When lands are purchased by the board of drainage commissioners of any drainage district under the provisions of Section 51-33-45, such land shall be liable thereafter for the state and county taxes levied and assessed against the same to the same extent as if such lands were owned by a natural person or private corporation. It shall be the duty of the tax assessor to assess such lands for taxes in the same manner as other lands are assessed; and if the taxes are not paid when due, it shall be the duty of the tax collector to sell said land for the delinquent taxes due and unpaid at the time and in the manner provided by law for the sale of lands for delinquent taxes.Codes, 1942, § 4087; Laws, 1936, ch. 174.
Mississippi Legal Code