{"data":{"id":"us-ms/miss.-code-ann.-27-49-9","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-49-9","heading":"Miss. Code Ann. § 27-49-9","body":"Notwithstanding the allowance of insolvencies, the tax collector shall, if possible, collect the taxes of all insolvent and delinquent taxpayers. He shall retain a copy of the list reported by him, and whenever he can find any property, real or personal, belonging to the defendant, he shall distrain and sell the same, on five (5) days' notice, to the highest bidder, for cash, and shall pay over the same as other taxes collected. The auditor, on settlement with a tax collector, shall require of him to report, on oath, whether he has collected taxes from any, and which, of the delinquent taxpayers.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"d56bef1554891dd5cc8224d5b2b2557a1fee69dc9ec8a06b1d1b7399ad947ea8","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-49-7","next":"us-ms/miss.-code-ann.-27-51-1"},"notice":"GroundRules: Original legal text. Not legal advice."}