Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-29-85

Whenever such certificate or certificates are issued, the person or persons to whom the same is issued may use such certificate or certificates in purchasing any lands located in said district that have been forfeited to the State of Mississippi for failure to pay taxes thereon. The land commissioner and state treasurer shall receive such certificates in lieu of cash for the amount of the taxes due on said lands to such drainage district, but the amount of the state and county taxes due thereon, if any, shall be paid in cash.

The person or persons to whom certificates of indebtedness for taxes erroneously paid have been issued as provided under Section 51-29-83, if they so elect, shall also be entitled to use such certificates, either in part or whole payment of drainage taxes in the district by which issued at a subsequent tax paying date, notwithstanding such certificate or certificates may have been issued for the purchase of state lands as provided in this section.