Mississippi § 51-33-47 - Lands conveyed to drainage district liable for state and county taxes.
Full text of Mississippi Mississippi Code of 1972 Annotated § 51-33-47 — Lands conveyed to drainage district liable for state and county taxes., with citation guidance and answers to common questions.
§ 51-33-47. Lands conveyed to drainage district liable for state and county taxes.
When lands are purchased by the board of drainage commissioners of any drainage district under the provisions of Section 51-33-45, such land shall be liable thereafter for the state and county taxes levied and assessed against the same to the same extent as if such lands were owned by a natural person or private corporation. It shall be the duty of the tax assessor to assess such lands 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 § 51-33-47
What does Mississippi Code of 1972 Annotated § 51-33-47 cover?
Section 51-33-47 ("Lands conveyed to drainage district liable for state and county 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 § 51-33-47?
A common citation format is "Mississippi Code of 1972 Annotated § 51-33-47" (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 § 51-33-47 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.