35 Miss. Code. R. 1-06-305
A tax lien may be released with respect to particular property if the Department determines that the consideration paid for the release reflects the extent to which the tax lien being released attached to this particular property and that the issuance of this partial release will not jeopardize the collection of taxes, interest, penalties, or other costs due to the State. Requests for a partial release should be submitted to the Chairman of the Board of Review for the Department of Revenue. The requests should include identifying information of the property involved, including a legal description if real property, the reason for the request, and a statement of the consideration offered for the partial release. Any other information which would assist in the consideration of a partial release request should also be provided. Examples include sales documents and copies of other tax liens and encumbrances, if applicable.
35 Miss. Code. R. 1-06-305