Did not become law. It stopped in the Senate's Finance Committee on February 5, 2013. The 2013 session has ended.
2013 Regular Session
Senate Bill 2097
Tax liens; provide for centralized filing with the Secretary of State.
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 7 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 7 YEARS; TO PROVIDE THAT IN THE EVENT THAT A NOTICE OF TAX LIEN LAPSES UPON THE EXPIRATION OF 7 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 Senate
Sponsor
Its course
January 14 to February 5, 2013, 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 SenateJan 14 to Feb 5 · stopped22 days
FinanceJan 14 to Feb 5 · stopped22 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.