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1998 Mississippi Attorney General Reports and Opinions 1891 (1998)

handle is hein.sag/sagms0033 and id is 1 raw text is: STATE OF MISSISSIPPI
Ole MS
MIKE MOORE                                                                   OPINION
ATTORNEY GENERAL                                                               DIVISION
August 28, 1998
Ms. Alice Heard
Rankin County Tax Collector
211 East Government Street, Suite B
Brandon, Mississippi 39042
Re:   Notice Provisions in Sections 27-41-101, et seq.
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office and has assigned it to me for research and reply.
Your letter states and asks:
In the event the tax collector elects to use the provisions of Sections 27-41-101
through 27-41-109, inclusive, of the Mississippi Code of 1972, the collector is
required by Section 27-41-101 to give notice of demand for payment to the
taxpayer by certified or registered mail or by delivery by an employee of the tax
collector. The notice, if given by mail, is sometimes returned unclaimed. The
second problem is finding that the individual is either not at home or refuses to
answer the door when personal delivery is attempted.
We answer your questions seriatim. All references to Sections hereinafter are references
to sections of the Mississippi Code of 1972.
1. Has the tax collector fulfilled his or her obligation to comply with Section 27-41-101 if
the taxpayer refuses to sign for the registered or certified mail and the mail is then
returned by the United States Postal Service marked unclaimed?
TELEPHONE (601) 359-3680 - FACSIMILE (601) 359-3796

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