There is a newer version of the Mississippi Code
2016 Mississippi Code
Title 29 - Public Lands, Buildings and Property
Chapter 1 - Public Lands
In General (§§ 29-1-1 - 29-1-149)
§ 29-1-53. Sale of tax; forfeited improvements
MS Code § 29-1-53 (2016) What's This?
Where one party owns lands and another owns the improvements thereon, and the lands and improvements are assessed separately and the improvements are sold to the state for nonpayment of taxes, the state land commissioner shall have authority to sell and dispose of said improvements by patent under the same terms and conditions that he may dispose of tax-forfeited lands.
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