GroundRules
Miss. Code Ann. § 51-33-47: Miss. Code Ann. § 51-33-47
Where this section sits in the code
- MS Code
- Title 51
When lands are purchased by the board of drainage commissioners of any drainage district under the provisions of Section 51-33-45 , such land shall be liable thereafter for the state and county taxes levied and assessed against the same to the same extent as if such lands were owned by a natural person or private corporation. It shall be the duty of the tax assessor to assess such lands for taxes in the same manner as other lands are assessed; and if the taxes are not paid when due, it shall be the duty of the tax collector to sell said land for the delinquent taxes due and unpaid at the time and in the manner provided by law for the sale of lands for delinquent taxes.
Collected 2026-09-17T20:49:39Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source