Disclaimer

This information is educational and does not constitute legal advice. I am not a lawyer. If you need legal advice about your specific situation, consult a licensed Mississippi attorney.

Detailed answer — step‑by‑step process under Mississippi practice

1. Confirm that a surplus exists.

   After a tax sale, the sheriff or other sale officer prepares a report or certificate that shows sale proceeds, the amount needed to satisfy the delinquent taxes, interest, penalties, sale costs, and any liens or costs with priority. If the sale price exceeds the total required sums, the difference is the surplus (sometimes called excess proceeds).

2. Find who holds the funds.

   In Mississippi, the county official who conducts the tax sale (often the sheriff, tax collector, or chancery clerk depending on county practice) will hold or account for sale proceeds. Contact the county tax collector, sheriff, or chancery clerk’s office to learn where excess proceeds are being held and how to make a claim. For general statute lookups and county contacts, see the Mississippi Legislature site (https://www.legislature.ms.gov/) and your county’s official website.

3. Understand who has priority to the surplus.

   Distribution generally follows priority rules: the county first pays the delinquent taxes, penalties, interest, and sale costs. Next, liens that have priority under Mississippi law (for example, earlier-recorded tax liens or certain statutory liens) are satisfied. Any remaining funds are available to junior lienholders and then to the former owner. Competing claims (for example, from mortgage holders, judgment creditors, or other lienholders) may delay distribution.

4. Gather documents and file a claim.

   If you are the former property owner (or another claimant), prepare evidence to support your claim to the surplus. Typical documents include photo ID, proof of ownership (deed or tax records), a copy of the tax sale certificate or sheriff’s sale report, and documentation of any liens or judgments asserting priority. File a written claim with the office holding the funds (sheriff, tax collector, or chancery clerk) and follow that office’s instructions. Ask whether they require an affidavit, notarized documents, or certified copies.

5. Watch deadlines and procedural rules.

   Different deadlines can apply depending on the county and on whether other parties contest distribution. Some counties require claimants to file within a set period after the sale or after notice is published. If you miss a deadline you may have to file a court action to recover the funds. Because deadlines and procedures vary, contact the county office promptly and consult the Mississippi statutes on tax sales (see Mississippi Legislature: https://www.legislature.ms.gov/) or a lawyer for exact timing.

6. If the office refuses or if there is a dispute, consider court action.

   If the county or a lienholder disputes your claim, you can seek relief in Mississippi chancery or circuit court. Common court actions include petitions to distribute excess proceeds, interpleader actions (when the holder of the funds asks the court to decide between competing claimants), or actions to quiet title or enforce lien priority. In contested cases, a court will review priority, notice, and documentary evidence before ordering distribution.

7. Unclaimed surplus funds and escheat.

   If no one claims the funds within the applicable statutory or administrative period, counties may place the money into a suspense account, return it to the county treasury, or eventually transfer it to the state under unclaimed property or escheat rules. Check with the county office and the Mississippi Department of Revenue (https://www.dor.ms.gov/) if you believe unclaimed funds belong to you.

Where to look in Mississippi law and county resources

• Mississippi Legislature general site and code search: https://www.legislature.ms.gov/ — search Title 27 (taxation) and sections dealing with tax sales and collection procedures.
• County sheriff, tax collector, or chancery clerk’s office — they administer the sale and hold proceeds. The Mississippi Secretary of State’s site (https://www.sos.ms.gov/) and county websites list office contacts.
• Mississippi Department of Revenue — for general state tax information and contact pages: https://www.dor.ms.gov/.

Practical timeline example (hypothetical)

Suppose a property sold at a county tax sale for $50,000. The county reports $30,000 owed in delinquent taxes, penalties, interest, and sale costs, and $8,000 in a higher-priority lien that must be paid. The remaining $12,000 is surplus. The county holds the $12,000 and publishes notice of the sale and possible surplus according to local procedure. The former owner files a claim with the chancery clerk, provides a deed and ID, and the county clears lower-priority liens. If no competing claims appear, the county releases the surplus to the rightful claimant after verification. If another creditor files a timely competing claim, the county may file an interpleader and ask a court to decide distribution.

Helpful Hints

• Contact the county office (sheriff, tax collector, or chancery clerk) as soon as you learn about the sale to learn the procedure and any deadlines for claiming excess proceeds.
• Gather all ownership documents: deed, tax bills, mortgage records, and any correspondence about the sale.
• Keep copies of the tax sale certificate, sale report, and any published notices related to the sale.
• If a lienholder or creditor may claim priority, obtain written statements or payoff figures from those lienholders to understand how claims will be resolved.
• If you face competing claims or procedural refusals, consider hiring a Mississippi attorney experienced in tax sales or real property litigation. An attorney can file an interpleader or petition for distribution in chancery court on your behalf.
• Act quickly. Time limits and procedural requirements vary by county and by type of claim. Missing a deadline may force you to file a court action to recover funds.
• Use official state resources to verify statute language and county contacts: Mississippi Legislature (https://www.legislature.ms.gov/) and Mississippi Department of Revenue (https://www.dor.ms.gov/).