{"data":{"id":"us-ms/miss.-code-ann.-29-1-91","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 29-1-91","heading":"Miss. Code Ann. § 29-1-91","body":"If the state's title to any land certified into the land office fail, and the land be reclaimed or redeemed before or after sale by the state, the taxes for which it was sold and the taxes for each subsequent year and all officers' fees shall remain and become a charge upon the land as if it had been regularly assessed to the owner in each of said years.\n\nIf the title to any land purchased by any municipality under any provisions of Sections 21-33-69 , 21-33-73 , or 21-37-49 shall fail, and the land be reclaimed before or after any sale by the municipality, the municipal, municipal separate school, and/or special improvement or other taxes for which it was sold, and any and all of such taxes for any subsequent year, and all officers' fees shall remain and become a charge upon such land, subordinate only to state and county taxes, as if it had been regularly assessed to the owner in each of said years.","path":["MS Code","Title 29"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"3d37cf492e3d63050cd06c0d7bece8240ac3e6d30d07410d35d2d555c88a78d7","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-29-1-9","next":"us-ms/miss.-code-ann.-29-1-93"},"notice":"GroundRules: Original legal text. Not legal advice."}