Mississippi § 29-1-97 - Lien of drainage district or municipality not abated.
Full text of Mississippi Mississippi Code of 1972 Annotated § 29-1-97 — Lien of drainage district or municipality not abated., with citation guidance and answers to common questions.
§ 29-1-97. Lien of drainage district or municipality not abated.
When any land is situated in a drainage district and is subject to any special drainage district assessment which is secured by a lien on said land, such lien shall not be abated or cancelled on account of the sale of such land to the state for delinquent taxes, but such lien shall be held in abeyance during the period the property is owned by the state and, immediately upon the title to the land passing from the state by virtue of a sale, such lien shall again become effective. And, likewise, when any land is situated in a municipality and is subject to any special municipal benefit assessment which is secured by a lien on the land, such lien shall not be abated or cancelled on account of the sale of such land to the state for delinquent taxes, but such lien shall be held in abeyance during the period such property is owned by the state and, immediately upon the title to the state passing from the state by virtue of a sale, such lien shall again become effective.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 29-1-97
What does Mississippi Code of 1972 Annotated § 29-1-97 cover?
Section 29-1-97 ("Lien of drainage district or municipality not abated.") 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 § 29-1-97?
A common citation format is "Mississippi Code of 1972 Annotated § 29-1-97" (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 § 29-1-97 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.