When any contract for the sale of state forfeited tax lands shall be made, as provided in Section 29-1-39, such lands shall then become taxable in all respects and to the same extent and in like manner as where patents are issued, except that such lands under contract for sale shall not be sold for taxes while the state is the holder of the legal title. It shall be the duty of the land commissioner to give notice in writing to the clerk of the chancery court of the county in which the land is situated, and likewise the clerk of the municipality if such land be situated in a municipality, that such land is under contract for sale, giving the name of the purchaser and the price. The chancery clerk, and the municipal clerk where the land is located in a municipality, shall file said notices and enter the land upon the assessment rolls and shall clearly designate that such land is public land which has been contracted for sale. Such land shall thereupon be assessed for taxes as other lands are assessed, and the tax collector of the county, and the municipality where said land is located in a municipality, shall collect the taxes thereon as in cases of additional assessments, as provided by Section 29-1-83, with reference to patents.
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