There is a newer version of the Mississippi Code
2016 Mississippi Code
Title 29 - Public Lands, Buildings and Property
Chapter 3 - Sixteenth Section and Lieu Lands
In General (§§ 29-3-1 - 29-3-141)
§ 29-3-71. Leaseholds subject to taxes
MS Code § 29-3-71 (2016) What's This?
Sixteenth section lands reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the continuance of the lease, but in case of sale thereof for taxes, only the title of the lessee or his heirs or assigns shall pass by the sale.
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