Mississippi § 29-1-31 - Void tax sales stricken.
Full text of Mississippi Mississippi Code of 1972 Annotated § 29-1-31 — Void tax sales stricken., with citation guidance and answers to common questions.
§ 29-1-31. Void tax sales stricken.
In all cases where it appears that the claim of title of the state to the lands on the records of the land office is void on account of uncertain description, or was acquired under tax sales which were void and which passed no title to the state, the land commissioner, with the written approval of the attorney general, is hereby authorized and directed to strike such lands from the lists in his office of lands sold to the state for delinquent taxes. The land commissioner shall transmit a list of the lands thus stricken from the records of forfeited state tax lands in his office to the clerk of the chancery court of the county in which such lands are situated, and the clerk of the chancery court shall note the same on the recorded lists in his office and shall file and preserve the list of lands thus stricken from the records in his office. The land commissioner shall at the same time give written notice to the assessor of the county that such lands have been stricken from the lists of lands held by the state for the nonpayment of taxes, and it shall be the duty of the assessor to assess such lands for taxes for the proper year or years at such valuation as the assessor may deem just. Such assessment shall be made in the manner provided by law for the assessment of property which has escaped taxation for former years. And the tax collector shall collect the taxes on such lands in the manner provided by law. The striking of such lands from the lists of forfeited state tax lands in the land commissioner’s office, as herein provided, shall cancel all title or claim of the state to such lands, except for taxes due thereon at the time of the sale and accruing after the sale.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 29-1-31
What does Mississippi Code of 1972 Annotated § 29-1-31 cover?
Section 29-1-31 ("Void tax sales stricken.") 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 § 29-1-31?
A common citation format is "Mississippi Code of 1972 Annotated § 29-1-31" (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 § 29-1-31 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.