The land commissioner with the approval of the governor is hereby authorized to sell to any bona fide purchaser any lands which may have been forfeited to the state for the nonpayment of taxes after the time allowed by law for redemption shall have expired, for such price as the land commissioner with the approval of the governor may fix; provided, however, that the minimum price for such forfeited tax land shall be two dollars ($2.00) per acre, except as otherwise provided herein. When the land commissioner has good reason to believe, however, that any of said lands are actually worth more than two dollars ($2.00) per acre, he shall cause a proper investigation to be made for the purpose of ascertaining the actual value of such lands, and such lands shall be sold for such price as the land commissioner with the approval of the governor may fix, provided that such sale price shall not be less than two dollars ($2.00) per acre as aforesaid. The land commissioner may fix different prices for separate tracts of land, but all such prices shall be subject to the approval of the governor.
In cases where it reasonably appears that the actual value of any of said lands is less than two dollars ($2.00) per acre, such lands may be sold by the land commissioner, with the approval of the governor, at a price less than two dollars ($2.00) per acre; provided, however, that in no such case shall such lands be sold for less than the amount of the state, levee board (where the land is situated in a levee district), and county taxes (not including, however, the drainage district tax, if any) for which said lands were sold to the state, plus an amount equal to all penalties, fees, damages, and costs accrued up to and including the date of the sale of such lands to the state.
In selling or contracting for the sale of state forfeited tax lands, it shall not be necessary that the land commissioner include in the sale price of such lands any state, drainage district, county, levee, or municipal taxes, or any special assessment.
Structure Mississippi Code
Title 29 - Public Lands, Buildings and Property
§ 29-1-5. Value of state lands
§ 29-1-7. Suits for or on behalf of public lands
§ 29-1-9. Suits for recovery of lands
§ 29-1-11. Fraudulent purchases declared void
§ 29-1-13. Private claims to lands
§ 29-1-15. Counties and municipalities may grant lands to state
§ 29-1-17. Protection of public lands from trespass
§ 29-1-19. Damages for trespass
§ 29-1-21. Record of tax lands
§ 29-1-25. Lands acquired through error
§ 29-1-27. Lands mistakenly claimed by state stricken from tax list
§ 29-1-29. Lands mistakenly sold to state may be stricken
§ 29-1-31. Void tax sales stricken
§ 29-1-33. Sale price of tax lands
§ 29-1-37. Application to purchase tax lands
§ 29-1-39. Contract for sale of tax lands
§ 29-1-41. Unlawful to cut timber until purchase price is paid
§ 29-1-43. Lands under contract for sale taxable
§ 29-1-45. Cancellation of contract of sale
§ 29-1-47. Purchase price forfeited
§ 29-1-49. Tax land may be sold to drainage district
§ 29-1-51. Tax land may be sold to municipality
§ 29-1-53. Sale of tax; forfeited improvements
§ 29-1-55. Sale of tax-forfeited timber
§ 29-1-59. Sale price of swamp and overflowed lands
§ 29-1-61. Sale price of internal improvement lands
§ 29-1-63. Sale price of Chickasaw school lands
§ 29-1-67. Sale of lands in municipalities
§ 29-1-69. Sale of certain lands sold by municipalities
§ 29-1-71. Sale of lands for municipal defense projects
§ 29-1-73. Quantity purchased by one person
§ 29-1-77. Sale or lease to highway commission
§ 29-1-79. How purchase money paid
§ 29-1-83. Land sold by the state to be assessed for taxes
§ 29-1-85. Failure of title to public lands
§ 29-1-89. Certain entries cancelled
§ 29-1-91. Taxes remain a charge on redeemed land
§ 29-1-93. Fees of county officers
§ 29-1-97. Lien of drainage district or municipality not abated
§ 29-1-99. Easements for flood control, etc.
§ 29-1-101. Easements for pipe lines
§ 29-1-103. Liability for damages in construction of pipe lines
§ 29-1-105. Restrictions on construction or use of pipe lines
§ 29-1-107. Leasing or renting of surface and submerged lands
§ 29-1-109. Fees or commissions prohibited for collecting rent on state-owned property
§ 29-1-111. Duplicate of conveyance issued
§ 29-1-113. Presumption of patent in absence of record
§ 29-1-115. Presumption of validity of patents of forfeited tax land
§ 29-1-117. Titles and claims vacated and relinquished
§ 29-1-119. Patents to issue in certain cases
§ 29-1-121. Agent to collect fund due state
§ 29-1-123. Lists of tax lands prepared; copies to counties
§ 29-1-125. Collection of sums due state arising from mineral interests
§ 29-1-129. Accounting for and disposition of monies collected or received
§ 29-1-131. Powers and duties of Department of Revenue
§ 29-1-133. Information to be furnished to State Tax Commission
§ 29-1-137. Powers and duties of Attorney General
§ 29-1-139. Agents of Department of Revenue
§ 29-1-141. Interest on unpaid sums
§ 29-1-143. Jurisdiction of chancery court
§ 29-1-147. Relinquishment by state of claims for certain forfeited tax lands
§ 29-1-149. Report of transactions for all conveyances of real property