Q May a county waive fees and penalties owed by the owner of a mobile home with delinquent taxes because the owner never received delinquent tax notices?

A No, Section 27-41-11 mandates penalties and interest to any person, who having been assessed, has failed to pay the taxes. There is no authority for a county board of supervisors to forgive or reduce the amount of ad valorem taxes, penalties, and interest due on property. The failure of the county to collect the taxes, including mandatory penalties and interest, from the taxpayer entity would amount to extinguishing a debt that is due and owing to the county in violation of Section 100 of the Mississippi Constitution. (Attorney General’s Opinion to Rile, March 10, 2017)