Mississippi Code Title 89. Real and Personal Property § 89-11-3

The county administrator, if there be one, and, if none, the sheriff, shall be escheator for his county, and he shall ascertain by all practicable means what estate or property within his county, for defect of heirs, has escheated to the state, and he shall institute proceedings therefor as hereinafter directed; and the assessor of taxes shall annually, on the completion of his assessment, report to the escheator a list of all property that may have escheated to the state within the preceding twelve (12) months, or previously if not already reported, or to which no heir is known; and the assessor shall also furnish the land commissioner with a copy of such report.