Except as otherwise provided in Section 27-41-2, where lands are offered for sale for unpaid municipal taxes or special improvement taxes or municipal separate school district taxes, and a person will not bid therefor the amount of taxes, damages, and costs due, the same shall be struck off to the municipality and otherwise, where applicable, dealt with as lands are which are sold to the state for delinquent state and county taxes. The governing authorities shall be authorized to pay the state and county taxes on lands thus acquired by the municipality, and to collect the money thus paid, with the same damages and interest allowed individuals in similar cases under the general revenue laws of the state thereon from the date of such payment, upon the redemption of the lands from the municipal sale.
Where lands have heretofore been, or may hereafter be struck off to a municipality for unpaid municipal taxes or special improvement taxes or municipal separate school districts taxes, and such lands have also been sold or struck off to an individual or to the state for unpaid state, county, or taxing district taxes, the governing authorities of such municipality are hereby authorized to redeem such lands from the sale for delinquent state, county, or taxing district taxes by paying to the chancery clerk of the county where such lands are situated the amount necessary to redeem same and to collect the money thus paid, together with interest thereon at the rate of six percent (6%) per annum from the date of such payment, upon the redemption of such lands from the municipal sale. Such lands may be redeemed from the municipal sale for unpaid municipal taxes or special improvement taxes by the owner or other person interested in such lands, including the person to whom such lands were struck off or sold at the sale for state, county, or taxing district taxes.
When lands have heretofore or may hereafter be struck off to a municipality for unpaid municipal taxes or special improvement taxes or municipal separate school district taxes, and the title to such lands has matured or may hereafter mature in the state by virtue of a sale for unpaid state, county, or taxing district taxes, the governing authorities of such municipality may purchase said lands from the state at a price to be agreed upon by the Secretary of State, Governor, or other lawful authority. Upon payment of such amounts into the State Treasury, the state's title to said lands shall be conveyed to the said municipality by a patent, or patents, executed and delivered as provided by law in cases of sales of state lands to individuals.
Structure Mississippi Code
Chapter 33 - Taxation and Finance
§ 21-33-1. Date of tax liability
§ 21-33-3. Municipal tax forms
§ 21-33-5. Form of land assessment roll
§ 21-33-7. Form of personal assessment roll
§ 21-33-9. Manner of municipal assessment
§ 21-33-11. Assessment of public utilities and added territory
§ 21-33-13. Assessment of private car companies
§ 21-33-15. Assessment of land
§ 21-33-17. Recapitulation of land roll
§ 21-33-19. Assessment of personal property
§ 21-33-21. Assessment of property in added territory
§ 21-33-23. Filing of assessments rolls
§ 21-33-25. Validity of assessment not affected by omissions of assessor
§ 21-33-27. Correction and revision of municipal assessment roll
§ 21-33-29. Equalization of assessments
§ 21-33-31. Rolls approved upon completion of equalization
§ 21-33-33. Objections to roll
§ 21-33-35. Rolls approved after objections heard
§ 21-33-39. Appeals of equalizations and assessments
§ 21-33-41. Clerk to make copy of rolls
§ 21-33-43. Change of assessments
§ 21-33-45. Levy of municipal ad valorem taxes
§ 21-33-51. Tax receipts to be given taxpayer
§ 21-33-53. Duties of tax collector
§ 21-33-55. Property escaping taxation; assessment
§ 21-33-57. Property escaping taxation; collection of tax; sale
§ 21-33-61. Redemption of land sold
§ 21-33-63. Sale for taxes; sale list
§ 21-33-65. Sale of land not sold at appointed time
§ 21-33-67. Recording of conveyances
§ 21-33-69. Lands struck off to the municipality
§ 21-33-71. Taxing of lands acquired by municipality
§ 21-33-73. Municipality may purchase at state and county tax sales
§ 21-33-75. Sale or lease of land by municipality
§ 21-33-77. Borrowing on delinquent tax lands
§ 21-33-79. Refund of erroneously paid taxes
§ 21-33-81. Surveys and appraisals authorized
§ 21-33-85. Application of Sections 21-33-1 through 21-33-85
§ 21-33-87. Tax levy to pay bonds and coupons
§ 21-33-89. Tax levy for street and cemetery purposes in certain municipalities