Mississippi Administrative Code

A tax lien is enrolled in favor of the State and attaches upon all existing and after-acquired property of the debtor, including real, personal, tangible, and intangible property which is located in any and all counties within the State of Mississippi. Notes 35 Miss. Code. R. 1-0…

A tax lien is valid for seven years from the date of enrollment unless the tax lien is re-enrolled before the end of the seven-year period. The re-enrollment extends the tax lien another seven years from the date of re-enrollment. A tax lien may be re-enrolled until the tax lien …

The priority of a state tax lien is determined from the date of its enrollment. For any re-enrolled tax liens, the date of its original enrollment will determine the priority of the tax lien so long as there was no lapse in enrollment during the seven years that the tax lien was …

Notes 35 Miss. Code. R. 1-06-205 Adopted 4/3/2015 Amended 7/1/2018 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-06-206 Reserved 4/3/2015 Amended 7/1/2018

Notes 35 Miss. Code. R. 1-06-300 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

Searches may be performed at no charge. However, there will be a charge for any bulk distribution of the Registry. The Lien Administration Bureau at the Department can provide assistance with registering to obtain this information. Notes 35 Miss. Code. R. 1-06-301 Adopted 4/3/201…

The information obtained through bulk distribution of the Registry shall not be used for survey, marketing, or solicitation purposes. Notes 35 Miss. Code. R. 1-06-302 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

The Registry is accessible at www.liens.ms.gov. Notes 35 Miss. Code. R. 1-06-303 Adopted 4/3/2015 Amended 7/1/2018 Amended 12/23/2024

The Registry supports a search by tax lien number or debtor name, which includes individual names or business names. Debtor name searches may be further limited by the city and/or county of the Department's last known address for the debtor. However, the Department cannot and doe…

The Registry shall maintain tax lien information in a form that permits such information to be printed to written form. Information to be identified includes: 1. The name of the debtor; 2. The last known address of the debtor; 3. The name and address of the Department; 4. The tax…

Notes 35 Miss. Code. R. 1-06-306 Adopted 4/3/2015 Amended 7/1/2018 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-06-307 Reserved 4/3/2015 Reserved 7/1/2018

Notes 35 Miss. Code. R. 1-06-400 Adopted 12/23/2024

The Department shall file in the Registry a notice of cancellation of the tax lien when the liability is paid in full or when additional documentation is provided that resolves the liability. Tax liens canceled due to full payment or documentation being provided will not be remov…

Payment in full includes payment of the total amount due. The amount due may include adjustments for prior payments made toward satisfying the liability, additional interest and penalty accrued on the balance of the liability to date, or adjustments resulting from filing document…

A tax lien enrolled with the Registry requiring administrative correction by the Department will be canceled within two working days of determination with the tax lien being removed from the Registry. The Department will issue a letter to the debtor verifying that the tax lien wa…

A tax lien is considered public information once enrolled and may be obtained by a credit bureau company. The Department does not govern the credit bureau company or its report. A debtor will be responsible for contacting the credit bureau company to resolve any dispute about the…

A tax lien concerning a particular property may be released if the Department determines that the consideration paid for the release reflects the extent to which the tax lien being released attached to this particular property and that the issuance of this partial release will no…

A tax lien cancellation letter will be sent to the debtor using available communication methods utilized in the daily operations of the Department. Notes 35 Miss. Code. R. 1-06-406 Adopted 12/23/2024

Notes 35 Miss. Code. R. 1-06-407 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-07-100 Adopted 7/9/2015 Amended 7/1/2018 Amended 12/23/2024

The Department is responsible for the administration of the Justice Court Collections Payment program, the disbursement of monies to participating counties when appropriated by the legislature, and for ensuring that the justice court system of a participating county practices pro…

Counties must qualify in order to participate in the disbursements from the Justice Court Collections Payment Program. To qualify, the Board of Supervisors of a county must contract with a private attorney or private collection agent or department to collect delinquent fees, fine…

The Department will issue a letter to the county either approving or denying participation in the disbursements from the Justice Court Collections Payment Program. The participating county becomes eligible for disbursements on the effective date of the contract. Disbursements beg…

An assessment is collected by the justice court system from each person upon whom the court imposes a fine or other penalty for any misdemeanor specified as "other misdemeanors" in Miss. Code Ann. Section 99-19-73(6). The assessments are then remitted to the Department of Finance…

The maximum amount that a county may receive from the program is equal to the amount of deposits made into the General Fund by that county from "other misdemeanor" fines or penalties. Notes 35 Miss. Code. R. 1-07-105 Adopted 7/9/2015 Amended 7/1/2018 Amended 12/23/2024

Per Miss. Code Ann. Section 9-11-35, disbursements of money from the program may only be used to provide support for the following: 1. Salaries for justice court personnel; 2. Purchase, operation, and maintenance of software and equipment; 3. Facility planning and improvement; 4.…

Notes 35 Miss. Code. R. 1-07-107 Reserved 7/9/2015 Reserved 7/1/2018 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-07-200 Adopted 7/9/2015 Amended 7/1/2018 Amended 12/23/2024

Payment of fines and other assessments within the justice court system is due at the time assessed. If the individual cannot pay at that time, a record of the assessment should be made. The record should contain the date of the assessment, the reason for the assessment, the amoun…

There shall be due to the county from any person whose delinquent payment is collected pursuant to a contract executed under Miss. Code Ann. Section 19-3-41 an amount, in addition to the delinquent payment, not to exceed twenty-five percent (25%) of the delinquent payment for col…

The additional fees referred to in paragraph 202 above are not deposited into the General Fund. Notes 35 Miss. Code. R. 1-07-203 Adopted 7/9/2015 Amended 7/1/2018 Amended 12/23/2024

Notes 35 Miss. Code. R. 1-07-204 Adopted 7/9/2015 Amended 7/1/2018 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-07-205 Reserved 7/9/2015 Reserved 7/1/2018

Notes 35 Miss. Code. R. 1-08-100 Adopted 7/10/2015 Amended 7/1/2018 Amended 12/23/2024

The Department is responsible for the administration of the Municipal Court Collections Payment Program, the disbursement of monies to participating cities when appropriated by the legislature, and for ensuring that the municipal court system of a participating municipality pract…

Municipalities must qualify in order to participate in the disbursements from the Municipal Court Collections Payment Program. To qualify, the governing authority of a municipality must contract with a private attorney or private collection agent or department to collect delinque…

The Department will issue a letter to the municipality either approving or denying participation in the disbursements from the Municipal Court Collections Payment Program. The participating municipality becomes eligible for disbursements on the effective date of the contract. Dis…

An assessment is collected by the municipal court system from each person upon whom the court imposes a fine or other penalty for any misdemeanor specified as "other misdemeanors" in Miss. Code Ann. Section 99-19-73(6). The assessments are then remitted to the Department of Finan…

The maximum amount that a county may receive from the program is equal to the amount of deposits made into the General Fund by that county from "other misdemeanor" fines or penalties. Notes 35 Miss. Code. R. 1-08-105 Adopted 7/10/2015 Amended 7/1/2018 Amended 12/23/2024

Per Miss. Code Ann. Section 21-23-23, disbursements of money from the program may only be used to provide support for the following: 1. Salaries for municipal court personnel; 2. Purchase, operation, and maintenance of software and equipment; 3. Facility planning and improvement;…

Notes 35 Miss. Code. R. 1-08-107 Reserved 7/1/2018 Reserved 12/23/2024

Notes 35 Miss. Code. R. 1-08-200 Adopted 7/10/2015 Amended 7/1/2018 Amended 12/23/2024

Payment of fines and other assessments within the municipal court system is due at the time assessed. If the individual cannot pay at that time, a record of the assessment should be made. The record should contain the date of the assessment, the reason for the assessment, the amo…

There shall be due to the municipality from any person whose delinquent payment is collected under a contract executed as provided in Miss. Code Ann. Section 21-17-1(6) an amount, in addition to the delinquent payment, not to exceed twenty-five percent (25%) of the delinquent pay…

The additional fees referred to in paragraph 202 above are not deposited into the General Fund. Notes 35 Miss. Code. R. 1-08-203 Adopted 7/10/2015 Amended 7/1/2018 Amended 12/23/2024