Every lawful tax including all increases, penalties and interest which may be or become owing or assessed, levied or imposed by the state or by a county, municipality or levee board, whether ad valorem (including all school district taxes), privilege, excise, income or inheritance, is a debt due by the person or corporation owning the property or carrying on the business or profession upon which the tax is levied or imposed, whether properly assessed or not, or by the person liable for the income, inheritance or excise tax, and may be recovered by action by any officer authorized to sue for or collect same. Said increases, interest and penalties shall be recoverable as a part of the tax with respect to which they are imposed. The recovery of a personal judgment for taxes on land or personal property against the owner shall not extinguish the tax lien. In all actions for the recovery of ad valorem taxes the assessment roll shall be only prima facie correct.
Miss. Code Ann. § 27-35-5
Taxes, increases, penalties and interest recoverable by action
Applied in 2 court decisions — leading case 771 So. 2d 358 - Lupo v. State, Department of Transportation (2000)
Most recently applied in 771 So. 2d 358 - Lupo v. State, Department of Transportation (November 2000)
Codes, 1892, § 3747; 1906, § 4256; Hemingway’s 1917, § 6887; 1930, § 3122; 1942, § 9746; Laws, 1946, ch. 459, § 1; Laws, 1954, ch. 375; Laws, 1956, ch. 418, § 2.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.