1 MAC Pt. 11, R. 1.1
General Information
Cite as 1 Miss. Admin. Code Pt. 11, R. 1.1
General Information.
A. The terms "land" or "lands" and "property" are used interchangeably throughout these
rules. Each term refers to real estate which has matured to the state because of
nonpayment of taxes. Each term also includes improvements which may be situated on
the property.
B. References to the "Secretary of State" shall be interpreted to mean the Public Lands
Division of the Office of Secretary of State and the Assistant Secretary of State for public
lands or both of them, except where a specific reference to another division of the Office
of Secretary of State is made.
C. References to "chancery clerk" or "tax assessor" shall be interpreted to mean the chancery
clerk or tax assessor of the county in which the land (for which patent application has
been made) is situated.
D. References to "original owner" shall be interpreted to mean the owner of the title on the
date of sale of land for taxes.
E. A "patent" or "land patent" is the instrument by which the state grants public lands.
Subsequent conveyances are usually made by various types of "deed." A "special patent"
is a patent granted to original owners or to those claiming through the original owners,
who can satisfactorily prove that ownership passed into the state because of mistake,
oversight, or unintentional default.
F. References to "books" or "records" maintained by the Secretary of State, whether general
or specific, include manual and/or automated formats of such records.
G. Many of the procedures set forth in these rules are mandated by statute. If there should
be a conflict between these rules and applicable statutes, the statute will govern.
H. All patents are issued with the approval of the Governor.