When lands are offered for sale for unpaid drainage district taxes and no person will bid therefor the amount of taxes, damages, and costs due, the same shall be struck off to the drainage district wherein the land lies, and otherwise dealt with as lands which are sold to the state for delinquent state and county taxes. The drainage commissioners shall be authorized to pay the state and county taxes on lands thus acquired by it, to redeem the same from state and county tax sales, and to collect the money thus paid with the same damage and interest allowed individuals in similar cases under the general revenue laws of the state therein from the date of such payment, upon the redemption of lands from the drainage district sale.
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