SEC. 51-35-187. Tax sales.
All taxes levied under the terms of this article shall be payable at the same time the state and county taxes are payable, and the tax collector shall place the same upon the tax receipts used for the collection of state and county taxes and shall be required to collect the same at the time the state and county taxes are collected. If any taxes levied by the chancery court or the chancellor or the commissioners under the terms and provisions of this article are not paid at maturity, the tax collector shall embrace said taxes in the taxes for which he shall sell the lands, together with such damages as are provided by law upon nonpayment of state and county taxes, and shall advertise and sell such delinquent lands at the same time he sells said lands for the nonpayment of state and county taxes. He shall make lists of such lands as now provided by law, showing separately the lands in said flood control district, and the owners of lands so sold or conveyed at such sales shall have the same rights to redeem the same as are now given by law in the case of the sales of lands for state and county taxes. All fees, penalties, and damages now provided by law in connection with the sales of lands for state and county taxes shall apply in connection with the taxes of the said district; and generally all laws respecting the collection of the said taxes of the said district on lands and also on personal property of every kind and description, or upon other property for state and county taxes, shall apply and be enforced in the matter of flood control district taxes on all property, both real and personal.
SOURCES: Codes, 1942, Sec. 4811; Laws, 1936, ch. 188, Sec. 41.
1997 Amendment
SECTION 11. Sections 51-35-147, 51-35-149, 51-35-151, 51-35-153, 51-35-155, 51-35-157, 51-35-159, 51-35-161, 51-35-163, 51-35-165, 51-35-167, 51-35-169, 51-35-171, 51-35-173, 51-35-175, 51-35-177, 51-35-179, 51-35-181, 51-35-183, 51-35-185, 51-35-187, 51-35-189, 51-35-191 and 51-35-193, Mississippi Code of 1972, which authorize the use of bonds and warrants, create an executive committee of the board, define the liability of a commissioner, require the adoption and allow the alteration of a flood control plan, authorize the board to charge preliminary expenses against property, to enter onto property, to acquire lands, to cooperate in the construction and maintenance of and to construct certain structures, to exercise eminent domain rights, to enlarge or combine districts, to borrow money for certain purposes and to fix, levy and provide for the collection of ad valorem taxes for certain purposes, allow sale of property for delinquent taxes, provide for an appeal from actions under this article, and authorize hearings before a special commissioner appointed by the chancellor, reimbursement of expenses of a chancellor and acceptance of reimbursements for amounts advanced for expenditure under an official plan, are repealed.
SOURCE: 1997 Laws, Chapter 403, Sec. 11, SB2937, Effective July 1, 1997.