Mississippi § 27-49-9 - Collection of taxes.

Full text of Mississippi Mississippi Code of 1972 Annotated § 27-49-9 — Collection of taxes., with citation guidance and answers to common questions.

§ 27-49-9. Collection of taxes.

Notwithstanding the allowance of insolvencies, the tax collector shall, if possible, collect the taxes of all insolvent and delinquent taxpayers. He shall retain a copy of the list reported by him, and whenever he can find any property, real or personal, belonging to the defendant, he shall distrain and sell the same, on five (5) days’ notice, to the highest bidder, for cash, and shall pay over the same as other taxes collected. The auditor, on settlement with a tax collector, shall require of him to report, on oath, whether he has collected taxes from any, and which, of the delinquent taxpayers.

Source: official Mississippi text · Last verified 2026-08-27

Frequently Asked Questions About Mississippi § 27-49-9

What does Mississippi Code of 1972 Annotated § 27-49-9 cover?

Section 27-49-9 ("Collection of taxes.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Mississippi § 27-49-9?

A common citation format is "Mississippi Code of 1972 Annotated § 27-49-9" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Mississippi law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.

How does Mississippi § 27-49-9 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.