Mississippi Code Title 29. Public Lands, Buildings and Property § 29-1-27

The land commissioner and auditor are hereby authorized to report to the attorney general any lands that may now or hereafter be claimed by the state on their respective records, the title to which is in doubt, and the attorney general shall make an investigation into the subject matter. If in his opinion the state has no title to said land, he shall so notify the auditor or land commissioner, who shall strike such land from the record in his office and notify, with certified lists of lands so stricken off, the clerk of the board of supervisors of the county in which such land is situated. The clerk shall report said land to the board of supervisors for new assessment or, if the land be vacant, state, or United States land, the board of supervisors shall have it stricken from the tax sales list in his office, and the tax collector shall be credited as in erroneous assessments.