Mississippi Code
Chapter 29 - Drainage Districts with Local Commissioners
§ 51-29-81. Taxes collected; delinquent lands; settlements

All taxes levied under the terms of this chapter shall be payable at the same time the state and county taxes are payable. The tax collector shall place the same upon the tax receipt along with the state and county and other taxes, shall collect all of the taxes due on said land together, and shall not accept payment of any sum less than the entire aggregate amount of all state, county, drainage, and other taxes due upon said lands. Should said taxes, including the drainage taxes, be not paid at maturity, the tax collector shall sell said lands for all taxes due thereon, including drainage taxes, at the time and in the manner now provided for the sale of land for taxes due thereon to the state and county. Such sale shall be subject to the provisions of law for the sale of land for state and county taxes, and the owner of said land shall have the right to redeem from said sale as now provided by law.
When any lands situated in a drainage district are sold for nonpayment of taxes thereon, the drainage district in which same is situated may, in the discretion of its board of commissioners, appear at said sale and purchase said land in the name of the drainage district in the same manner as an individual, and in that event shall pay to the tax collector the amount of said purchase price out of the funds of the district.
If upon offering the land of any delinquent taxpayer constituting one tract, no person will bid for it the whole amount of taxes and all costs, the collector shall strike same off to the state in the same manner as provided for in case of sales for state and county taxes.
When any land shall be sold to the state for taxes due thereon and the same shall not be redeemed within the time provided by law, the same may be sold or contracted for sale by the land commissioner, in the manner provided for the sale and contract for sale of other tax forfeited lands.
Except as herein otherwise provided, the provisions of the law relative to the sale of delinquent land for taxes, the title thereto, and the handling and sale of lands sold to the state for taxes shall apply to all sales under this chapter.
When any drainage district shall have purchased lands at any tax sale under the terms of this chapter, the board of commissioners thereof, after the period of redemption has expired, may sell, lease, or rent the lands so purchased. The deed or lease shall be executed by the president and secretary of the board of commissioners under the seal of the district. But said lands shall not be sold for an amount less than the price paid therefor and all subsequently accrued state, county, drainage, and other taxes. However, the drainage commissioners with the consent of the bondholders may sell the lands of the drainage district for an amount less than the price paid therefor and all subsequently accrued state, county, drainage, and other taxes.
The drainage district shall pay all state and county and other taxes assessed against said land purchased by it at tax sales under the provisions of this chapter, and may pay the same out of any funds belonging to the district.
The chancery clerks of the counties in which are located drainage districts, or parts thereof, shall account to the commissioners of such drainage districts for money received in the redemption of lands sold for taxes belonging to such districts, in the same manner as for state and county taxes. Any lands sold for any drainage taxes may be redeemed in the same manner and within the same time as provided by law for the redemption of lands sold for state and county taxes upon the payment of all costs, five per centum damages on the amount of taxes for which the land was sold, and interest on all such taxes at the rate of one per centum per month or any fractional part thereof, from the date of such sale.
Lands purchased by the board of drainage commissioners of any drainage district at a tax sale and lands purchased by the board of drainage commissioners of any drainage district from the state shall be liable thereafter for state and county taxes levied and assessed against the same to the same extent as if owned by a natural person or a private corporation. And it shall be the duty of the tax assessor to assess said lands for taxes in the same manner as other lands are assessed; and if the taxes are not paid when due, such lands shall be sold by the tax collector for the delinquent taxes due and unpaid at the time and in the manner provided by law.

Structure Mississippi Code

Mississippi Code

Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control

Chapter 29 - Drainage Districts with Local Commissioners

§ 51-29-1. Scope of chapter

§ 51-29-3. Definitions

§ 51-29-5. Creation of drainage districts

§ 51-29-7. Organization of district in two or more counties

§ 51-29-9. Hearing on engineer's report

§ 51-29-11. Presentation of petitions

§ 51-29-13. Order establishing district

§ 51-29-15. Commissioners appointed; vacancies; removal; quorum

§ 51-29-17. Terms of office and compensation

§ 51-29-19. Power and duties of commissioners

§ 51-29-21. Content of plans

§ 51-29-23. Payment of costs for abandoned improvements

§ 51-29-25. Costs for proceedings abandoned and afterwards resumed

§ 51-29-27. Plans and estimates of commissioners to be filed

§ 51-29-29. Preparation of assessment roll

§ 51-29-31. Notice of assessment to landowners

§ 51-29-33. Approved roll to be final assessment

§ 51-29-35. Condemnation proceedings

§ 51-29-37. Employment of counsel

§ 51-29-39. Appraisement by commissioners as alternate method to acquire land and damage compensation

§ 51-29-41. Hearing of appraisement and objections

§ 51-29-43. Right of use during appeal

§ 51-29-45. Court to make order for assessments to cover cost of improvement

§ 51-29-47. Board of supervisors to make a tax levy

§ 51-29-49. Copy of levy to tax collector

§ 51-29-51. Collection of assessments

§ 51-29-53. Duties of treasurer

§ 51-29-55. Duties of tax collector

§ 51-29-57. New tax levy in case of deficiency

§ 51-29-61. Contractors to give bond

§ 51-29-63. Commissioners may borrow money

§ 51-29-65. Bonds to be registered

§ 51-29-67. Negotiable evidences of debt to contractor

§ 51-29-69. Commissioners not liable for damages

§ 51-29-71. Procedure to alter plans

§ 51-29-73. Landowners may build ditches to connect with public ditch

§ 51-29-75. Compensation for connecting with district drainage system

§ 51-29-77. Ditches outside of district

§ 51-29-79. Maintenance of system

§ 51-29-81. Taxes collected; delinquent lands; settlements

§ 51-29-83. Drainage taxes erroneously collected

§ 51-29-85. Certificates received in lieu of cash

§ 51-29-87. Disposition of certificate

§ 51-29-89. Bonds to be a lien on land

§ 51-29-91. Entire district revenues and realty pledged to secure bonds

§ 51-29-93. Error in names not to invalidate assessments

§ 51-29-95. Ditches may cross highways and railroads

§ 51-29-97. Financial statement and audit

§ 51-29-99. Penalty for obstructing or damaging drains

§ 51-29-101. Contractors may pass over private lands

§ 51-29-103. Procedure for districts to come under this chapter

§ 51-29-105. Construction of chapter

§ 51-29-107. Special commissioner may hear and determine cases under this chapter

§ 51-29-109. Expenses of chancellor to be paid by district

§ 51-29-111. Method to apportion benefits when land is divided into smaller units of ownership

§ 51-29-113. Clerk of district to certify order to tax collector

§ 51-29-115. Formation of subdrainage districts

§ 51-29-117. Manner of appeal

§ 51-29-119. Additional powers given to certain drainage districts

§ 51-29-121. Assessments to be apportioned when land lies in certain districts

§ 51-29-123. Certain districts may own rights of way and dispose of same

§ 51-29-125. Certain districts may acquire rights of way through existing districts

§ 51-29-127. Districts acquiring certain lands to assume obligations

§ 51-29-129. Law with reference to disposition of waters

§ 51-29-131. Enlargement of boundaries of drainage districts

§ 51-29-133. Notice and hearing of proposed extension

§ 51-29-135. Extension of district on majority petition

§ 51-29-137. Rights and powers of extended district

§ 51-29-139. Extension may include lands of other drainage districts

§ 51-29-141. Separate accounts kept for extended districts

§ 51-29-143. Provisions applicable to extended districts

§ 51-29-145. Consolidation of districts

§ 51-29-147. Petition and notice of consolidation

§ 51-29-149. Consolidation hearing and decree

§ 51-29-151. Commissioners of consolidated district

§ 51-29-153. Transfer of powers of former commissioners

§ 51-29-155. Lien of outstanding obligations not impaired by consolidation

§ 51-29-157. Powers and authority of consolidated district

§ 51-29-159. Mineral leases

§ 51-29-161. Reforestation procedure

§ 51-29-163. Hearing on reforestation petition

§ 51-29-165. Disposition of proceeds of reforestation release