2013 Mississippi Code
Title 27 - TAXATION AND FINANCE
Chapter 3 - DEPARTMENT OF REVENUE
§ 27-3-43 - Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state
When land is purchased by the Commissioner of Revenue as the successful bidder in accordance with Section 27-7-63, 27-13-37 or 27-65-65, the Commissioner of Revenue may then sell the state's interest in the land at a public or private sale to the best interest of the state. If after such purchase, the Commissioner of Revenue determines that it is not in the best interest of the state for him to sell the state's interest in the land, he shall, after the expiration of any applicable redemption period, render a full description of the land to the land commissioner, and after such rendering, the land shall be registered at the land office and sold as other state lands.
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