Mississippi Code
Article 1 - Provisions Common to Drainage Districts
§ 51-33-47. Lands conveyed to drainage district liable for state and county taxes

When lands are purchased by the board of drainage commissioners of any drainage district under the provisions of Section 51-33-45, such land shall be liable thereafter for the state and county taxes levied and assessed against the same to the same extent as if such lands were owned by a natural person or private corporation. It shall be the duty of the tax assessor to assess such lands for taxes in the same manner as other lands are assessed; and if the taxes are not paid when due, it shall be the duty of the tax collector to sell said land for the delinquent taxes due and unpaid at the time and in the manner provided by law for the sale of lands for delinquent taxes.

Structure Mississippi Code

Mississippi Code

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

Chapter 33 - Provisions Common to Drainage Districts and Swamp Land Districts

Article 1 - Provisions Common to Drainage Districts

§ 51-33-1. Soil and water conservation and utilization

§ 51-33-3. Additional powers for conservation

§ 51-33-5. Petition for conservation powers

§ 51-33-7. Creation of district for conservation purposes

§ 51-33-9. Construction of conservation program

§ 51-33-11. Additional powers for beneficial use of water

§ 51-33-13. Cooperative agreements for conservation programs

§ 51-33-15. Water management district

§ 51-33-17. Borrowing funds from government agencies

§ 51-33-19. Funds for repairs and restoration

§ 51-33-21. Certificates of indebtedness for repairs

§ 51-33-23. Tax levy for repairs

§ 51-33-25. Hearing on indebtedness for repairs

§ 51-33-27. Authority for indebtedness for repairs

§ 51-33-29. Cooperative agreements with U.S. Corps of Engineers

§ 51-33-31. Borrowing from Farmers' Home Administration

§ 51-33-33. Irrigation of farm lands

§ 51-33-35. Contract for irrigation funds

§ 51-33-37. Bond issue to fund legal indebtedness

§ 51-33-39. Refunding bonds

§ 51-33-41. Payment of refunding bonds

§ 51-33-43. State sale of tax lands

§ 51-33-45. District may purchase tax lands

§ 51-33-47. Lands conveyed to drainage district liable for state and county taxes

§ 51-33-49. Sale or lease of tax lands

§ 51-33-51. Sale price of tax lands

§ 51-33-53. Terms of sale of tax lands

§ 51-33-55. Terms of lease of tax lands

§ 51-33-57. Seal required for conveyance of tax lands

§ 51-33-59. Release of land by lump sum payment

§ 51-33-61. Release of lands where indebtedness refinanced through Reconstruction Finance Corporation

§ 51-33-63. Procedure to release lands from Reconstruction Finance Corporation

§ 51-33-65. Release of lands by agreement with commissioners and bondholders

§ 51-33-67. Procedure to release lands from bondholders

§ 51-33-69. Release of lands in districts with more than fifty per cent of lands forfeited to state for taxes

§ 51-33-71. Procedure to release lands in districts with more than fifty percent tax-forfeited lands

§ 51-33-73. Payment for release

§ 51-33-75. Receivership for certain districts

§ 51-33-77. Proceedings for appointment of receiver

§ 51-33-79. Duties of receiver; oath; bond; records

§ 51-33-81. Audit of records

§ 51-33-83. Payment of assessments by landowners or sale of property

§ 51-33-85. Compromise of assessments between landowners and bondholders

§ 51-33-87. Disposition of funds and discharge of receiver

§ 51-33-89. Receivership as additional management method

§ 51-33-91. Dissolution of district without construction-time limitation for commencement of proceedings

§ 51-33-93. Dissolution of district without construction; petition; notice

§ 51-33-95. Dissolution of district without construction; proceedings; chancery court jurisdiction

§ 51-33-97. Dissolution of district without construction; claims

§ 51-33-99. Dissolution of district with construction not requiring maintenance

§ 51-33-101. Dissolution of district with construction not requiring maintenance; petition; notice

§ 51-33-103. Dissolution of district with construction not requiring maintenance; proceedings; chancery court jurisdiction

§ 51-33-105. Dissolution of district by cumulative method

§ 51-33-107. Dissolution of district by cumulative method; petition

§ 51-33-109. Dissolution of district by cumulative method; notice and summons

§ 51-33-111. Dissolution of district by cumulative method; claims

§ 51-33-113. Dissolution of district by cumulative method; sale of property; orders and decrees; appointment of masters

§ 51-33-115. Dissolution of district by cumulative method; claims; fees and commissions; contraction of debts

§ 51-33-117. Dissolution of district by cumulative method; surplus funds; effect of dissolution

§ 51-33-119. Dissolution of district by cumulative method; appeals

§ 51-33-121. Law as additional method of dissolution

§ 51-33-123. Saving statute

§ 51-33-125. Transfer of powers, duties and responsibilities of dissolved drainage districts with federally funded water impoundment structures to county soil and water conservation districts

§ 51-33-127. Procedures for transfer of drainage district attributes to county soil and water conservation district; dissolution of drainage district; continuation of maintenance and operation of existing structures