Mississippi AG Releases Opinion on Voiding Property Tax Sale, Refund, Tax Liability

The Mississippi Attorney General (AG) Nov. 9 released an opinion on voiding property tax sales related to sixteenth section land. The Holmes County Board of Supervisors requested the opinion on whether the county can void a tax sale, refund the purchaser, and determine the responsible party for taxes due in a year prior to the termination of a lease agreement on the subject property. The opinion discusses that:1) the proper venue and jurisdiction to void a matured tax sale is a court of competent jurisdiction once the two-year redemption period expires, as a board of supervisors has no jurisdiction to ...