Whenever such certificate or certificates are issued, the person or persons to whom the same is issued may use such certificate or certificates in purchasing any lands located in said district that have been forfeited to the State of Mississippi for failure to pay taxes thereon. The land commissioner and state treasurer shall receive such certificates in lieu of cash for the amount of the taxes due on said lands to such drainage district, but the amount of the state and county taxes due thereon, if any, shall be paid in cash.
The person or persons to whom certificates of indebtedness for taxes erroneously paid have been issued as provided under Section 51-29-83, if they so elect, shall also be entitled to use such certificates, either in part or whole payment of drainage taxes in the district by which issued at a subsequent tax paying date, notwithstanding such certificate or certificates may have been issued for the purchase of state lands as provided in this section.
Structure Mississippi Code
Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control
Chapter 29 - Drainage Districts with Local Commissioners
§ 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
§ 51-29-23. 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
§ 51-29-41. 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
§ 51-29-119. 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
§ 51-29-161. Reforestation procedure
§ 51-29-163. Hearing on reforestation petition
§ 51-29-165. Disposition of proceeds of reforestation release