All taxes levied under the terms of any drainage law of the State of Mississippi shall be payable at the same time the state and county taxes are payable, and if any taxes so levied under this chapter are not paid at maturity, the tax collector of the county where the land is situated shall, after having advertised said lands for sale for the same length of time and in the same manner as land delinquent for state and county taxes are now required to be advertised, sell the lands so delinquent for taxes thereon, together with all costs and five per centum damages on the amount of taxes for which the land was sold. Said sale shall be separate and distinct from all other sales for taxes, but shall be held at the same place and time where sales of delinquent lands for state and county taxes are held.
Structure Mississippi Code
Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control
Chapter 31 - Drainage Districts with County Commissioners
§ 51-31-1. Powers of drainage districts
§ 51-31-5. General authority of drainage districts
§ 51-31-7. Exercise of authority
§ 51-31-9. Selection of county drainage commissioners
§ 51-31-11. Oath and bond of drainage commissioners
§ 51-31-13. Compensation of commissioners
§ 51-31-17. Secretary and treasurer of drainage districts
§ 51-31-19. Employment of counsel
§ 51-31-21. Creation of drainage districts on petition
§ 51-31-23. Jurisdiction of organization
§ 51-31-25. Notice of petition
§ 51-31-29. Hearing of petitions
§ 51-31-31. Landowners may sign petition at hearing
§ 51-31-33. Commissioners to estimate cost
§ 51-31-35. Proceedings on report of commissioners
§ 51-31-37. Disposition of report
§ 51-31-39. Form of court's order
§ 51-31-41. District declared organized
§ 51-31-43. Preliminary expenses
§ 51-31-47. Notice of assessments
§ 51-31-49. Hearing objections
§ 51-31-51. Assessments confirmed
§ 51-31-53. Payment of assessments
§ 51-31-55. Right of way agreements
§ 51-31-57. Notice of appraisement by commissioners
§ 51-31-59. Appraisement hearing
§ 51-31-61. Levy to provide estimated funds
§ 51-31-63. Tax levied to meet assessment
§ 51-31-65. Levy each year to meet bond obligations
§ 51-31-67. Reassessments in case of underestimates
§ 51-31-69. Sale of district bonds
§ 51-31-71. Contracts let to lowest bidder
§ 51-31-73. Commissioners to construct and maintain drains
§ 51-31-75. Lateral ditches to be laid out
§ 51-31-77. Actual damages recoverable
§ 51-31-79. Jurisdiction of drainage commissioners
§ 51-31-83. Commissioners may go on lands
§ 51-31-85. Ditches already constructed may be used
§ 51-31-87. Compensation for use of other district drains
§ 51-31-89. Passing railroads with canal
§ 51-31-91. Notice and damages
§ 51-31-93. Railroad may be assessed for benefits
§ 51-31-95. Drain may cross public road
§ 51-31-97. Landowners outside of district may use drains
§ 51-31-99. Reassessment if estimate deficient
§ 51-31-101. Penalty for injuring drains
§ 51-31-103. Benefit to county farm
§ 51-31-105. Jurisdiction of suits
§ 51-31-107. Master may hear and determine causes; report of findings to chancellor
§ 51-31-109. Expenses of chancellor and master taxed against district
§ 51-31-111. Additional bond issue
§ 51-31-113. Interest rate of additional bonds
§ 51-31-115. Notice of issue to be published
§ 51-31-117. Proceedings in rem
§ 51-31-119. Subdrainage districts authorized
§ 51-31-121. Notice of subdistrict proceedings
§ 51-31-123. Creation of subdistrict
§ 51-31-125. Subdistricts managed by drainage commissioners
§ 51-31-127. Separate financial account kept for subdrainage district
§ 51-31-129. Collection of taxes
§ 51-31-135. Record of tax sales
§ 51-31-137. Expiration of redemption period
§ 51-31-139. District placed under supervisors
§ 51-31-141. Procedure for districts to come under this chapter