l9n/ Mississippi

2014 Regular Session

Senate Bill 2795

Tax liens; provide for centralized filing with the Department of Revenue.

Did not become law. It stopped in the Senate's Judiciary, Division A Committee on February 4, 2014. The 2014 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 MAINTAINED BY THE DEPARTMENT OF REVENUE 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; TO PROVIDE THE EFFECT OF ENROLLMENT OF A NOTICE OF TAX LIEN; TO PROVIDE THAT A NOTICE OF TAX LIEN FILED BY THE DEPARTMENT OF REVENUE SHALL BE A LIEN UPON THE DEBTORS 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; TO PROVIDE FOR RELEASES OF NOTICES OF TAX LIENS; TO PROVIDE THE MANNER IN WHICH NOTICES OF TAX LIENS SHALL BE MAINTAINED BY THE DEPARTMENT OF REVENUE; TO PROVIDE FOR THE ACCESS OF TAX LIEN REGISTRY INFORMATION; TO PROVIDE FOR THE BULK SALE OF TAX LIEN REGISTRY INFORMATION; TO PROHIBIT THE USE OF TAX LIEN REGISTRY INFORMATION FOR SURVEY, MARKETING OR SOLICITATION PURPOSES; TO AUTHORIZE AN ACTION TO ENJOIN THE UNLAWFUL USE OF TAX LIEN REGISTRY INFORMATION; 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

Its course

January 20 to February 4, 2014, 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 20 to Feb 4 · stopped15 days

Judiciary, Division AJan 20 to Feb 4 · 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 Senate Jan 20 – Feb 4

  1. Jan 20Referred to the Senate committee on Judiciary, Division A
  2. Feb 4Died in committee in the Senate
All 2 actions, as published
  1. Jan 20Referred To Judiciary, Division ASenate
  2. Feb 4Died In CommitteeSenate