Mississippi § 51-29-85 - Certificates received in lieu of cash.
Full text of Mississippi Mississippi Code of 1972 Annotated § 51-29-85 — Certificates received in lieu of cash., with citation guidance and answers to common questions.
§ 51-29-85. Certificates received in lieu of cash.
Whenever such certificate or certificates are issued, the person or persons to whom the same is issued may use such certificate or certificates in purchasing any lands located in said district that have been forfeited to the State of Mississippi for failure to pay taxes thereon. The land commissioner and state treasurer shall receive such certificates in lieu of cash for the amount of the taxes due on said lands to such drainage district, but the amount of the state and county taxes due thereon, if any, shall be paid in cash. The person or persons to whom certificates of indebtedness for taxes erroneously paid have been issued as provided under Section 51-29-83, if they so elect, shall also be entitled to use such certificates, either in part or whole payment of drainage taxes in the district by which issued at a subsequent tax paying date, notwithstanding such certificate or certificates may have been issued for the purchase of state lands as provided in this section.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 51-29-85
What does Mississippi Code of 1972 Annotated § 51-29-85 cover?
Section 51-29-85 ("Certificates received in lieu of cash.") 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 § 51-29-85?
A common citation format is "Mississippi Code of 1972 Annotated § 51-29-85" (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 § 51-29-85 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.