Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-31-131

When lands are offered for sale for unpaid drainage district taxes and no person will bid therefor the amount of taxes, damages, and costs due, the same shall be struck off to the drainage district wherein the land lies, and otherwise dealt with as lands which are sold to the state for delinquent state and county taxes. The drainage commissioners shall be authorized to pay the state and county taxes on lands thus acquired by it, to redeem the same from state and county tax sales, and to collect the money thus paid with the same damage and interest allowed individuals in similar cases under the general revenue laws of the state therein from the date of such payment, upon the redemption of lands from the drainage district sale.