35 Miss. Code. R. 1-06-203
Current through December 10, 2024
A tax lien is valid for seven years from the date of enrollment unless the tax lien is re-enrolled before the end of the seven-year period. The re-enrollment extends the tax lien another seven 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 years have elapsed. Said enrollment is a new tax lien on the pre-existing debt.
35 Miss. Code. R. 1-06-203