35 Miss. Code. R. 1-06-105
The priority of a state tax lien is determined from the date of its enrollment. For any re-enrolled tax liens, the date of its original enrollment will determine the priority of the tax lien so long as there was no lapse in enrollment during the seven (7) years that the tax lien was valid. A tax lien enrolled after the seven (7) years has lapsed shall lose its previous priority and the date will be the new enrollment date. This rule applies to tax liens originally enrolled with the county Circuit Clerk prior to the establishment of the Registry on January 1, 2015, as well as those tax liens enrolled after the creation of the Registry. However, for tax liens enrolled with a county Circuit Clerk, the prior enrollment date is only the priority date for property in the county where the tax lien was enrolled. For any tax lien enrolled prior to January 1, 2015 in one or more counties, the new priority date for any property outside of the county where originally enrolled is January 1, 2015.
35 Miss. Code. R. 1-06-105