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Miss. Code Ann. § 89-9-31

Taxes and special assessments; provisions of declaration enforceable after foreclosure of assessment, tax deed, etc.; exemption as homestead

Known as the Mississippi Condominium Law

The act spans §§ 89–89 (19 sections).

Applied in 1 court decision — leading case 973 So. 2d 273 - COR DEV. v. College Hill Heights Homeowners (2008)

Most recently applied in 973 So. 2d 273 - COR DEV. v. College Hill Heights Homeowners (January 2008)

Codes, 1942, § 896-16; Laws, 1964, ch. 270, § 16; Laws, 1971, ch. 481, § 1, eff from and after passage (approved March 31, 1971

(1) Property taxes and special assessments assessed by municipalities, counties, the State of Mississippi, and other taxing authorities shall be assessed against and collected on the unit and the common areas and not upon the project as a whole. Each unit and common areas shall be separately assessed for ad valorem taxes and special assessments as a single parcel. The taxes and special assessments levied against each unit and common areas shall constitute a lien only upon such unit and common areas so assessed and upon no other portion of the project.

(2) All provisions of a declaration relating to a unit or common areas sold for taxes or special assessments shall survive and be enforceable after the issuance of a tax deed or other deed upon foreclosure of an assessment, certificate, or lien, a tax deed, tax certificate, or tax lien to the same extent that they would be enforceable against a voluntary grantee, immediate, mediate, or remote, of the owner of the title immediately prior to the delivery of the tax deed or other deed.

(3) Any unit of a condominium project shall be eligible for exemption under the Homestead Exemption Act of 1946, Sections 27-33-1 through 27-33-65, Mississippi Code of 1972, if all other criteria of said sections are met.

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.