1 MAC Pt. 11, R. 1.8
Special Patents
Cite as 1 Miss. Admin. Code Pt. 11, R. 1.8
Special Patents.
A.
The Secretary of State shall make reasonable efforts to locate and notify persons eligible
for a special patent to land for which an application for patent has been received.
B.
The Secretary shall notify the applicant if he appears to be eligible for a special patent.
C.
Persons eligible for a special patent include:
1.
The original owner, his heirs, executors, or administrators;
2.
Mortgagee at the time title matured in the state.
D.
An applicant eligible for a special patent shall be advised of the following required
documentation and procedures:
1.
To qualify for issuance of a special patent, the applicant must show the
nonpayment of taxes was due to a "mistake, oversight, or unintentional
default." Miss. Code Ann. ยง 29-1-25.
2.
The applicant must submit to the Secretary of State an affidavit stating:
a.
That the applicant is claiming the property, and
b.
That the failure to pay taxes was due to some mistake,
oversight or unintentional default, and stating with
specificity the nature of such mistake, oversight or
unintentional default.
3.
The affidavit must be accompanied by a certified letter from the chancery
clerk attesting that all taxes have been paid for the ten (10) year period
preceding the current year, excepting the one year in which default
resulted in forfeit.
4.
The application shall be forwarded to the Attorney General who shall
determine whether the applicant is eligible for a special patent.
5.
A successful applicant shall be notified in writing of the favorable
decision and required to pay the special patent fee of $25.00. The
application procedure shall thereafter proceed as set forth at Rules VI and
VII above.
6.
An unsuccessful applicant shall be notified in writing of the Attorney
General's decision and reasons for same. The application procedure shall
thereafter proceed as set forth at Rules VI & VII above.