies shall be deposited into the State General Fund, and any special fund or depository established within the State Treasury for the deposit of such fees, assessments or revenues shall be abolished and the balance transferred to the State General Fund. Expenses heretofore drawn from such special funds or other depositories shall be drawn from the agencies' General Fund Account. (2) Beginning with the fiscal year ending June 30, 2016, the amount to be appropriated annually from the State General Fund for the support of each of the above-named state agencies shall not exceed the amount appropriated for such purpose in the preceding fiscal year, plus any increases in or additional fees, assessments or other charges authorized by act of the Legislature for the succeeding fiscal year. (3) The provisions of this section shall not apply to any trust fund account that is maintained by any above-named agency. (4) The provisions of this section shall not prohibit any of the above-named agencies from maintaining clearing accounts in approved depositories. (5) The provisions of this section shall not apply to any trust fund accounts maintained by the Public Employees' Retirement System and protected under Section 272A of the Mississippi Constitution of 1890. SECTION 4. This act shall take effect and be in force from and after July 1, 2025.
MISSISSIPPI LEGISLATURE
2025 Regular Session
To: Judiciary A
By: Representatives Yates, Mansell, Bell (65th), Butler-Washington, Crudup, Ford (73rd), Foster, McMillan, Nelson, Newman, Powell, Shanks, Varner, Wallace, Yancey, Zuber, Gibbs (72nd)
# House Bill 1199
## (As Passed the House)
AN ACT TO AMEND SECTIONS 29-1-145, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE SECRETARY OF STATE TO UTILIZE MONIES IN THE LAND RECORDS MAINTENANCE FUND TO CONTRACT WITH VENDORS TO MAINTAIN LANDS STRUCK OFF TO THE STATE; TO AMEND SECTIONS 29-1-95 AND 27-104-205, MISSISSIPPI CODE OF 1972, TO RESTRICT MONIES IN THE LAND RECORDS MAINTENANCE FUND FROM LAPSING INTO THE GENERAL FUND AT THE END OF THE FISCAL YEAR; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 29-1-145, Mississippi Code of 1972, is amended as follows:
29-1-145. (1) The chancery clerk or municipal clerk shall report to the Secretary of State any reasonable costs incurred by the county or municipality in maintaining unredeemed lands sold for taxes while those lands remain unsold. The Secretary of State shall pay the maintenance costs out of the money deposited into the Land Records Maintenance Fund. The Secretary of State shall certify to the Department of Finance and Administration and to the State Treasurer the amount of maintenance costs allowed to the county and municipality, and the Department of Finance and Administration shall issue a warrant in favor of the county or municipality for the amount of those costs. In no event shall the maintenance costs allowed the county or municipality exceed the market value of the lands or the purchase money received from the sale of those lands, unless the potential damage to the property or any adjacent property requires the costs to exceed the market value of the lands or the purchase money received from the sale of those lands.
(2) The Secretary of State is authorized to use, upon appropriation by the Legislature, any monies deposited into the Land Records Maintenance Fund to contract with a vendor in accordance with state competitive bidding process to maintain unredeemed lands sold for taxes while those lands remain unsold and lands sold for taxes that have been certified to the state. For purposes of this section, the term "maintain" means cutting grass, trees and/or limbs, or repairing, clearing or demolishing structures and/or cleaning rubbish and debris.
SECTION 2. Section 29-1-95, Mississippi Code of 1972, is amended as follows:
29-1-95. (1) All taxes due the county, municipality, public school district, drainage district or levee board on lands sold to the state for taxes and listed into the Secretary of State's office shall remain in abeyance until the land be sold, and thereafter such taxes shall be paid out of the purchase money; but state, county, municipality, public school district, drainage district or levee board taxes shall not accrue on such lands after the fiscal year in which it was certified to the state. Upon the payment of the purchase money of any tax land into the Treasury, the Secretary of State shall certify to the Department of Finance and Administration and to the Treasurer the amount of fees and costs allowed to the county tax collector and chancery clerk, as in cases of the redemption of lands from tax sales, under the provisions of Section 25-7-21; and the Department of Finance and Administration shall issue warrants in favor of such county tax collector and chancery clerk for the amount of such fees. The Secretary of State shall also certify to the Department of Finance and Administration and the Treasurer the amount of the county, municipality, public school district, drainage district and levee board taxes for which said land was sold to the state, and all taxes accruing on said land until the year in which it was certified to the state; and the Department of Finance and Administration shall issue warrants in favor of the proper county, municipality, public school district, drainage district, and levee board for the said four (4) years' taxes. The balance of the purchase money shall be deposited into a special fund to be known as the "Land Records Maintenance Fund," that is hereby created in the State Treasury. The fund shall be administered by the Secretary of State, upon appropriation by the Legislature, to reimburse municipalities and counties for maintenance of unredeemed lands sold for taxes while those lands remain unsold; to contract with vendors in accordance with state competitive bidding procedures to maintain lands sold for taxes that have been certified to the state and to maintain unredeemed lands sold for taxes while those lands remain unsold. * * *Any amount on hand in said Land Records Maintenance Fund at the end of the fiscal year that is not necessary to pay any obligations to local governmental units set out in this subsection shall, after June 30 of each year, be transferred to the General Fund, and shall not be authorized for expenditure by the Secretary of State to reimburse or otherwise defray the expenses of any office administered by the Secretary of State Any amount on hand in the Land Records Maintenance Fund at the end of the fiscal year that is not necessary to pay obligations to local governmental units set out in this subsection, after June 30 of each year, shall not lapse into the General Fund, but shall remain in the Land Records Maintenance Fund to be used for maintenance of.
(2) If, after the payment of the fees and costs allowed to the county tax collector and the chancery clerk, as aforesaid, the balance of the purchase money of any tax land paid into the Treasury shall be insufficient to cover the amount of the state, county, municipality, public school district, drainage district or levee board taxes due thereon, or if the records of the Secretary of State fail to show the amount of state, county, municipality, public school district, drainage district or levee board taxes accruing for the years until said land was certified to the state, on lands sold by the Secretary of State, he shall apportion the balance of the purchase money derived from the sale of such lands between the state, county, municipality, public school district, drainage district and levee board upon the basis of the amount of taxes due the state, county, municipality, public school district, drainage district and levee board, respectively, at the time said land was struck off to the state for delinquent taxes by the sheriff and tax collector, and for which said lands were struck off to the state.
(3) All funds derived from the sale of properties under the provisions of Sections 7-11-15, 29-1-27, 29-1-29, 29-1-35, 29-1-37, 29-1-53 through 29-1-57, 29-1-73 and 29-1-81 through 29-1-87 shall be handled in the manner provided herein for funds derived from the sale of lands.
(4) From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees, except the Land Records Maintenance Fund, authorized under this section shall be deposited into the State General Fund as authorized by law. The requirements of this subsection (4) shall not apply to disbursements * * * made to local governmental units by the Secretary of State from the Land Records Maintenance Fund, and to any funds which by law are to be collected and deposited to the Land Records Maintenance Fund.
(5) From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section. This prohibition shall not apply to payments made from the Land Records Maintenance Fund provided for in subsection (1) of this section.
SECTION 3. Section 27-104-205, Mississippi Code of 1972, is amended as follows:
27-104-205. (1) From and after July 1, 2016, the expenses of the following enumerated state agencies shall be defrayed by appropriation of the Legislature from the State General Fund: the State Fire Marshal, the State Fire Academy (not including the State Fire Academy Workforce Program Fund), the Office of Secretary of State (not including the Preneed Contracts Loss Recovery Fund, Land Records Maintenance Fund), the Mississippi Public Service Commission, the Mississippi Department of Information Technology Services, (not including the Mississippi Department of Information Technology Services Revolving Fund), the State Personnel Board, the Mississippi Department of Insurance (not including the Municipal Fire Protection Fund, Section 83-1-37, the County Volunteer Fire Department Fund, Section 83-1-39, and the Mississippi Propane Education and Research Fund, Section 75-57-119), the Mississippi Law Enforcement Officers' Minimum Standards Board, the Mississippi Gaming Commission, the Office of the State Public Defender, the Mississippi Workers' Compensation Commission (not including the Second Injury Trust Fund) and the Office of Attorney General. Beginning July 1, 2016, any fees, assessments or other revenues charged for the support of the above-named state agencies shall be deposited into the State General Fund, and any special fund or depository established within the State Treasury for the deposit of such fees, assessments or revenues shall be abolished and the balance transferred to the State General Fund. Expenses heretofore drawn from such special funds or other depositories shall be drawn from the agencies' General Fund Account.
(2) Beginning with the fiscal year ending June 30, 2016, the amount to be appropriated annually from the State General Fund for the support of each of the above-named state agencies shall not exceed the amount appropriated for such purpose in the preceding fiscal year, plus any increases in or additional fees, assessments or other charges authorized by act of the Legislature for the succeeding fiscal year.
(3) The provisions of this section shall not apply to any trust fund account that is maintained by any above-named agency.
(4) The provisions of this section shall not prohibit any of the above-named agencies from maintaining clearing accounts in approved depositories.
(5) The provisions of this section shall not apply to any trust fund accounts maintained by the Public Employees' Retirement System and protected under Section 272A of the Mississippi Constitution of 1890.
SECTION 4. This act shall take effect and be in force from and after July 1, 2025.