Q A bank recently acquired title to several mobile homes by foreclosure which have unpaid ad valorem taxes assessed to them for the past several years. Does Section 27-35-1 and Section 100 of the Mississippi Constitution create a lien on the mobile homes now owned by the bank after foreclosure for taxes only or does there also exists a lien after foreclosure for interest, penalty and fees provided by law for the unpaid ad valorem taxes?

A Pursuant to Sections 27-35-1 and 27-41-11, and Section 100 of the Mississippi Constitution, a lien on personal property for delinquent taxes includes mandatory penalties and interest and survives a foreclosure. (Attorney General’s Opinion to Lewis, October 3, 2014)