When the state, county, or taxing district taxes are paid by a municipality, or where lands are redeemed or purchased by a municipality, as provided in Section 21-33-69, such lands shall not be exempt from state, county, or other taxing district taxes but shall be liable for such taxes the same as if owned by an individual. It shall be the duty of the tax assessor to assess lands purchased pursuant to the authority granted in Section 29-1-51, Mississippi Code of 1972, 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.
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