Mississippi § 21-33-71 - Taxing of lands acquired by municipality.
Full text of Mississippi Mississippi Code of 1972 Annotated § 21-33-71 — Taxing of lands acquired by municipality., with citation guidance and answers to common questions.
§ 21-33-71. Taxing of lands acquired by municipality.
When the state, county, or taxing district taxes are paid by a municipality, or where lands are redeemed or purchased by a municipality, as provided in Section 21-33-69, such lands shall not be exempt from state, county, or other taxing district taxes but shall be liable for such taxes the same as if owned by an individual. It shall be the duty of the tax assessor to assess lands purchased pursuant to the authority granted in Section 29-1-51, Mississippi Code of 1972, 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.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 21-33-71
What does Mississippi Code of 1972 Annotated § 21-33-71 cover?
Section 21-33-71 ("Taxing of lands acquired by municipality.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 21-33-71?
A common citation format is "Mississippi Code of 1972 Annotated § 21-33-71" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 21-33-71 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.