Tax forfeited land; clarify title and redemption period.

HB 1475 clarifies the process for transferring ownership of land sold at tax sales in Mississippi. It specifies that tax sale buyers receive "perfect fee simple title" to the land and any property on it immediately after the redemption period ends if they demand a deed within 10 working days. If no buyer claims the deed within 90 days of written notice to the last two redeemers, the land transfers to the state, with the Secretary of State gaining full ownership free of liens. This affects property owners with unpaid taxes and individuals who purchase land at tax sales, streamlining title resolution under Sections 27-45-23 and 27-45-21 of the Mississippi Code.