Legal Opinion
Campbell Properties, Inc. v. Rachael Dowe Cook
Mississippi Supreme Court
Decided December 6, 2018No. 2017-CA-01340-SCTPublishedCited by 12 opinions
1Opinion of the Court
MAXWELL, JUSTICE, FOR THE COURT:
¶ 1. When a property owner fails to timely pay his or her property taxes, the county will auction off the property for the amount of unpaid taxes. At that point, the property owner has two years to redeem the property. If he or she fails to do so, the property is forfeited to whoever wins the auction. But for a tax sale to be valid, the chancery clerk must strictly follow Mississippi Code Section 27-43-3's notice requirements. These statutory notice procedures further Mississippi's long-standing policy of protecting landowners from losing property in tax sales.…
2Cases cited5 opinions
- McNeil v. HesterMississippi Supreme Court · 2000
- DeWeese Nelson Realty, Inc. v. Equity Services Co.Mississippi Supreme Court · 1986
- Hart v. CatoeMississippi Supreme Court · 1980
- Roach v. GoebelCourt of Appeals of Mississippi · 2003
- Reed v. FlorimonteMississippi Supreme Court · 2008
3Cited by12 opinions
- ABG Contractors, Inc. v. Christopher Graham, In His Official Capacity as the Commissioner of Revenue of the Mississippi Department of RevenueCourt of Appeals of Mississippi · 2026
- Baron Foreman v. DHP1, LLCMississippi Supreme Court · 2025
- Erica P. White v. Jason L. BrownCourt of Appeals of Mississippi · 2020
- HWCC-Tunica, Inc./HWCC-Tunica, LLC and BSL, Inc./BSLO, LLC v. Mississippi Department of Revenue and Mississippi Gaming CommissionMississippi Supreme Court · 2020
- Jermille Johnson v. Elizabeth Cleveland, Johnny Bridges, Ray F. Butler, Raymond W. Hill, Board of Supervisors of Harrison County, Mississippi, State of Mississippi, and John McAdams, In His Official Capacity As Chancery Clerk of Harrison County, MississippiMississippi Supreme Court · 2026
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