Disclaimer: This article is for educational purposes and does not constitute legal advice. Consult a qualified attorney for advice on your specific situation.
Detailed Answer
In Mississippi, real property taxes create a lien on the property for the benefit of the state and county. This lien attaches automatically and takes priority over most other encumbrances (Miss. Code § 27-39-21). Paying the property tax does not transfer legal title or any equitable ownership interest to the payer.
Key points:
- Only the record owner holds legal title. Tax payments simply discharge the lien held by the government, not the owner’s rights.
- If you pay someone else’s property taxes, your remedy is generally limited to reimbursement. You must have a written agreement or obtain a court order in chancery court to enforce repayment.
- To acquire title via tax payment, you must purchase the property at a county tax sale. After buying at sale and waiting the three-year redemption period, you may seek a tax deed.
Mississippi’s tax sale process:
- Delinquent taxes go to sale under Miss. Code § 27-43-3. Property owners have three years to redeem by paying back taxes plus penalties.
- After the redemption period, the purchaser applies for a tax deed under Miss. Code § 27-43-5.
- Upon recording the deed, the purchaser becomes the legal owner. A mere tax payment outside this process confers no ownership.
Helpful Hints
- Review your county tax collector’s website for upcoming tax sales and deadlines.
- Keep written records of all tax payments you make for another party’s property.
- If you expect reimbursement, draft and sign a payment agreement before paying taxes.
- Consult chancery court rules if you must file a suit to enforce repayment.
- Consider title insurance or a title opinion before purchasing at a tax sale.
- Monitor the three-year redemption clock carefully; it cannot be extended by tax payments alone.
- Seek legal guidance on complex scenarios, such as joint ownership or liens.