Stuart, 071288 MSAGO, 19880712

• Case Date: July 12, 1988
• Court: Mississippi

Mr. Roy Stuart No. 19880712 Mississippi Attorney General Opinions July 12, 1988          Mr. Roy Stuart          Noxubee County Tax Assessor/Collector          505 South Jefferson          Macon, Mississippi 39341          TAX SALES           Dear Mr. Stuart:          Attorney General Mike Moore has received your request for an opinion and has assigned it to me for research and reply. Your letter states the following matter for consideration:

“In the event that a certain parcel of land was sold to the State of Mississippi at the 1986 Tax Sale for non-payment of 1985 ad valorem taxes, and, further, if the 1986 ad valorem taxes on the said property were not paid, should the said property be advertised and sold by me in the 1987 Tax Sale for non-payment of 1986 ad valorem taxes? Further, if the answer is no, and such a parcel or parcels were advertised and sold to an individual, what should

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