35 Miss. Code R. § 1-06-104
Current through June 25, 2024
The tax lien is valid for seven (7) years from the date of enrollment unless the tax lien is re-enrolled before the end of the seven (7) year period. The re-enrollment extends the tax lien another seven (7) years from the date of re-enrollment. A tax lien may be re-enrolled until the tax lien is paid in full. Tax liens may be enrolled at any time after the seven (7) years has lapsed. Said enrollment is a new tax lien on the pre-existing debt.
35 Miss. Code. R. § 1-06-104