All taxes levied under the terms of any drainage law of the State of Mississippi shall be payable at the same time the state and county taxes are payable, and if any taxes so levied under this chapter are not paid at maturity, the tax collector of the county where the land is situated shall, after having advertised said lands for sale for the same length of time and in the same manner as land delinquent for state and county taxes are now required to be advertised, sell the lands so delinquent for taxes thereon, together with all costs and five per centum damages on the amount of taxes for which the land was sold. Said sale shall be separate and distinct from all other sales for taxes, but shall be held at the same place and time where sales of delinquent lands for state and county taxes are held.Codes, 1930, § 4440; 1942, § 4645; Laws, 1926, ch. 301; Laws, 1934, ch. 227.
Mississippi Legal Code