Mississippi § 51-31-129 - Collection of taxes.
Full text of Mississippi Mississippi Code of 1972 Annotated § 51-31-129 — Collection of taxes., with citation guidance and answers to common questions.
§ 51-31-129. Collection of taxes.
All taxes levied under the terms of any drainage law of the State of Mississippi shall be payable at the same time the state and county taxes are payable, and if any taxes so levied under this chapter are not paid at maturity, the tax collector of the county where the land is situated shall, after having advertised said lands for sale for the same length of time and in the same manner as land delinquent for state and county taxes are now required to be advertised, sell the lands so delinquent for taxes thereon, together with all costs and five per centum damages on the amount of taxes for which the land was sold. Said sale shall be separate and distinct from all other sales for taxes, but shall be held at the same place and time where sales of delinquent lands for state and county taxes are held.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 51-31-129
What does Mississippi Code of 1972 Annotated § 51-31-129 cover?
Section 51-31-129 ("Collection of taxes.") 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 § 51-31-129?
A common citation format is "Mississippi Code of 1972 Annotated § 51-31-129" (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 § 51-31-129 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.