l9n/ Mississippi

2012 Regular Session

House Bill 1247

Tax liens; provide for centralized filing with the Secretary of State.

Did not become law. It stopped in the House of Representatives's Ways and Means Committee on March 6, 2012. The 2012 session has ended.

What it does

The synopsis the Legislature published with the bill.

AN ACT TO CREATE A UNIFORM STATEWIDE SYSTEM FOR FILING NOTICES OF TAX LIENS WITH THE SECRETARY OF STATE THAT ARE IN FAVOR OF OR ENFORCED BY THE DEPARTMENT OF REVENUE; TO PROVIDE THAT THIS ACT IS LIMITED TO TAX LIENS IN REAL PROPERTY AND PERSONAL PROPERTY, TANGIBLE AND INTANGIBLE, OF TAXPAYERS OR OTHER PERSONS AGAINST WHOM THE DEPARTMENT OF REVENUE HAS LIENS PURSUANT TO LAW FOR UNPAID FINALLY DETERMINED TAX LIABILITIES ADMINISTERED BY THE DEPARTMENT OF REVENUE; TO PROVIDE THE REQUISITES FOR ENROLLMENT OF NOTICES OF TAX LIENS WITH THE SECRETARY OF STATE; TO PROVIDE THE EFFECT OF ENROLLMENT OF A NOTICE OF TAX LIEN WITH THE SECRETARY OF STATE; TO AUTHORIZE THE DEPARTMENT OF REVENUE TO PAY CERTAIN FEES TO THE SECRETARY OF STATE FOR ENROLLMENT, REENROLLMENT AND RELEASE OF NOTICES OF TAX LIENS; TO PROVIDE THAT A NOTICE OF TAX LIEN FILED WITH THE SECRETARY OF STATE SHALL BE A LIEN UPON THE DEBTOR'S PROPERTY FOR A PERIOD OF SEVEN YEARS FROM THE DATE OF ENROLLMENT UNLESS IT IS SOONER RELEASED BY THE DEPARTMENT OR THE DEPARTMENT REENROLLS THE NOTICE OF TAX LIEN BEFORE THE EXPIRATION OF THE SEVEN YEARS; TO PROVIDE THAT IN THE EVENT THAT A NOTICE OF TAX LIEN LAPSES UPON THE EXPIRATION OF SEVEN YEARS, THE NOTICE OF TAX LIEN MAY, IN THE SOLE DISCRETION OF THE DEPARTMENT, BE REENROLLED WITH THE SECRETARY OF STATE; TO PROVIDE FOR RELEASES OF NOTICES OF TAX LIENS; TO PROVIDE THE MANNER IN WHICH NOTICES OF TAX LIENS SHALL BE MAINTAINED BY THE SECRETARY OF STATE; TO AMEND SECTIONS 27-7-55 AND 27-13-29, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT FILING OF NOTICES OF TAX LIENS FOR INCOME AND FRANCHISE TAX PENALTIES AND INTEREST WITH THE CIRCUIT CLERK ON THE JUDGMENT ROLL OF THE COUNTY IN WHICH THE TAXPAYER RESIDES OR OWNS PROPERTY, SHALL BE OPTIONAL; AND FOR RELATED PURPOSES.

Sponsors

Who carried the bill in each chamber, and who signed on. Each name leads to the member's page.

In the House of Representatives

Its course

February 20 to March 6, 2012, on one scale. In the top row each mark is a day something happened; taller marks are busier days.

Each committee stop sits inside its chamber.

Every action2 actions on 2 days

In the House of RepresentativesFeb 20 to Mar 6 · stopped15 days

Ways and MeansFeb 20 to Mar 6 · stopped15 days

Text

Each version as the Legislature printed it.

l9n doesn't hold this bill's text yet.

What happened

In l9n's words, one line for each step. Every action as the Legislature published it is below.

In the House of Representatives Feb 20 – Mar 6

  1. Feb 20Referred to the House committee on Ways and Means
  2. Mar 6Died in committee in the House
All 2 actions, as published
  1. Feb 20Referred To Ways and MeansHouse of Representatives
  2. Mar 6Died In CommitteeHouse of Representatives