Mississippi Administrative Code
Title 1 - Secretary of State
Part 11 - Public Lands
Chapter 1 - Tax Forfeited Lands
Rule 1-11-1.8 - Special Patents
Universal Citation: MS Code of Rules 1-11-1.8
Current through September 24, 2024
A. The Secretary of State shall make reasonable efforts to locate and notify persons eligible for a special patent to land for which an application for patent has been received.
B. The Secretary shall notify the applicant if he appears to be eligible for a special patent.
C. Persons eligible for a special patent include:
1. The original owner,
his heirs, executors, or administrators;
2. Mortgagee at the time title matured in the
state.
D. An applicant eligible for a special patent shall be advised of the following required documentation and procedures:
1. To qualify
for issuance of a special patent, the applicant must show the nonpayment of
taxes was due to a "mistake, oversight, or unintentional default." Miss. Code
Ann. §
29-1-25.
2. The applicant must submit to the Secretary
of State an affidavit stating:
a. That the
applicant is claiming the property, and
b. That the failure to pay taxes was due to
some mistake, oversight or unintentional default, and stating with specificity
the nature of such mistake, oversight or unintentional default.
3. The affidavit must be
accompanied by a certified letter from the chancery clerk attesting that all
taxes have been paid for the ten (10) year period preceding the current year,
excepting the one year in which default resulted in forfeit.
4. The application shall be forwarded to the
Attorney General who shall determine whether the applicant is eligible for a
special patent.
5. A successful
applicant shall be notified in writing of the favorable decision and required
to pay the special patent fee of $25.00. The application procedure shall
thereafter proceed as set forth at Rules VI and VII above.
6. An unsuccessful applicant shall be
notified in writing of the Attorney General's decision and reasons for same.
The application procedure shall thereafter proceed as set forth at Rules VI
& VII above.
Miss. Code Ann. § 29-1-25 (Rev. 2007).
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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