SEC. 51-29-81. Taxes collected; delinquent lands; settlements.
All taxes levied under the terms of this chapter shall be payable at the same time the state and county taxes are payable. The tax collector shall place the same upon the tax receipt along with the state and county and other taxes, shall collect all of the taxes due on said land together, and shall not accept payment of any sum less than the entire aggregate amount of all state, county, drainage, and other taxes due upon said lands. Should said taxes, including the drainage taxes, be not paid at maturity, the tax collector shall sell said lands for all taxes due thereon, including drainage taxes, at the time and in the manner now provided for the sale of land for taxes due thereon to the state and county. Such sale shall be subject to the provisions of law for the sale of land for state and county taxes, and the owner of said land shall have the right to redeem from said sale as now provided by law.
When any lands situated in a drainage district are sold for nonpayment of taxes thereon, the drainage district in which same is situated may, in the discretion of its board of commissioners, appear at said sale and purchase said land in the name of the drainage district in the same manner as an individual, and in that event shall pay to the tax collector the amount of said purchase price out of the funds of the district.
If upon offering the land of any delinquent taxpayer constituting one tract, no person will bid for it the whole amount of taxes and all costs, the collector shall strike same off to the state in the same manner as provided for in case of sales for state and county taxes.
When any land shall be sold to the state for taxes due thereon and the same shall not be redeemed within the time provided by law, the same may be sold or contracted for sale by the land commissioner, in the manner provided for the sale and contract for sale of other tax forfeited lands.
Except as herein otherwise provided, the provisions of the law relative to the sale of delinquent land for taxes, the title thereto, and the handling and sale of lands sold to the state for taxes shall apply to all sales under this chapter.
When any drainage district shall have purchased lands at any tax sale under the terms of this chapter, the board of commissioners thereof, after the period of redemption has expired, may sell, lease, or rent the lands so purchased. The deed or lease shall be executed by the president and secretary of the board of commissioners under the seal of the district. But said lands shall not be sold for an amount less than the price paid therefor and all subsequently accrued state, county, drainage, and other taxes. However, the drainage commissioners with the consent of the bondholders may sell the lands of the drainage district for an amount less than the price paid therefor and all subsequently accrued state, county, drainage, and other taxes.
The drainage district shall pay all state and county and other taxes assessed against said land purchased by it at tax sales under the provisions of this chapter, and may pay the same out of any funds belonging to the district.
The chancery clerks of the counties in which are located drainage districts, or parts thereof, shall account to the commissioners of such drainage districts for money received in the redemption of lands sold for taxes belonging to such districts, in the same manner as for state and county taxes. Any lands sold for any drainage taxes may be redeemed in the same manner and within the same time as provided by law for the redemption of lands sold for state and county taxes upon the payment of all costs, five per centum damages on the amount of taxes for which the land was sold, and interest on all such taxes at the rate of one per centum per month or any fractional part thereof, from the date of such sale.
Lands purchased by the board of drainage commissioners of any drainage district at a tax sale and lands purchased by the board of drainage commissioners of any drainage district from the state shall be liable thereafter for state and county taxes levied and assessed against the same to the same extent as if owned by a natural person or a private corporation. And it shall be the duty of the tax assessor to assess said lands for taxes in the same manner as other lands are assessed; and if the taxes are not paid when due, such lands shall be sold by the tax collector for the delinquent taxes due and unpaid at the time and in the manner provided by law.
SOURCES: Codes, Hemingway's 1917, Sec. 4469; 1930, Sec. 4488; 1942, Secs. 4087, 4714; Laws, 1912, ch. 195; 1926, ch. 303; 1934, ch. 227; 1936, ch. 174.