Miss. Code Ann. § 27-37-19: Miss. Code Ann. § 27-37-19

It shall be the duty of the state tax commission to obtain annually, or as often as may be necessary or expedient, from the farm security administration or from any agency vested with power to act, a correct legal description of all lands acquired or owned by the United States for any project and, when verified and corrected, to enter the same upon a suitable roll or schedule, listing the said lands in the order in which lands are entered upon the regular land assessment rolls. A separate roll or schedule shall be prepared annually for each county, and it shall be made up in such manner as to show the lands in each political subdivision.