Miss. Code Ann. § 89-9-31: Taxes and special assessments; provisions of declaration enforceable after foreclosure of assessment, tax deed, etc.; exemption as homestead.

(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.