As Amended
SEC. 27-47-1. Assignment of lien upon payment of tax by third person.
All county tax collectors, and tax collectors of municipalities in the State of Mississippi, are hereby authorized and directed, upon the written request of any taxpayer owing taxes on any property to any fund whatsoever, collection whereof is to be made by such tax collector, to assign in writing to any assignee named by such taxpayer, all lien or liens for taxes thus to be collected, in favor of the state, county or municipality, improvement or school or levee district, or other taxing district, upon the payment to such tax collector of such taxes then owing, due and unpaid, together with all costs or damages that may have been incurred thereon, and to attach the official receipt to such assignments. Such assignments shall be delivered to the order of the assignee named therein, whereupon the assignee of such tax lien or liens shall have and be vested fully with such tax lien against the property against which said taxes have been levied, and such liens shall, in the hands of such assignee, hold on said property a first lien; and sale of said property may be made to satisfy the lien in the hands of such assignee or any holder thereof; provided that such lien may be assigned only after such taxes are due, and before the sale of such property for taxes under such tax liens.
SOURCES: Codes, 1942, Sec. 9963; Laws, 1931, ch. 13; 1968, ch. 361, Sec. 45, eff from and after January 1, 1972.