Public Lands

Miss. Code Ann. tit. 29, ch. 1

in effect

Miss. Code Ann. § 29-1-1 Purchase of land by state; title to land acquired with state funds as under name of state; sale of public lands; gift or donation of land to state; Secretary of State to sign conveyances; inventory of state lands; land purchased for benefit of state agency; use of assets of Public Employees’ Retirement System restricted; cultural resources survey; land acquired for highways, through federal funds or for the Mississippi Major Economic Impact Authority projects exempt; recovery of expenses for record-keeping; requirements for certain legislatively authorized conveyances of specifically described real property.

Except as otherwise provided in subsections (7), (8), (9) and (13) of this section, the title to all lands held by any agency of the State of Mississippi shall appear on all deeds and land records under the name of the “State of Mississippi.” A deed may also recite the name of the agency for whose benefit and use the land is acquired, but the recital shall not be deemed or construed to be a limitation on the grant or an impairment of title held by the State of Mississippi. Use and possession of the land may be reassigned by act of the Legislature or by interagency conveyance where each agency has statutory authority to acquire and dispose of land. For the purpose of this section, the term “agency” shall be defined as set forth in Section 31-7-1(a). The provisions of this section shall not affect the authority of any agency to use any land held by the agency. No assets or property of the Public Employees’ Retirement System of Mississippi shall be transferred in violation of Section 272A of the Mississippi Constitution of 1890. Each state agency shall inventory any state-held lands which are titled in the name of the agency. The agency shall execute quitclaim deeds and any other necessary documents to transfer the name and title of the property to the State of Mississippi. State agencies shall furnish to the Secretary of State certified copies of the quitclaim deeds and all other deeds whereby the state agency acquires or disposes of state-held land. The Secretary of State, under the general direction of the Governor and as authorized by law, shall sell and convey the public lands in the manner and on the terms provided herein for the several classes thereof; he shall perform all the administrative and executive duties appertaining to the selection, location, surveying, platting, listing, and registering these lands or otherwise concerning them; and he shall investigate the status of the various “percent” funds accrued and accruing to the state from the sale of lands by the United States, and shall collect and pay the funds into the Treasury in the manner provided by law. The Secretary of State, with the approval of the Governor, acting on behalf of the state, may accept gifts or donations of land to the State of Mississippi. In accordance with Sections 7-11-11 and 7-11-13, the Secretary of State shall be required to sign all conveyances of all state-held land. For purposes of this section, the term “conveyance” shall mean any sale or purchase of land by the State of Mississippi for use by any agency, board or commission thereof. Failure to obtain legislative approval pursuant to subsection (4) of this section and the signature of the Secretary of State on any conveyance regarding the sale or purchase of lands for the state including any agency, board or commission thereof, shall render the attempted sale or purchase of the lands void. Nothing in this section shall be construed to authorize any state agency, board, commission or public official to convey any state-held land unless this authority is otherwise granted by law. The Secretary of State shall not withhold arbitrarily his signature from any purchase or sale authorized by the Mississippi State Legislature. Except for those lands forfeited to the state for the nonpayment of taxes, conveyed to another state agency or entity as provided in subsection (11) of this section or acquired by the Mississippi Transportation Commission under Section 65-1-123, no state-held land shall be sold for less than the fair market value as determined by two (2) professional appraisers selected by the State Department of Finance and Administration, who are certified general appraisers of the State of Mississippi. The proceeds from any sale by an agency, board, commission or public official of state-held lands shall be deposited into the State General Fund unless otherwise provided by law. Before any state-held land is sold to any individual or private entity, thirty (30) days’ advance notice of the intended sale shall be provided by the Secretary of State to the State Legislature and to all state agencies for the purpose of ascertaining whether an agency has a need for the land and for the purpose of ascertaining whether the sale of the land was authorized by law. If no agency of the state expresses in writing to the Secretary of State by the end of the thirty-day period a desire to use the land, then the Secretary of State, with the prior approval of the Mississippi Legislature to sell the state-held land, may offer the land for sale to any individual or private entity. Such notice to state agencies is given in aid of internal management of the real property inventory of the state, and this notice requirement shall not be applied to challenge or defeat any title heretofore or hereafter granted by the state under any law authorized by the Mississippi Legislature providing for the sale or disposal of property. A cultural resources survey may be performed on any state-held land before the disposition of the land if the Mississippi Department of Archives and History deems this survey necessary. The cost of the survey and any archaeological studies deemed necessary by the Mississippi Department of Archives and History shall be paid by the selling agency and recouped from the proceeds of the sale. Before any land may be purchased by the state for the benefit of any state agency, the Secretary of State, or his designee, shall search and examine all state land records to determine whether the state owns any land that may fit the particular need of the agency. The Secretary of State, or his designee, shall notify the agency if it is determined that any state-held land is available for use by the agency. The agency shall determine if such land accommodates its needs and shall determine whether to make an official request to the proper authorities to have the use of the land. This section shall not apply to: (a) any lands purchased or acquired for construction and maintenance of highways or highway rights-of-way by the Mississippi Department of Transportation, or (b) any lands acquired by the state by forfeiture for nonpayment of ad valorem taxes and heretofore or hereafter sold under authority of any other section of Chapter 1, Title 29, specifically relating to tax-forfeited lands. This section shall not apply to any lands purchased solely by the use of federal funds or lands for which authority to transfer or dispose of these lands is governed by federal law or federal regulations insofar as the application of this section limits or impairs the ability of the Secretary of State to acquire or dispose of the land. However, any state agency acquiring or disposing of land exempted from the application of this section by this subsection shall furnish the Secretary of State certified copies of all deeds executed for those transfers or disposals. Any lands purchased by the Mississippi Major Economic Impact Authority for a “project” as defined in Section 57-75-5 shall be excluded from the provisions of this section. The Secretary of State may recover from any agency, corporation, board, commission, entity or individual any cost that is incurred by his office for the record-keeping responsibilities regarding the sale or purchase of any state-held lands. Subsections (4), (5) and (6) of this section shall not apply to sales or purchases of land when the Legislature expressly authorizes or directs a state agency to sell, purchase or lease-purchase a specifically described property. However, when the Legislature authorizes a state agency to sell or otherwise convey specifically described real property to another state agency or other entity such as a county, municipality, economic development district created under Section 19-5-99 or similar entity, without providing that the conveyance may not be made for less than the fair market value of the property, then the state agency authorized to convey such property must make the following determinations before conveying the property: That the state agency or other entity to which the proposed conveyance is to be made has an immediate need for the property; That there are quantifiable benefits that will inure to the state agency or other entity to which the proposed conveyance is to be made which outweigh any quantifiable costs to the state agency authorized to make the conveyance; and That the state agency or other entity to which the proposed conveyance is to be made lacks available funds to pay fair market value for the property. If the state agency authorized to convey such property fails to make such determinations, then it shall not convey the property for less than the fair market value of the property. This section shall not apply to the donation and conveyance of the Nanih Waiya State Park to the Mississippi Band of Choctaw Indians. This section shall not apply to any lands acquired, sold, or leased pursuant to Section 59-5-1 et seq.

Miss. Code Ann. § 29-1-3 Sixteenth section or in lieu lands; biennial report of commissioner; public officials to supply management and investment information.

The land commissioner has a supervisory power over sixteenth section lands or lands granted in lieu thereof; and he shall supply to the members of the legislature, the boards of supervisors, the boards of education and other interested persons information concerning those lands and make such recommendations and suggestions as he may deem proper. The land commissioner shall prepare a biennial report which shall include the terms of all leases on sixteenth section school lands, or lands granted in lieu thereof, the condition of the title to all such lands and the current income from all sources earned by such lands, and he shall maintain such report in his office for examination by any interested person. Any state, county or municipal official shall supply annually to the state land commissioner such sixteenth section management information as shall be requested by the commissioner. Such information shall include, but not be limited to, the following items pertaining to all new leases, rights of way, easements and sales of school trust lands: the number of acres in each parcel; the consideration paid for each transaction; the length and expiration of each lease, easement, or right of way; and the use to be made of each parcel. The applicable public official shall likewise report information requested by the state land commissioner upon principal fund investments. Such information shall include, but not be limited to, the following items: amounts of monies invested; dates of investment; where invested; form of investment; rate of return of each investment; and the amount of revenue earned upon each investment. The action of mandamus shall lie as is provided under Section 29-3-9 to compel the transmittal of information under this subsection by any public official to the best of his knowledge and belief.

Miss. Code Ann. § 29-1-5 Value of state lands.

Whenever the state land commissioner shall need information as to the value of any lands belonging to or claimed by the state, whether the title thereto shall have been acquired by tax sale or otherwise, it shall be the duty of the county tax collector and the county assessor, in response to written inquiry by the state land commissioner, to make written certificate as to the value of such land and the improvements thereon, if any, to the best of their knowledge and belief. Any assessor or tax collector failing to prepare and mail said certificates shall be guilty of a misdemeanor and on conviction shall be fined in any sum not exceeding one hundred dollars ($100.00) or be imprisoned in the county jail not exceeding ten (10) days, or be punished by both such fine and imprisonment.

Miss. Code Ann. § 29-1-7 Suits for or on behalf of public lands.

The land commissioner may prosecute suits in the name of the state, concerning the public lands, through the attorney general, a district attorney, or some attorney at law employed by him for that purpose, with the consent of the governor.

Miss. Code Ann. § 29-1-9 Suits for recovery of lands.

The land commissioner shall institute and prosecute, and prosecute where already instituted, all necessary suits to cancel patents to lands fraudulently obtained or issued, and to recover the possession of the land; and may, when ordered by the court, make any tender in any suit as well after as before suit is begun.

Miss. Code Ann. § 29-1-11 Fraudulent purchases declared void.

All fraudulent purchases of public lands heretofore made are void, excepting the rights of innocent purchasers without notice; and moneys and fees paid in furtherance of any such fraudulent purchase are forfeited to the state.

Miss. Code Ann. § 29-1-13 Private claims to lands.

The land commissioner shall investigate all claims of persons to any of the public lands, and shall cause the necessary suits to be instituted and prosecuted, and all pending suits to be prosecuted, to settle controversies concerning them. In all such suits, his findings and report, made upon investigation, shall be prima facie correct.

Miss. Code Ann. § 29-1-15 Counties and municipalities may grant lands to state.

The governing authorities of any county or municipality of the State of Mississippi are hereby authorized and empowered, in their discretion, to convey lands to the State of Mississippi for hospitals and other public purposes.

Miss. Code Ann. § 29-1-17 Protection of public lands from trespass.

It is the duty of the land commissioner to see that trespasses be not committed on the public lands; and for that purpose he may cause all necessary inquiries and investigations to be made. He shall cause the proper suits to be instituted and prosecuted for the recovery of possession of any public land adversely held by any person, and for damages against any person trespassing thereon.

Miss. Code Ann. § 29-1-19 Damages for trespass.

If any person go or be upon any public land, and cut, fell, or otherwise injure any tree thereon or commit any other trespass on such land, the damages for such trespass shall not be assessed at less than the sum of two dollars ($2.00) per acre for each acre in every subdivision of forty (40) acres of land upon which any trespass was committed by the defendant, besides the statutory damages prescribed for trespass committed as to any tree or timber thereon. All such damages may be recovered in one (1) and the same action, and the secretary of state may institute suits for the recovery of any timber taken contrary to law; but this shall not apply to a person renting public land and having the license of the secretary of state to take trees or timber from contiguous woodland for fuel and the like.

Miss. Code Ann. § 29-1-21 Record of tax lands.

The Secretary of State, on receiving from the chancery clerk the list of unredeemed lands sold to the state for taxes, shall enter the same in the register of tax lands by counties and in the regular order of townships, ranges and sections; and if the description of any of the lands be indefinite or defective and need to be made good by reference to the assessment roll under which it was sold, the Secretary of State may add to the description such alternative description as will clearly designate the land, prefacing the same with words “being as appears by the assessment roll of said county, for the year_______________ .”The Secretary of State, with the approval of the Governor, may sell the tax lands in the manner provided in this chapter, at such prices and under such terms and conditions as the Secretary of State with the approval of the Governor may fix, subject to the limitations imposed in this chapter, or the Secretary of State, with the approval of the Governor, may transfer any of the tax lands to any other state agency, county, municipality or political subdivision of the state.Such agency or subdivision then may retain or dispose of those lands as provided by law.If a state agency, county, municipality, or other political subdivision of the state, has applied for transfer or purchase of the tax lands, it shall have priority over all other applicants except the original owner, his heirs or assigns.The courts shall not recognize claims by the original owner, his heirs or assigns after unredeemed lands are sold to the state for taxes and received by the Secretary of State’s office or conveyed to a state agency, county, municipality or other political subdivision.

Miss. Code Ann. § 29-1-23 Definition.

Wherever the words “original owner” appear in this chapter, they shall be construed to mean the owner of the title on date of sale of land for taxes.

Miss. Code Ann. § 29-1-25 Lands acquired through error.

In cases where lands have passed from the ownership of individuals into that of the state by some mistake, oversight, or unintentional default, the land commissioner, with the approval of the governor and the attorney general, upon satisfactory proof shall, provided said lands are then held by the state, reconvey such lands to their original owners or to those claiming through the original owners upon payment of all taxes, damages, and costs accrued, on such equitable terms as may be agreed upon in each case by the owner and the land commissioner. In cases where the owners of land have, through mistake, permitted the same to be sold for taxes, and afterwards, to protect their titles, have repurchased from the land commissioner at the price fixed by law the land so forfeited, the state shall, upon satisfactory proof of said facts with the written approval of the governor and the attorney general, refund said purchase money less the amount of taxes, costs, and damages; and the land commissioner shall make a report of such facts to the next session of the legislature and ask an appropriation therefor.

Miss. Code Ann. § 29-1-27 Lands mistakenly claimed by state stricken from tax list.

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.

Miss. Code Ann. § 29-1-29 Lands mistakenly sold to state may be stricken.

The chancery clerk of any county is hereby authorized to report to the attorney general any lands that have been or may hereafter be sold to the state for delinquent taxes, the validity of which sale is in doubt, and the attorney general shall make an investigation into the subject matter. If in his opinion such sale of said land is void, he shall so notify such chancery clerk in writing, and the said clerk shall strike such land from the list of lands sold to the state of record in his office, and shall report said land to the board of supervisors for a new assessment if the assessment is invalid, or for an order for resale if the assessment is valid.

Miss. Code Ann. § 29-1-31 Void tax sales stricken.

In all cases where it appears that the claim of title of the state to the lands on the records of the land office is void on account of uncertain description, or was acquired under tax sales which were void and which passed no title to the state, the land commissioner, with the written approval of the attorney general, is hereby authorized and directed to strike such lands from the lists in his office of lands sold to the state for delinquent taxes. The land commissioner shall transmit a list of the lands thus stricken from the records of forfeited state tax lands in his office to the clerk of the chancery court of the county in which such lands are situated, and the clerk of the chancery court shall note the same on the recorded lists in his office and shall file and preserve the list of lands thus stricken from the records in his office. The land commissioner shall at the same time give written notice to the assessor of the county that such lands have been stricken from the lists of lands held by the state for the nonpayment of taxes, and it shall be the duty of the assessor to assess such lands for taxes for the proper year or years at such valuation as the assessor may deem just. Such assessment shall be made in the manner provided by law for the assessment of property which has escaped taxation for former years. And the tax collector shall collect the taxes on such lands in the manner provided by law. The striking of such lands from the lists of forfeited state tax lands in the land commissioner’s office, as herein provided, shall cancel all title or claim of the state to such lands, except for taxes due thereon at the time of the sale and accruing after the sale.

Miss. Code Ann. § 29-1-33 Sale price of tax lands.

The land commissioner with the approval of the governor is hereby authorized to sell to any bona fide purchaser any lands which may have been forfeited to the state for the nonpayment of taxes after the time allowed by law for redemption shall have expired, for such price as the land commissioner with the approval of the governor may fix; provided, however, that the minimum price for such forfeited tax land shall be two dollars ($2.00) per acre, except as otherwise provided herein. When the land commissioner has good reason to believe, however, that any of said lands are actually worth more than two dollars ($2.00) per acre, he shall cause a proper investigation to be made for the purpose of ascertaining the actual value of such lands, and such lands shall be sold for such price as the land commissioner with the approval of the governor may fix, provided that such sale price shall not be less than two dollars ($2.00) per acre as aforesaid. The land commissioner may fix different prices for separate tracts of land, but all such prices shall be subject to the approval of the governor. In cases where it reasonably appears that the actual value of any of said lands is less than two dollars ($2.00) per acre, such lands may be sold by the land commissioner, with the approval of the governor, at a price less than two dollars ($2.00) per acre; provided, however, that in no such case shall such lands be sold for less than the amount of the state, levee board (where the land is situated in a levee district), and county taxes (not including, however, the drainage district tax, if any) for which said lands were sold to the state, plus an amount equal to all penalties, fees, damages, and costs accrued up to and including the date of the sale of such lands to the state. In selling or contracting for the sale of state forfeited tax lands, it shall not be necessary that the land commissioner include in the sale price of such lands any state, drainage district, county, levee, or municipal taxes, or any special assessment.

Miss. Code Ann. § 29-1-35 Sale of land after buildings destroyed; factors Secretary of State may consider in determining sales price for land.

Where buildings and improvements situated on tax-forfeited lands have been removed or destroyed by fire, windstorm, or flood, the Secretary of State may, in his discretion, sell the tax-forfeited lands for any amount he may deem reasonable, irrespective of the amount of taxes for which the property was sold to the state. The Secretary of State, in determining the sales price for the land, may take into account the cost of cleanup and removal of debris from destroyed buildings and improvements situated thereon, or may contract with the purchaser for cleanup and removal of debris from destroyed buildings as part of the consideration for sale of the land.

Miss. Code Ann. § 29-1-37 Application to purchase tax lands.

Except as otherwise provided in subsection (2) of this section, any person desiring to purchase any state-forfeited tax land shall make application in writing to the Secretary of State for the purchase of the land, and shall state in the application: A correct description of the land sought to be purchased. The name of the former owner and the name of the person to whom the land was assessed at the time of the tax sale, and the post office address of the former owner and the post office address of the person to whom the land was assessed at the time of the sale, if known to the applicant. Whether or not the land is occupied at the date of the filing of such application, and the name of the person occupying the land, if any. The nature and value of the improvements on the land. The approximate quantity of the merchantable timber on the land, if any. Any other special information as the Secretary of State, with the approval of the Governor, may require. Each applicationshall be signed by the applicant and shall contain a declaration thatthe statements and information submitted in the application are trueand correct and are made under penalty of perjury. The Secretary ofState may require any additional information with reference to thevalue of the lands, thenature and condition of the buildings and improvements on the lands, and the value of the timberon the lands as he may deemnecessary. The applicationsshall be filed by the Secretary of State in the order in which theyare received. Each application shall be given a serial number andshall be entered on a record book on the day it is received. The recordbook shall show the name of the applicant, the serial number of theapplication, and the county in which the property is situated. Except as otherwise provided in subsection (3) of this section, the Secretary of State, with the approval of the Governor, may dispose of any state-forfeited tax land by sealed bids after three (3) weeks’ advertisement in a newspaper in the county in which the land is located. The Secretary of State may sell state-forfeited tax land by online auction. The Secretary of State may establish procedures and adopt administrative rules for the sale of state-forfeited tax land by online auction.

Miss. Code Ann. § 29-1-39 Contract for sale of tax lands.

The Secretary of State with the approval of the Governor may contract to sell any state forfeited tax lands, including state lands lying within municipalities, even though said lands may have been subdivided into blocks, lots, divisions, or otherwise and sold to the state by such descriptions. The purchase price required in the contract for the sale of state forfeited tax land shall be the same as that required in direct sale of state forfeited tax lands. In the event the Secretary of State with the approval of the governor shall decide that any state forfeited tax land shall be contracted for sale, the Secretary of State with the approval of the governor shall fix a price for the sale of such lands. Said contract for the sale of such lands shall provide that a part of the purchase price shall be paid in cash, and that the balance of such purchase price shall be paid in equal annual installments extending over a period not to exceed five (5) years, said period to be fixed by the Secretary of State. The purchaser in said contract of sale shall agree that he shall pay all installments of the purchase price and all taxes and special assessments that may become due on said lands during the continuance or life of said contract, that he shall not cut any merchantable timber nor commit any waste of any kind on said land without the written permission of the Secretary of State and that he shall not allow any other person to cut any merchantable timber therefrom or permit any waste of any kind thereon until said purchaser has secured a patent from the state in accordance with his contract of sale. Contracts for sale of state forfeited tax lands shall not be transferred nor assigned without the written consent of the Secretary of State. All applications for contracts of sale shall be made on written forms prepared by the attorney general and approved by the Secretary of State and shall be kept on file in the office of the Secretary of State as public records. At such time as the purchaser shall have paid the entire purchase money under any contract of sale and shall have complied with all of the other provisions of said contract of sale, the Secretary of State shall issue a state land patent as in other cases of the sale of state lands.

Miss. Code Ann. § 29-1-41 Unlawful to cut timber until purchase price is paid.

It shall be unlawful for any person who has contracted to purchase any state forfeited tax lands to cut, sell, or dispose of any merchantable timber on said lands before the purchase price has been fully paid and a patent duly executed and delivered as provided in this chapter. Any person who shall cut, sell, or dispose of any merchantable timber on any such lands before the purchase price has been fully paid and a patent duly executed and delivered shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), or by imprisonment in the county jail for a term not to exceed six (6) months, or by both such fine and imprisonment, in the discretion of the court.

Miss. Code Ann. § 29-1-43 Lands under contract for sale taxable.

When any contract for the sale of state forfeited tax lands shall be made, as provided in Section 29-1-39, such lands shall then become taxable in all respects and to the same extent and in like manner as where patents are issued, except that such lands under contract for sale shall not be sold for taxes while the state is the holder of the legal title. It shall be the duty of the land commissioner to give notice in writing to the clerk of the chancery court of the county in which the land is situated, and likewise the clerk of the municipality if such land be situated in a municipality, that such land is under contract for sale, giving the name of the purchaser and the price. The chancery clerk, and the municipal clerk where the land is located in a municipality, shall file said notices and enter the land upon the assessment rolls and shall clearly designate that such land is public land which has been contracted for sale. Such land shall thereupon be assessed for taxes as other lands are assessed, and the tax collector of the county, and the municipality where said land is located in a municipality, shall collect the taxes thereon as in cases of additional assessments, as provided by Section 29-1-83, with reference to patents.

Miss. Code Ann. § 29-1-45 Cancellation of contract of sale.

If taxes become delinquent on lands which are contracted for sale or on any part thereof, the tax collector shall, within thirty (30) days after such delinquency, certify such fact in writing to the Secretary of State and said tax collector shall neither advertise nor sell such land at a tax sale. If said land should be sold at a tax sale, the sale shall be void as against the state, and the state’s title thereto shall not be affected by said sale. Likewise, if such a tax sale is made, the tax collector shall be liable on his official bond to the purchaser at said sale in the penal sum of twenty-five dollars ($25.00) plus all actual damages suffered by said purchaser. Within fifteen (15) days after receipt of notice from the tax collector that said lands are delinquent for taxes, or if no notice is given by said tax collector then within thirty (30) days after the Secretary of State ascertains that there is a delinquency in the payment of taxes on said land, the Secretary of State shall cancel the contract of sale and shall, within said period of thirty (30) days, inform the contract purchaser of such cancellation by mail at the post office address contained in the application. The said notice shall be given by registered mail with return receipt requested. The Secretary of State shall likewise immediately notify the clerk of the board of supervisors of the county in which said land is situated of the cancellation and the clerk shall report said action to the board of supervisors of said county, who shall have said land stricken from the assessment roll and also stricken from the tax sale list, if the same is contained thereon. The land shall then be re-entered on the record in the Secretary of State’s office, the former entry of the contract of the purchase shall be marked “canceled” on the Secretary of State’s records, and the land shall become subject to disposition by the Secretary of State in the same manner as if no contract of sale had been made. In case the Secretary of State should fail to give notice of the cancellation of said contract or should fail to cancel said contract within the time stipulated herein, the Secretary of State may cancel and give said notice of cancellation on any subsequent date. If said land is located in a municipality, the acts and duties provided herein to be performed by the clerk of the board of supervisors and the board of supervisors shall be performed in like manner by the municipal clerk and the governing authorities of said municipality.

Miss. Code Ann. § 29-1-47 Purchase price forfeited.

On the cancellation of the contract of sale, as provided in the preceding sections of this chapter, that portion of the purchase price paid by the purchaser shall be forfeited to the state as liquidated damages, and the contract purchaser shall lose all rights which he had under the contract of sale. If any waste has been committed or allowed by the purchaser on said land, said purchaser shall, in addition to the liquidated damages, be liable for all actual damages to said land.

Miss. Code Ann. § 29-1-49 Tax land may be sold to drainage district.

The land commissioner, with the approval of the Governor, is hereby authorized to sell state forfeited tax lands lying within a drainage district to the board of drainage commissioners of such district in the manner provided by Section 51-33-45.

Miss. Code Ann. § 29-1-51 Tax land may be sold to municipality.

The Secretary of State, with the approval of the Governor, is hereby authorized to sell state forfeited tax lands situated within the corporate limits of a municipality to the governing authorities of such municipality in the manner provided by law. If a municipality makes an application to purchase those lands, the municipality shall have priority over all other applicants except the original owner, his heirs or assigns. As an alternative method to disposing of tax lands situated within a municipality, the Secretary of State, with the approval of the Governor, may transfer those lands to the municipality, which then may retain or dispose of the lands as provided by law.

Miss. Code Ann. § 29-1-53 Sale of tax; forfeited improvements.

Where one party owns lands and another owns the improvements thereon, and the lands and improvements are assessed separately and the improvements are sold to the state for nonpayment of taxes, the state land commissioner shall have authority to sell and dispose of said improvements by patent under the same terms and conditions that he may dispose of tax-forfeited lands.

Miss. Code Ann. § 29-1-55 Sale of tax-forfeited timber.

Where timber standing on lands is assessed to persons other than those owning the fee title to the lands, and the taxes thereon are not paid and such timber is sold to the state for nonpayment of taxes, the Secretary of State may sell and dispose of such timber rights in the same manner as he may sell and dispose of tax-forfeited lands, and the proceeds received by said Secretary of State for the sale thereof shall be divided between the state, county, levee board, and drainage district as provided by law for the disposition of the proceeds derived from the sale of tax-forfeited lands. The owner in fee of lands may purchase from the state any tax-forfeited timber rights on lands owned by him in fee, regardless of the amount of lands that he may own.

Miss. Code Ann. § 29-1-57 Sale of buildings, personal property and land associated with tax lands; factors Secretary of State may consider in determining sale price for land.

Where tax-forfeited lands have situated thereon buildings or personal property which are deteriorating, the Secretary of State may sell and dispose of the buildings, personal property and land for any consideration he may deem reasonable, irrespective of the amount of taxes for which same was sold. Where the buildings or personal property have deteriorated to the condition they are unsafe or constitute a nuisance, the Secretary of State, in determining the sales price for the land, may take into account the cost of cleanup and removal of the buildings and personal property situated thereon, or may contract with the purchaser for cleanup and removal of the buildings and personal property as part of the consideration for sale of the land.

Miss. Code Ann. § 29-1-59 Sale price of swamp and overflowed lands.

The minimum sale price of the swamp and overflowed lands is one dollar and twenty-five cents ($1.25) per acre, and the land commissioner may sell them at that price unless the governor and land commissioner deem any of said lands to be worth more than said sum, in which event it will be their duty to fix the price of such of said lands at what they shall believe the interest of the state to require. When the price has been so fixed, it shall be entered of record on the register containing the list of such lands for sale, and shall not be reduced within two (2) years thereafter nor sold at any other price, until changed in like manner.

Miss. Code Ann. § 29-1-61 Sale price of internal improvement lands.

The internal improvement lands may be sold by the land commissioner at the same price as the swamp and overflowed lands, subject to be fixed in the same manner and under like regulations.

Miss. Code Ann. § 29-1-63 Sale price of Chickasaw school lands.

The Chickasaw school lands are to be sold by the land commissioner at the price of not less than Six Dollars ($6.00) per acre unless said lands are situated in a levee district outside of and unprotected by the levees, in which case they shall be sold for not less than One and Twenty-five Hundredths Dollars ($1.25) per acre.

Miss. Code Ann. § 29-1-65 Sale price of other lands.

All lands fallen or falling to the state by escheat, or coming to it in any other manner; all lands belonging to the State of Mississippi which were ceded to the State of Mississippi by the United States government for a seat of government which are located in Pearl River swamp and subject to overflow, and all other seat of government lands which have been surveyed into blocks and lots in the City of Jackson, Mississippi, which were a part of the original lands ceded by the federal government to the State of Mississippi for a seat of government and which have never been disposed of by the State of Mississippi; and all accretions near the mouth of the Pascagoula River, heretofore surveyed by the state; and all other lands within the borders of the state, not belonging to the United States nor owned by another, are property of the state and are to be managed and disposed of through the Secretary of State. The Secretary of State, with the approval of the Governor, may sell any of such lands, (except as otherwise provided in this chapter), at the same price as the swamp and overflow lands, subject to be fixed in the same manner and under like regulations. Provided that all lands belonging to the State of Mississippi which were ceded to the State of Mississippi by the United States government for a seat of government which are located in Pearl River swamp and subject to overflow, and all other seat of government lands which have been surveyed into blocks and lots in the City of Jackson, Mississippi, which were a part of the original lands ceded by the federal government to the State of Mississippi for a seat of government and which have never been disposed of by the State of Mississippi, shall not be sold by the Secretary of State, with the approval of the Governor, unless and until the Legislature by legislative act shall have approved the sale of such seat of government lands, or any part thereof. If, subsequent to the sale of lands specified in this section, the State of Mississippi shall purchase or otherwise reacquire such lands, the lands so acquired shall return to its previous status and be known as lands originally ceded to the State of Mississippi by the United States government for a seat of government.

Miss. Code Ann. § 29-1-67 Sale of lands in municipalities.

Land situated within municipalities which has once been patented either by the United States government or the State of Mississippi, and the title to which has thereafter, by escheat, tax sale, or otherwise become vested in the State of Mississippi, may be sold or contracted for sale by the land commissioner, with the approval of the governor, at such price and under such terms and conditions as they may fix, even though it may have been subdivided into lots, blocks, divisions, or otherwise and escheated, or was sold to the state by such description. In selling such lands and the improvements thereon, if any, the land commissioner shall take into consideration the location thereof and the improvements situated thereon, and may ask and obtain greater prices therefor than for other lands.

Miss. Code Ann. § 29-1-69 Sale of certain lands sold by municipalities.

Lands situated in municipalities which have heretofore escheated to or titles thereto become vested in the state, and which have been sold by the land commissioner of the state at a fair and reasonable price but under invalid patents, may be conveyed to the original holder of the patents or, if he has sold same, to his vendee at such reasonable price as the land commissioner with the approval of the governor and the attorney general shall fix; and such purchaser shall be allowed as credit on such price the amount heretofore paid therefor, with six percent (6%) interest compounded annually on the same not to exceed the present value as fixed by such officers. And no land heretofore sold, or attempted to be sold, shall again be sold until a period of thirty (30) days after the mailing of notice by registered mail to the original buyer or his vendee, if his post-office address is known, informing such buyer or his vendee of his rights hereunder. Whenever the post office address of such person is not known, notice shall be published in a newspaper published in the county where the land is located, once a week for two (2) weeks, giving a description of such land and of the rights of such buyers or their vendees. No deed shall be made to such buyer or his vendee until such person shall make affidavit that he bought the same in good faith and has not since sold his interest therein.

Miss. Code Ann. § 29-1-71 Sale of lands for municipal defense projects.

When it is sufficiently shown to the Governor and Secretary of State that any tax-forfeited or escheated lands owned by the state, whether within or without the corporate limits of any municipality if located within ten (10) miles thereof, are needed by any municipality in connection with any national defense project which such municipality is sponsoring, the Secretary of State with the approval of the Governor is hereby authorized to sell on an acreage basis any such lands so owned by the state to any municipality, without limit as to quantity or manner in which such land is subdivided, for such price as the Secretary of State with the approval of the Governor may fix. Provided, however, that the minimum price for such land shall be One Dollar ($1.00) per acre. The conveyance of such lands by the state shall be by patent executed by the Secretary of State under the seal of the land office, which patent shall contain all of the lands sold, and such patent shall convey to the municipality a fee simple title to the lands therein described. In the event the price for which such land is sold is not sufficient to pay the fees and costs allowed to the county tax collector and chancery clerk, as in cases of the redemption of lands for tax sales, under the provisions of Section 25-7-21, Mississippi Code of 1972, the Secretary of State shall apportion the purchase money derived from the sale of such lands hereunder between the county tax collector and chancery clerk upon the basis of the amount of fees due each of them, and the sum thus allotted shall be paid in the manner provided in Section 29-1-95, Mississippi Code of 1972, and shall be in full settlement of all fees due such officers. Municipalities buying lands hereunder shall not be required to file the application required by Section 29-1-37, Mississippi Code of 1972, and such application as the municipality may file to purchase land hereunder may be promptly acted upon by the Governor and Secretary of State.

Miss. Code Ann. § 29-1-73 Quantity purchased by one person.

One person may purchase or contract to purchase as much as one-quarter (1/4) section of the public lands in one year, and no more (except Lowry Island lands, which are not to be limited as to amount purchased); and all lands acquired, directly or indirectly, by any person in contravention of this chapter shall escheat to the state, and all moneys and fees paid therefor shall be forfeited. The restrictions herein contained limiting to one-quarter (1/4) section the quantity of land which may be purchased by any person in one (1) year shall not apply in any manner to the original owner or mortgagee of state forfeited tax lands at the time title matured in the state, nor to his heirs, executors, or administrators; nor shall such restriction apply to the board of drainage commissioners of any drainage district in the purchase of lands situated in such drainage district, as provided in Section 51-33-45, nor to the United States government in the purchase of lands under the provisions of Section 3-5-11, or under the provisions of other laws authorizing the sale of such lands to the United States government.

Miss. Code Ann. § 29-1-75 Who may not purchase public lands [Repealed effective July 1, 2022].

Except as otherwise provided in this section, neither a corporation nor a nonresident alien, nor any association of persons composed in whole or in part of nonresident aliens, shall directly or indirectly purchase or become the owner of any of the public lands; and every patent issued in contravention hereof shall be void. A banking corporation owning such tax-forfeited lands or holding a mortgage or deed of trust thereon at the time of the sale to the state, and whose mortgage or deed of trust is still in force and effect, may purchase such lands, regardless of acreage, owned by it as aforesaid or on which it held a mortgage or deed of trust. In event of a purchase by such corporation as a mortgagee, such lands shall be held for the benefit of the mortgagor subject to all the terms and conditions of the mortgage or deed of trust held by the purchasing banking corporation and, upon payment of the debt secured by such mortgage or deed of trust, together with interest and incidents, such banking corporation shall in that event reconvey such lands to the original mortgagor, his heirs or assigns. Any other nonbanking corporation may purchase lands sold or forfeited to the state for delinquent taxes under any section of Chapter 1, Title 29, specifically relating to the sale of such tax-forfeited lands by the Secretary of State. A nonbanking corporation purchasing land sold or forfeited to the state shall be subject to the acreage limitations of Section 29-1-73. Nonresident aliens may acquire and hold not to exceed three hundred twenty (320) acres of public lands in this state for the purpose of industrial development thereon. In addition, any nonresident alien may acquire and hold not to exceed five (5) acres of public lands for residential purposes. If any land acquired by a nonresident alien for the purpose of industrial development ceases to be used for industrial development, it shall escheat to the public body that sold such land to the nonresident alien. This section shall stand repealed on July 1, 2022.

Miss. Code Ann. § 29-1-77 Sale or lease to highway commission.

The land commissioner with the approval of the Governor is hereby authorized to sell, lease, or donate to the State Highway Commission or to any county or counties or the Natchez Trace Commission, for right of way purposes or for road material used or useful in the construction or maintenance of state, federal, and county highways, any of the public lands of the state, regardless of the quantity of said lands.

Miss. Code Ann. § 29-1-79 How purchase money paid.

The Secretary of State shall receive the purchase money of lands, which purchase money shall be paid into the Treasury. In the event a patent has not been finally completed within thirty (30) days after purchase money has been paid to the Secretary of State, then, upon written request to the Secretary of State by the party making the application to purchase state land, there shall be refunded all money, less fees provided under this chapter, paid upon the application to purchase state land. The Secretary of State shall issue a warrant upon the State Treasurer for the sum of money to be refunded; the warrant shall be paid as all other warrants are paid. The application upon which any money is refunded shall be void, and no patent shall be granted thereon.

Miss. Code Ann. § 29-1-81 Issuance of patents and contracts.

All conveyances of land by the state in fee shall be by patent issued from the Secretary of State’s office; every patent issued shall be under the great seal, signed by the Secretary of State. The patent shall be issued by the Office of the Secretary of State and delivered to the patentee. A copy thereof shall be retained by the Secretary of State among the records of his office. The Secretary of State may file the original patent with the chancery clerk and such filing shall constitute the delivery of the patent to the patentee. Prior to filing the original patent, the Secretary of State shall collect from the patentee the sum of Twenty Dollars ($20.00) to cover the cost of filing the patent. Failure of the Secretary of State to file the patent shall not affect its validity. All contracts of sale of public lands shall be issued from the Secretary of State’s office in duplicate; and every contract issued shall be under the great seal, signed by the Secretary of State and countersigned by the Governor. No more than one-quarter (1/4) section of land shall be embraced in the same patent or contract, except as otherwise provided by law.

Miss. Code Ann. § 29-1-83 Land sold by the state to be assessed for taxes.

When a patent shall issue for public lands, the land commissioner shall notify the clerk of the chancery court and the tax assessor of the county in which it is situated of the fact, giving the name of the patentee, a description of the land, and the price per acre. Said land shall, after January 1st of the next year after issuance of patents, be assessed for taxes as other lands are.

Miss. Code Ann. § 29-1-85 Failure of title to public lands.

If the title to any public land sold by the state through the State Fiscal Officer or Secretary of State or by any municipality, except land forfeited to the state for the nonpayment of ad valorem taxes, shall fail, or shall have failed, the state or the municipality, as the case may be, shall refund the purchase-money to its vendee or his heirs or assigns; and if no profits have been received from the lands, then all taxes shall be returned also, and all fees paid, with interest at six percent (6%) per annum. Except as provided in this chapter, the question of failure of title can only be determined in a suit filed in the county in which the land is situated, and the Secretary of State or the municipality, as the case may be, shall be made a party to the suit. Where the failure of title shall have been caused by the cancellation of a contract or a patent issued by the state, or a deed from the municipality, under the requirements of any law or decree of a chancery court of this state, directing cancellation in favor of prior purchasers, or through the failure of the state’s title, or the title of the municipality, as the case may be, where the failure shall have been caused by the striking of the land from the state land rolls under the requirements of any law of this state, the failure of title so caused shall not be required to be determined by decree of court.

Miss. Code Ann. § 29-1-87 Patents cancelled where state has no title; refund to purchasers for cancelled patents; determination of failure of title.

If the State of Mississippi, through the State Fiscal Officer or Secretary of State's office, has heretofore issued or shall hereafter issue a patent or patents for any lands to which the state holds no title, or which did not belong to it at the time of the issuance of the patent or patents, or any part of which land may have caved into the river before the issuance of the patent or patents, or by oversight or otherwise two (2) patents may have been or may hereafter be issued therefor, the Secretary of State shall investigate the case and report to the Attorney General, who, if he shall find the lands so patented did not belong to the state, shall so report to the Secretary of State. If the Secretary of State shall find that such lands or any part thereof had caved into the river before the issuance of the patent, or that the patentee did not acquire any land or title under the patent, he shall mark the patent or patents or, in case of the loss of the original, a certified copy of the patents, “cancelled,” and refund the purchaser the amount paid to and retained by the state for the cancelled patent or patents, if any. The Secretary of State shall certify all cancellations to the clerk of the chancery court of the county in which the patents have been recorded, and the clerk shall thereupon cancel the record of it. That part of the purchase price paid to local governmental entities by the Secretary of State shall be refunded to the purchaser of the lands by the local governmental entities that received the funds. Any fees paid to the local governmental entities shall be refunded to the purchaser by the recipient of the fees. When only a part of the purchase-money is refunded, it shall be first noted by the Secretary of State in ink across the face of the patent and then noted by the chancery clerk upon the record of patent, cancelling it in that proportion only. Except as provided in this chapter, the question of failure of title can only be determined in a suit filed in the county in which the land is situated, and the Secretary of State or municipality, as the case may be, shall be made a party to the suit. Where the failure of title shall have been caused by the cancellation of a contract or a patent issued by the state under the requirements of any law or decree of a chancery court of this state directing cancellation in favor of prior purchasers, or through the failure of the state’s title, as the case may be, where the failure shall have been caused by the striking of the land from the state land rolls under the requirements of any law of this state, the failure of title so caused shall not be required to be determined by decree of court.

Miss. Code Ann. § 29-1-89 Certain entries cancelled.

If it appear to the land commissioner that any land has been sold and patented to several parties, he shall report the facts to the legislature, with information of the amount of purchase-money to be refunded, and ask for an appropriation therefor if, in his opinion, the state had received and ought to refund anything.

Miss. Code Ann. § 29-1-91 Taxes remain a charge on redeemed land.

If the state’s title to any land certified into the land office fail, and the land be reclaimed or redeemed before or after sale by the state, the taxes for which it was sold and the taxes for each subsequent year and all officers’ fees shall remain and become a charge upon the land as if it had been regularly assessed to the owner in each of said years. If the title to any land purchased by any municipality under any provisions of Sections 21-33-69, 21-33-73, or 21-37-49 shall fail, and the land be reclaimed before or after any sale by the municipality, the municipal, municipal separate school, and/or special improvement or other taxes for which it was sold, and any and all of such taxes for any subsequent year, and all officers’ fees shall remain and become a charge upon such land, subordinate only to state and county taxes, as if it had been regularly assessed to the owner in each of said years.

Miss. Code Ann. § 29-1-93 Fees of county officers.

The fees of all county officers allowed by law in connection with land sold to the state for taxes shall be paid by the state when such land shall be sold by the state. Upon such sale the land commissioner shall carefully calculate said fees and shall certify the same to the auditor who, if he finds the same correct, shall issue his warrants therefor to the proper persons; provided, that said fees shall lapse as to any land not sold within ten (10) years after the period of redemption has expired.

Miss. Code Ann. § 29-1-95 County, municipality, public school district, drainage district and levee board taxes; funding of agency expenses; deposit of monies into State General Fund and use of monies so deposited.

All taxes due the county, municipality, public school district, drainage district or levee board on lands sold to the state for taxes and listed into the Secretary of State’s office shall remain in abeyance until the land be sold, and thereafter such taxes shall be paid out of the purchase money; but state, county, municipality, public school district, drainage district or levee board taxes shall not accrue on such lands after the fiscal year in which it was certified to the state. Upon the payment of the purchase money of any tax land into the Treasury, the Secretary of State shall certify to the Department of Finance and Administration and to the Treasurer the amount of fees and costs allowed to the county tax collector and chancery clerk, as in cases of the redemption of lands from tax sales, under the provisions of Section 25-7-21; and the Department of Finance and Administration shall issue warrants in favor of such county tax collector and chancery clerk for the amount of such fees. The Secretary of State shall also certify to the Department of Finance and Administration and the Treasurer the amount of the county, municipality, public school district, drainage district and levee board taxes for which said land was sold to the state, and all taxes accruing on said land until the year in which it was certified to the state; and the Department of Finance and Administration shall issue warrants in favor of the proper county, municipality, public school district, drainage district, and levee board for the said four (4) years’ taxes. The balance of the purchase money shall be deposited into a special fund to be known as the “Land Records Maintenance Fund,” that is hereby created in the State Treasury. The fund shall be administered by the Secretary of State. Any amount on hand in said Land Records Maintenance Fund at the end of the fiscal year that is not necessary to pay any obligations to local governmental units set out in this subsection shall, after June 30 of each year, be transferred to the General Fund, and shall not be authorized for expenditure by the Secretary of State to reimburse or otherwise defray the expenses of any office administered by the Secretary of State. If, after the payment of the fees and costs allowed to the county tax collector and the chancery clerk, as aforesaid, the balance of the purchase money of any tax land paid into the Treasury shall be insufficient to cover the amount of the state, county, municipality, public school district, drainage district or levee board taxes due thereon, or if the records of the Secretary of State fail to show the amount of state, county, municipality, public school district, drainage district or levee board taxes accruing for the years until said land was certified to the state, on lands sold by the Secretary of State, he shall apportion the balance of the purchase money derived from the sale of such lands between the state, county, municipality, public school district, drainage district and levee board upon the basis of the amount of taxes due the state, county, municipality, public school district, drainage district and levee board, respectively, at the time said land was struck off to the state for delinquent taxes by the sheriff and tax collector, and for which said lands were struck off to the state. All funds derived from the sale of properties under the provisions of Sections 7-11-15, 29-1-27, 29-1-29, 29-1-35, 29-1-37, 29-1-53 through 29-1-57, 29-1-73 and 29-1-81 through 29-1-87 shall be handled in the manner provided herein for funds derived from the sale of lands. From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law. The requirements of this subsection (4) shall not apply to disbursements made to local governmental units from the Land Records Maintenance Fund, and to any funds which by law are to be collected and deposited to the Land Records Maintenance Fund. From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section. This prohibition shall not apply to payments made from the Land Records Maintenance Fund provided for in subsection (1) of this section.

Miss. Code Ann. § 29-1-97 Lien of drainage district or municipality not abated.

When any land is situated in a drainage district and is subject to any special drainage district assessment which is secured by a lien on said land, such lien shall not be abated or cancelled on account of the sale of such land to the state for delinquent taxes, but such lien shall be held in abeyance during the period the property is owned by the state and, immediately upon the title to the land passing from the state by virtue of a sale, such lien shall again become effective. And, likewise, when any land is situated in a municipality and is subject to any special municipal benefit assessment which is secured by a lien on the land, such lien shall not be abated or cancelled on account of the sale of such land to the state for delinquent taxes, but such lien shall be held in abeyance during the period such property is owned by the state and, immediately upon the title to the state passing from the state by virtue of a sale, such lien shall again become effective.

Miss. Code Ann. § 29-1-99 Easements for flood control, etc.

The land commissioner of the State of Mississippi, with the approval of the governor, is hereby authorized and empowered to grant or donate easements in and to the public lands of the state to any drainage district, flood control district, or to any county in this state, or to the United States or to any agency thereof, for the construction and the maintenance of flood control canals and ditches, or drainage canals and ditches, or other flood control or drainage instrumentalities.

Miss. Code Ann. § 29-1-101 Easements for pipe lines.

The Secretary of State, for and on behalf of the state, may convey an easement or easements for the construction and maintenance of pipe lines in, on, under, and across all of the state land owned (including that submerged or wherever the tide may ebb and flow) now or hereafter acquired, excepting, however, state highway rights-of-way, sixteenth section school land, lieu lands, and forfeited tax land and property the title to which is subject to any lawful redemption, and excepting the state land comprising the old asylum property located in the City of Jackson, property of the Department of Mental Health, the Parchman Penitentiary property located in Sunflower County, Mississippi, and all other Penitentiary property, to any person, firm, or corporation constructing or operating a refinery for the refining of oil, gas, or petroleum products in the state, or to any person, firm, or corporation transporting by pipe line any substance to or from any such refinery in this state, for such consideration as the Secretary of State deems just and proper, which shall be subject to approval by the Secretary of State, the Governor, and the Attorney General of the state, for easements in, on, under, and across the state-owned land.

Miss. Code Ann. § 29-1-103 Liability for damages in construction of pipe lines.

No such pipe line shall be built or constructed in a manner to be dangerous to persons or property, nor in a manner to interfere with the common use of public lands, and the owner of any such pipe line shall be responsible in damages for any injury caused by construction or use of such pipe line.

Miss. Code Ann. § 29-1-105 Restrictions on construction or use of pipe lines.

The right to construct or use any such pipe line in, on, under, or across land which is submerged or whereover the tide may ebb and flow shall be subject to the following: The paramount right of the United States to control commerce and navigation; and The right of the public to make free use of the waters; and The restrictions and prohibitions contained in Section 81 of the Mississippi Constitution of 1890.

Miss. Code Ann. § 29-1-107 Leasing or renting of surface and submerged lands.

The Secretary of State with the approval of the Governor shall, as far as practicable, rent or lease all lands belonging to the state, except as otherwise provided by law for a period of not exceeding one (1) year, and account for the rents therefrom in the same manner as money received from the sale of state lands, provided that no state land shall be rented or leased to individuals, corporations, partnerships, or association of persons for hunting or fishing purposes. Property belonging to the state in municipalities, even though it may have been subdivided into lots, blocks, divisions, or otherwise escheated or was sold to the state by such description, may likewise be leased or rented by the Secretary of State under the terms provided above for other state lands, and the rents accounted for in the same manner. The state shall have all the liens, rights and remedies accorded to landlords in Sections 89-7-1 through 89-7-125; said leases and rental contracts shall automatically terminate on the date provided in said leases or contracts. The Secretary of State, with the approval of the Governor, may rent or lease surface lands, tidelands or submerged lands owned or controlled by the State of Mississippi lying in or adjacent to the Mississippi Sound or Gulf of Mexico or streams emptying therein, for a period not exceeding forty (40) years for rental payable to the state annually. However, the term of any lease of state public trust tidelands to a person possessing a license under the Mississippi Gaming Control Act shall be governed by the provisions of subsection (4) of this section. The lessee under such agreement may construct such necessary items for marking channels, docking, wharfing, mooring or fleeting vessels which shall be in aid of navigation and not obstructions thereto. A lessee of record may be given the option to renew for an additional period not to exceed twenty-five (25) years; however, the term of a renewal for a lease of state public trust tidelands to a person possessing a gaming license under the Mississippi Gaming Control Act shall be governed by the provisions of subsection (4) of this section. The holder of a lease of public trust tidelands, at the expiration thereof, shall have a prior right, exclusive of all other persons, to re-lease as may be agreed upon between the holder of the lease and the Secretary of State. Leases shall provide for review and rent adjustments at each fifth anniversary tied either to the All Urban Consumer Price Index-All Items (CPI) or to an appraisal which deducts the value of any improvements by the lessee which substantially enhance the value of the land. In the case where the initial rental was based on the value set by the ad valorem tax rolls, then the rent review and adjustment clause shall be likewise based on the value set by such tax rolls. In the event that the lessor and lessee cannot agree on a rental amount, the lease may be cancelled at the option of the lessor. The lessee shall, within thirty (30) days after execution of a sublease or assignment, file a copy thereof, including the total consideration therefor, with the Secretary of State. This paragraph shall not apply to a lease of state public trust tidelands or submerged lands to a person possessing a gaming license under the Mississippi Gaming Control Act who operates a gaming establishment on such tidelands. Provided, however, the current occupants of public trust tidelands that were developed after the determinable mean high-water line nearest the effective date of the Coastal Wetlands Protection Law shall pay an annual rental based on the fair market value as determined by the assessed valuation of the property. The holder of a lease of public trust tidelands, at the expiration thereof, shall have a prior right, exclusive of all other persons, to re-lease as may be agreed upon between the holder of the lease and the Secretary of State. This section shall apply to any person possessing a license under the Mississippi Gaming Control Act who operates a gaming establishment in any of the three (3) most southern counties of the state. The following shall apply to all leases of state public trust tidelands executed by such a licensee: Every lease executed after August 29, 2005, shall be for a period of thirty (30) years for rental payable to the state annually. By operation of this section, any lease executed before August 29, 2005, may, at the option of the lessee, either remain at the term stated in the original execution of the lease or be converted to a thirty-year term lease, beginning on such date after August 29, 2005, that the lessee either resumes or begins permanent gaming activities as approved by the Mississippi Gaming Commission, and the lessee shall be required to comply with all other provisions of the lease. Should the lessee choose to operate in a structure that is not on state public trust tidelands and that is on property contiguous to tidelands leased by the lessee, the lessee shall be required to comply with all other provisions of the lease and shall be exempt from the assessment provided for in paragraph (c) of this subsection. Easements for and rights-of-way for public streets and highways shall not be construed to interrupt the contiguous nature of a parcel of property. In the event that a lessee does not elect either to remain bound by the original term of the lease or to convert the lease to a thirty-year term, the Secretary of State may lease the state public trust tidelands that are the subject of the lease to any other person or entity. Leases shall provide for review and rent adjustments at each annual anniversary tied to the All Urban Consumer Price Index-All Items (CPI). In the case of the renewal of a lease after the expiration of the original thirty-year term under this subsection, each renewal shall be for a term of thirty (30) years. The base rate to which the CPI shall apply for purposes of executing the subsequent lease shall be negotiated by the lessee with the Secretary of State. For calendar year 2006, the annual in-lieu tidelands assessment paid by the licensee to the fund shall be: 1. Four Hundred Thousand Dollars ($400,000.00), if the capital investment in the part of the structure in which licensed gaming activities are conducted is Fifty Million Dollars ($50,000,000.00) or less. 2. Four Hundred Fifty Thousand Dollars ($450,000.00), if the capital investment in the part of the structure in which licensed gaming activities are conducted is equal to or more than Fifty Million Dollars ($50,000,000.00) but less than Sixty Million Dollars ($60,000,000.00). 3. Five Hundred Thousand Dollars ($500,000.00), if the capital investment in the part of the structure in which licensed gaming activities are conducted is equal to or more than Sixty Million Dollars ($60,000,000.00) but less than Seventy-five Million Dollars ($75,000,000.00). 4. Six Hundred Thousand Dollars ($600,000.00), if the capital investment in the part of the structure in which licensed gaming activities are conducted is equal to or more than Seventy-five Million Dollars ($75,000,000.00) but less than One Hundred Million Dollars ($100,000,000.00). 5. Seven Hundred Thousand Dollars ($700,000.00), if the capital investment in the part of the structure in which licensed gaming activities are conducted is equal to or more than One Hundred Million Dollars ($100,000,000.00) but less than One Hundred Twenty-five Million Dollars ($125,000,000.00). 6. Seven Hundred Fifty Thousand Dollars ($750,000.00), if the capital investment in the part of the structure in which licensed gaming activities are conducted is equal to or more than One Hundred Twenty-five Million Dollars ($125,000,000.00). For each calendar year thereafter, the Secretary of State shall review and adjust the value of the capital investment and the annual in-lieu tidelands assessment due. Such review and adjustment shall be tied to the CPI. Except as otherwise provided in this paragraph, any person possessing a license under the Mississippi Gaming Control Act who does not lease public trust tidelands from the state or any of its political subdivisions, and who operates a gaming establishment in any of the three (3) most southern counties of the state, shall pay an annual in-lieu tidelands assessment to the Public Trust Tidelands Assessments Fund (hereinafter referred to as “fund”) created in Section 29-15-10, in the amount and manner provided for in this paragraph. This paragraph shall not apply to a gaming licensee if the licensee conducts gaming in a structure that is located on property that is leased from the Mississippi State Port at Gulfport or any political subdivision of the state, or to a licensee who conducts gaming in a structure that is located on property that is leased to the licensee jointly by the State of Mississippi and the City of Biloxi; however, with regard to property owned by a political subdivision of the state, this exception shall only apply to property owned by the political subdivision on August 29, 2005, if legal gaming could have been conducted on such property on that date. This paragraph shall not apply to a gaming licensee if the licensee conducts gaming in a structure that is located on property that is not leased from the State of Mississippi and/or a political subdivision of the State of Mississippi and is not on state public trust tidelands, and if the licensee conducted gaming on that property before August 29, 2005.

Miss. Code Ann. § 29-1-109 Fees or commissions prohibited for collecting rent on state-owned property.

It shall be unlawful for any officer or employee of the State of Mississippi or any department, institution, or agency thereof to pay or authorize the payment of any fee, commission, or compensation whatsoever to any person for the collection of rents arising from any property owned by the State of Mississippi or any department, institution, or agency thereof. Any person who shall pay or authorize the payment of any such fees, commissions, or compensation shall be civilly liable to the State of Mississippi in double the amount of the fees, commissions, or other compensation so paid.

Miss. Code Ann. § 29-1-111 Duplicate of conveyance issued.

When any conveyance or any release upon redemption made by the auditor or the land commissioner shall be lost or destroyed, upon the application of the person interested, the land commissioner may make another conveyance or release of the same land to the person to whom the first was made. The latter shall be in lieu of the former, shall be marked “duplicate,” and shall have the same effect.

Miss. Code Ann. § 29-1-113 Presumption of patent in absence of record.

Whenever a sale of land for delinquent taxes to the state has been certified to the state land commissioner for more than twenty-five (25) years and there is no record in the land commissioner’s office of said lands having been patented out of the state, there shall arise a presumption that said land has been duly patented out of the state. The land commissioner, with the consent of the attorney general, upon application of anyone claiming title to said land and upon his furnishing proof that the taxes to the state and county have been paid on said land for each year for the past ten (10) years, is hereby authorized to strike said sale, which striking shall be a disclaimer of all right, title, or interest which the State of Mississippi has in such lands.

Miss. Code Ann. § 29-1-115 Presumption of validity of patents of forfeited tax land.

Whenever any forfeited tax land patent has been issued by the state for a period of at least ten (10) years, and the patentee has paid into the state treasury the price fixed by the land commissioner, and all taxes accruing and payable upon the land described in such patent subsequent to the issuance thereof have been paid, it shall be presumed that in the procurement of such patent the patentee paid a valid, legal, and adequate consideration therefor, complied with all the requirements of law, and practiced no fraud upon the state, and that such patent is a valid and legal patent; and said state shall thereafter be forever precluded and estopped from questioning the validity of such patent.

Miss. Code Ann. § 29-1-117 Titles and claims vacated and relinquished.

All apparent title and claims of the State of Mississippi to and for lands on account of their sale for delinquent taxes prior to the sales under the Abatement Act of 1875, now held by the state, are hereby vacated and relinquished, leaving the apparent title in those who would have been the owners of the land had not such sales been made, as was the intent and purpose of said act.

Miss. Code Ann. § 29-1-119 Patents to issue in certain cases.

Where the records of the land office or any office in the state show that full payment was made for any of the lands which were described in the act approved March 2, 1875, and which were leased under the authority of said act by the secretary of state on December 18, 1875, for ninety-nine (99) years from that time, the land commissioner, on application of the lessee or persons holding under him and the payment of the fee prescribed for such patents, shall issue to such lessee a patent which shall vest in him or his heirs, devisees, or assigns title for the unexpired time of such lease to such lands as prescribed by said act of March 2, 1875, and shall inure to the person entitled under the said lease, whether he be living or dead.

Miss. Code Ann. § 29-1-121 Agent to collect fund due state.

The Governor may contract with and appoint an agent for the collection of any funds due by the federal government to the State of Mississippi on account of the sale of any land made or hereafter to be made or located or disposed of by the United States, for cash or bounty land warrants or land scrip or certificates of any kind or agricultural college scrip, and to all lands allotted to Indians in severalty, including former and existing Indian, military, or other reservations in said state, and he may allow him such reasonable compensation as may be agreed upon, to be paid only out of funds actually collected by him.

Miss. Code Ann. § 29-1-123 Lists of tax lands prepared; copies to counties.

Immediately after March 26, 1936, it shall be the duty of the land commissioner to prepare or cause to be prepared accurate and complete lists of all lands in each county which have been forfeited to the state for the nonpayment of taxes, the title to which has matured in the state. Such lists shall be prepared for each county separately and embrace and include all lands heretofore sold to the state for delinquent taxes in such county and now held or claimed by the state; and such lists shall be made up in the regular order of townships, ranges, and sections as now appearing on the records of his office. Such lists shall show the date of the tax sale to the state, the amount of taxes, damages, costs, and special assessments of every kind whatsoever for which such lands were sold. No lands heretofore stricken by the land commissioner, with the approval of the Attorney General, from the lists of lands sold to the state for delinquent taxes in his office under the provisions of Section 29-1-31 of the Mississippi Code of 1972 shall be included in the lists of lands to be compiled under the provisions of this section. Such lists, when completed, shall be examined by the Attorney General; and the land commissioner, with the approval of the Attorney General, shall strike from such lists and from the land book or books in his office all lands which, by reason of insufficient description or other cause, in the opinion of the Attorney General are not the property of the state. The title to the state to such lands as may be thus stricken off shall be thereby relinquished. When such lists shall have been completed, they shall be duly recorded by the land commissioner in a record book provided by him for that purpose in his office, the lists of such lands for each county to be recorded in a separate book, and the land commissioner shall certify to the correctness of such lists as thus recorded. The land commissioner, after recording in his office such lists of lands sold to the state for delinquent taxes and held or claimed by the state, shall prepare and mail to the chancery clerk of the county in which such lands are situated a certified copy of such lists under the seal of the land office, and the chancery clerk shall record the same in a separate record book in his office provided for that purpose. In counties having two (2) judicial districts, such lists shall be recorded in the office of the chancery clerk of each such judicial district. For recording such lists, the chancery clerk shall be allowed Five Cents (5¢) for each tract of land formerly included as a single assessment embraced in such lists, to be paid out of the county treasury upon allowance of the board of supervisors.

Miss. Code Ann. § 29-1-125 Collection of sums due state arising from mineral interests.

The State Tax Commission is authorized, empowered, and directed to collect and receive any and all sums of money due the State of Mississippi as royalties or other returns arising as a result of the ownership of tax-forfeited lands, title to which is vested in the state and which lands have not been sold; and the commission is further authorized, empowered and directed to determine the interest of the state in any royalties or other mineral interests due it and accruing or arising from ownership, lease, or otherwise, excepting only lands owned by the state and its institutions which are under the control of a legally constituted board of trustees or other agency having the power to enforce all the rights of the state.

Miss. Code Ann. § 29-1-127 Reports as to mineral interests and payment of royalties and other returns.

It shall be the duty of any and all persons, firms, or corporations having any interest in the lands described in Section 29-1-125, or in minerals produced from said lands, when requested, to report to the State Tax Commission, on forms furnished and prescribed by it, full information with respect to the interest held, claimed, or owned and of any oil, gas, sulphur, or other mineral products which have been produced or transported by such person, firm, or corporation, and all pertinent or necessary information with respect thereto. Such reports shall be made regardless of the kind of title or interest held, whether as tenant, lessee, producer, purchaser, or transporter. All parties or persons shall pay the State Tax Commission, as agent of the state, any royalties or other returns due the state by reason of its ownership of lands or any interest therein, and shall make full and complete disclosure of all pertinent facts with respect to such matters. Any person responsible for the payment of royalties or other returns and the distribution of royalties or other returns shall make a report on or before the tenth day of each month, on forms prescribed and furnished by the commission, showing for each oil, gas, or sulphur well or any gravel pit or quarry the total quantity of oil, gas, or other minerals produced in the preceding month, the value in money, the name and address of each person receiving or entitled to receive royalties or other returns, the name and address of the person or persons receiving or purchasing the output of the well, pit, or quarry, and other information required by the commission. The report shall show the quantity and value in money of the product which is owned by the state as owner of the title to the land, and shall remit with the report the total amount due the state. Remittance may be by check or bank draft, but this shall not be a discharge of the debt until the state has received the amount in legal tender.

Miss. Code Ann. § 29-1-129 Accounting for and disposition of monies collected or received.

All monies received or collected by the State Tax Commission under Sections 29-1-125 through 29-1-143 shall be separately accounted for and a permanent record made thereof, showing all proper and necessary details as to the source from which collected, the payor, the quantity, kind, and value of products for which paid, and the description of lands from which severed if the state is the owner of the lands, or the royalties; and it shall issue receipts therefor to the person or persons paying the money. All money collected and received shall be deposited in the bank and paid into the general fund of the state on or before the 10th day of the month following the collection.

Miss. Code Ann. § 29-1-131 Powers and duties of Department of Revenue.

The commission is hereby empowered and authorized to do and require to be done the following things: Prepare and furnish all necessary forms for use by persons making reports as required by Sections 29-1-125 through 29-1-143; to adopt and issue rules and regulations for the purpose of carrying out the provisions of said sections and for the collection of all sums due the state under the provisions hereof; and to provide for orderly and reasonable procedure for details and for situations which arise from time to time. To require the state land commissioner to furnish all needed data available in his office. To require the state oil and gas board to furnish all needed data available in its office. To require any owner, producer, purchaser, or transporter of any oil, gas, or other minerals to furnish any needed and useful information pertinent to the administration of the cited sections, and in the possession of any such parties; and to require the said persons to furnish monthly reports with respect to current operations. To require any chancery clerk, or other officer in the state having public records, to furnish copies of any needed and useful information or record in his possession. Any member of the commission or its authorized agents shall have the authority to examine any book, paper, record, or other data when considered necessary or useful in the administration of the aforesaid sections, and this shall include the right to examine the records of any bank, any common carrier, or any dealer in materials or merchandise commonly used in the severance of oil, gas, or other minerals from land; the commission shall have the right to summon any person as a witness to testify to any pertinent fact; and the commission, through the Attorney General, may have proceedings instituted in the proper court to compel compliance with the foregoing provisions. Make use of any tax return in its possession, when such return contains information relative to matters connected with the administration of said sections.

Miss. Code Ann. § 29-1-133 Information to be furnished to State Tax Commission.

The state land commissioner and the state oil and gas board shall furnish, when requested by the commission, a certified copy of any document, record, letter, or other data needed and useful in the administration of Sections 29-1-125 through 29-1-143, and shall give any information that they have with respect to matters in controversy. The state land commissioner shall furnish a list of all state owned lands shown by the records in his office, if the lands are located in a county or in counties adjoining a county in which is located any oil or gas field in the state.

Miss. Code Ann. § 29-1-135 Lien of state.

The state shall have a lien on all oil, gas, or other minerals produced from any land owned by it or in which it has any interest, and this lien shall exist and continue against such oil, gas, or other minerals when in the hands of the first owner after severance, the producer, lessee, or transporter. If any of said parties fail to make provision for the payment of the sums due the state, they shall be personally liable, individually and severally, to the state for all sums lawfully due to it.

Miss. Code Ann. § 29-1-137 Powers and duties of Attorney General.

The Attorney General of the state shall act as attorney for the commission and shall advise it as to all questions arising in connection with the administration of Sections 29-1-125 through 29-1-143, and as to all matters in controversy. He shall represent the commission in any and all suits at law or equity arising from the administration of said sections, and shall bring suit for the collection of any sum due the state on behalf of the commission, as the agent of the state, in all cases which he believes the conditions warrant suit. He may, if deemed advisable, sue in his own name as the chief law officer of the state. He shall represent the commission in all cases involving the title of lands in question, and on any and all other matters arising from the administration of the cited sections. The Attorney General may request and direct any district attorney to aid in the trial of any suit in the district which he serves and, when so requested, the district attorney shall assist in the conduct and trial of any suit in his district; but the Attorney General shall prepare all bills, declarations, and pleadings.

Miss. Code Ann. § 29-1-139 Agents of Department of Revenue.

The commission shall use as its agents any person employed by the commissioner as provided by law, and assigned to and accepted by the commission; and any such persons, when properly authorized, shall have the power to act to the same extent as the commission itself, except as to such matters that require the adoption of a formal order by the commission.

Miss. Code Ann. § 29-1-141 Interest on unpaid sums.

All due but unpaid and delinquent sums shall bear interest at the rate of one half of one percent (1/2 of 1%) a month from the month in which due until paid, and a fractional month shall be considered a month. Any amount not reported and paid when due shall be increased by a penalty of ten percent (10%) and interest on the principal, as in other cases of nonpayment.

Miss. Code Ann. § 29-1-143 Jurisdiction of chancery court.

The chancery court shall have jurisdiction of all matters and causes, including suits and appeals from the commission, arising from the administration of Sections 29-1-125 through 29-1-143, except such causes and suits which the constitution gives to the circuit court. All suits in court shall be governed by the established rules of procedure for the court where the suit is maintained. The commission, as the agent of the state, may be made a party defendant as a citizen, and all process for the commission shall be served on its secretary.

Miss. Code Ann. § 29-1-145 State reimbursement of county or municipality for maintenance costs of land to be sold for unpaid taxes.

The chancery clerk or municipal clerk shall report to the Secretary of State any reasonable costs incurred by the county or municipality in maintaining unredeemed lands sold for taxes while those lands remain unsold. The Secretary of State shall pay the maintenance costs out of the money deposited into the Land Records Maintenance Fund. The Secretary of State shall certify to the Department of Finance and Administration and to the State Treasurer the amount of maintenance costs allowed to the county and municipality, and the Department of Finance and Administration shall issue a warrant in favor of the county or municipality for the amount of those costs. In no event shall the maintenance costs allowed the county or municipality exceed the market value of the lands or the purchase money received from the sale of those lands.

Miss. Code Ann. § 29-1-147 Relinquishment by state of claims for certain forfeited tax lands.

All apparent title and claims of the State of Mississippi to and for lands on account of their sale for delinquent taxes before January 1, 1950, held by the state on January 1, 1995, are hereby vacated and relinquished, leaving apparent title in those who would have been the owners of the land had not such sales been made, or their lawful grantees or assigns, if any, provided said grantees or assigns are now paying and have paid taxes on said property.

Miss. Code Ann. § 29-1-149 Report of transactions for all conveyances of real property.

Each agency, department, community or junior college and public institution of higher learning of the State of Mississippi shall file a report of transactions for all conveyances of real property, whether purchased, sold, leased, donated or acquired as a gift or through the process of eminent domain, to the Department of Finance and Administration Bureau of Buildings, Grounds and Real Property on a basis determined by the department for the filing of such reports. However, reports, at a minimum, shall be filed with the department at least once annually.

Miss. Code Ann. § 29-1-201 Authorization to lease or rent certain state-owned lands located in Jackson; terms, purpose.

The Governor’s Office of General Services is hereby authorized and empowered, in its discretion, to lease for a period of not more than fifteen (15) years all or any part of those lands originally leased for ninety-nine (99) years as authorized by an act of the Legislature on March 2, 1875, the same appearing as Chapter LXII, Laws of 1875; said lands lying and being situated in the City of Jackson, First Judicial District, State of Mississippi; or to lease such lands to a public service corporation serving the general public of the State of Mississippi in the City of Jackson, the lease not to exceed a period of twenty-five (25) years; or to rent on a monthly basis the said lands; said rental or lease to be subject to the following terms and conditions applicable thereto: That the Governor’s Office of General Services find and determine that the said lands, or parts thereof, are neither now needed nor are they programmed by the State of Mississippi for governmental purposes within the period of the proposed term of said lease or rental. That any lease period shall be computed from the expiration of the present lease, if any, on said lands. That the annual amount paid for leased lands be in an amount of not less than seven and one-half percent (7-1/2%) of the current fair market value as determined by the averaging of at least two (2) appraisals by members of the American Institute of Real Estate Appraisers or the Society of Real Estate Appraisers. The said appraisals shall be made not later than six (6) months prior to the expiration of any existing lease, and the said appraisals shall be made available to all interested parties. Thereafter, appraisals on said property may be made every five (5) years (computed from the date of the beginning of each such lease) at the insistence of either party and at the cost of the party demanding same, and the annual dollar rent shall be adjusted in accordance with said appraisal. All such appraisals shall be based on land value less any improvements that may have been heretofore added by the leaseholder in possession, or that hereafter be added by the leaseholder in possession; provided, however, that all improvements permanently affixed to any of the said lands under lease or rental as provided for herein shall become the property of the State of Mississippi upon final termination of such lease or rental. That the present holders under the unexpired terms of the existing leases shall have the first right and option to re-lease such lands, as they now may hold, provided that the existing leaseholders agree to pay rent at an annual amount of not less than seven and one-half percent (7-1/2%) of the fair market value of the property as determined by the terms and conditions stated in paragraph (c) of this subsection, and the re-leasing of such lands shall be subject to the other terms and conditions stated in this section. Consideration may be given to the present leaseholders under the existing leases in determining the term of the lease period to be granted under the first right and option as herein provided. That in the case of monthly rental of said lands or any part thereof, the Governor’s Office of General Services is authorized to make such terms and agreements as to the amount and conditions thereof, and to follow such procedure as will insure that a fair and equitable return to the state is effectuated thereby. That in the event the Governor’s Office of General Services is unable to lease the said lands as hereinabove provided or in the event the present leaseholders fail to exercise their option to re-lease, then in that event the Governor’s Office of General Services shall, by public notice, offer the said lands to the highest and best bidder therefor; with said notice being published in one or more newspapers of general circulation in each existing congressional district; provided, however, the Governor’s Office of General Services shall reserve unto itself the right to reject any or all such bids. That any present leaseholder of said lands who desires to exercise his right to first option to re-lease, as provided for herein, shall notify the Governor’s Office of General Services in writing of his intent to exercise that right not later than three (3) months after the said appraisals provided for in subsection (c) are made available. That any lease or rental contract or agreement entered into by virtue of this section shall be approved as to form by the Public Procurement Review Board before the same is to be effective. That all monies derived from the lease, rental, sale or conveyance of such lands be deposited in the state land acquisition fund, which may be utilized for the purchase of additional state lands where authorized by act of the Legislature, for necessary repairs or renovations to facilities on such lands, or for appraisals, studies and other consulting costs related to the potential development, marketing, sale or long-term lease of such lands. That the Governor’s Office of General Services is authorized to borrow money from the Mississippi Development Bank or other financial institution for the purpose of renovation of vacant buildings or portions thereof on such lands and lease the same in an amount less than that required under paragraph (c) of this subsection under the following conditions: The lease is made to a public service corporation serving the general public of the State of Mississippi in the City of Jackson; The lease payments over the initial lease term cover the actual costs of renovation including any interest and fees as well as all costs of the Governor’s Office of General Services for utilities, maintenance and security over the lease term; and The lease may be subsequently renewed for additional periods not to exceed fifteen (15) years each for an annual amount to be renegotiated and set by the Governor’s Office of General Services. Nothing in this section shall be construed to authorize the sale or transfer of title to the said lands. It is the intent and purpose of this section to provide a fair and equitable return for the lease or rental of the said seat of government lands, and to afford lessees holding existing leases the first right and option to lease the same lands that they presently hold so as to continue any business or other utilization of the said lands not to exceed the periods provided for herein; and the Governor’s Office of General Services is hereby empowered and authorized to follow such procedure and to make such arrangements, not inconsistent with the provisions here, as may be reasonably necessary to effect such purpose and intent.

Miss. Code Ann. § 29-1-203 Authorization to lease or rent additional state-owned lands located in Jackson; terms; purpose.

The Governor’s Office of General Services is hereby authorized and empowered, in its discretion, to lease for a period of not more than twenty (20) years with an option to renew for a period of twenty (20) years all, or to rent on a monthly basis any part, of those lands being part of the southwest corner of Section 14, Township 6 North, Range 1 East, in the City of Jackson, Hinds County, Mississippi, and being more particularly described as follows: Beginning at southwest corner of West Broadmoor Subdivision, as recorded in Plat Book 6, Page 35, in the office of the Chancery Clerk of Hinds County, Mississippi, and run thence easterly along the south boundary of Lot I, of the aforesaid subdivision 261.4 feet to the western right-of-way line of North State Street, run thence southwesterly along the western right-of-way line of North State Street, 111 feet, run thence westerly 242 feet, more or less to the point of beginning. The rental or lease shall be subject to the following terms and conditions: That the Governor’s Office of General Services find and determine that the said lands, or parts thereof, are neither now needed nor are they programmed by the State of Mississippi for governmental purposes within the period of the proposed term of said lease or rental. That the annual amount paid for leased lands be in an amount of not less than seven and one-half percent (71/2%) of the current fair market value as determined by the averaging of at least two (2) appraisals. Thereafter, appraisals on said property may be made every five (5) years (computed from the date of the beginning of each such lease) at the insistence of either party and at the cost of the party demanding same, and the annual rental shall be adjusted in accordance with said appraisal. All such appraisals shall be based on land value less any improvements that may have been heretofore added by the leaseholder in possession, or that may hereafter be added by the leaseholder in possession; provided, however, that all improvements permanently affixed to any of the said lands under lease or rental as provided for herein shall become the property of the State of Mississippi upon final termination of such lease or rental. That in the case of monthly rental of said lands or any part thereof, the Governor’s Office of General Services be authorized to make such terms and agreements as to the amount and conditions thereof, and to follow such procedures as will insure a fair and equitable return to the state. That all lease and rental monies from any such leases or rentals be deposited in the state land acquisition fund. That nothing in this section be construed to authorize the sale or transfer of title to the said lands. It is the intent and purpose of this section to provide a fair and equitable return for the lease or rental of said state lands. The Governor’s Office of General Services is hereby empowered and authorized to follow such procedures and to make such arrangements, not inconsistent with the provisions here, as may be reasonably necessary to effect such purpose and intent.

Miss. Code Ann. § 29-1-205 Lease of certain land in Jackson to national educational honor fraternity.

The Department of Finance and Administration, Bureau of Building, Grounds and Real Property Management, is hereby authorized, empowered and directed to sell and convey on behalf of the State of Mississippi to a nationally recognized organization which has as its purpose the recognition and promotion of scholarship, leadership and service among two-year college students throughout the country for the purpose of constructing a national headquarters thereon, the following described state-owned lands. The property authorized to be sold and conveyed is a certain parcel of land situated in the Northwest 1/4 of the Northeast 1/4 of Section 25, T6N, R1E, Jackson, Hinds County, Mississippi, and being more particularly described as follows, to wit: Commence at the Southwest corner of Lot 2 of Northeast Heights, a subdivision on file and of record in the Office of the Chancery Clerk at Jackson, Hinds County, Mississippi, in Plat Book 10 at page 45; run thence Southerly along the extension of the West line of said Lot 2 for a distance of 80.00 feet to a point on the South line of Eastover Drive; turn thence right through a deflection angle of 89 degrees 13 minutes and run westerly along the South line of Eastover Drive for a distance of 43.84 feet to the POINT OF BEGINNING; thence leaving said South line of Eastover Drive, turn left through a deflection angle of 95 degrees 41 minutes 50 seconds and run Southerly along a line twenty-five feet from and parallel to the centerline of a 31 foot asphalt drive for a distance of 118.08 feet; turn thence right through a deflection angle of 3 degrees 07 minutes 37 seconds and continue Southerly along a line twenty-five feet from and parallel to the centerline of a 31 foot asphalt drive for a distance of 132.71 feet to a point on the North line of a United Gas Pipe Line Company easement; turn thence right through a deflection angle of 59 degrees 18 minutes 47 seconds and run Southwesterly along the North line of said United Gas Pipe Line Company easement for a distance of 520.00 feet; turn thence right through a deflection angle of 90 degrees 00 minutes 00 seconds and run Northwesterly for a distance of 410.00 feet; turn thence right through a deflection angle of 69 degrees 42 minutes 33 seconds and run Northeasterly for a distance of 238.99 feet to a point on the South line of said Eastover Drive; said point further being on a 2 degrees 27 minutes curve bearing to the right, said curve having a central angle of 8 degrees 58 minutes 45 seconds and a radius of 2258.60 feet; turn thence right through a deflection angle of 53 degrees 12 minutes 08 seconds and run Easterly along the chord of said 2 degrees 27 minutes curve bearing to the right and the South line of said Eastover Drive for a distance of 27.26 feet to the Point of Tangency; turn thence right through a deflection angle of 00 degrees 20 minutes 45 seconds and run Easterly along the South line said Eastover Drive for a distance of 472.74 feet to the POINT OF BEGINNING, containing 5.44 acres more or less. The Legislature recognizes that Mississippi’s public two-year college system is the oldest system of its kind in the nation, and further recognizes that this system enjoys national notoriety and respect for its achievement and promotion of educational, civic, social and cultural excellence. The Legislature declares and finds that the purpose of this legislation is to promote, enhance and foster continued excellence in Mississippi’s two-year college system and the overall educational development and improvement of the State of Mississippi and the educational, civic, social, cultural, moral and economic welfare thereof, and that such purposes will be accomplished by the conveyance of the above-described property to an organization within the aforesaid classification for construction of a national headquarters thereon. The conveyance to be executed by the Department of Finance and Administration, acting through the Bureau of Building, Grounds and Real Property Management, shall be within the limits contained in Sections 29-1-205 and 29-1-209 and contain a provision reserving unto the state all oil, gas and mineral rights of every kind and character. The conveyance shall make provision for reasonable access to the conveyed premises over existing roadways and to existing utility lines for the benefit of the conveyed premises. The conveyance shall include terms granting to the Board of Trustees of State Institutions of Higher Learning, to the Mississippi Community College Board and to the Mississippi Authority for Educational Television reasonable rights to utilize the improvements to be constructed thereon, or portions thereof, for conference or meeting purposes, specifying the architectural style of the improvements and providing a reasonable setback of wooded undeveloped property contiguous to the improvements in order to maintain the natural environment of the site. The conveyance herein shall be for such consideration as determined appropriate by the Public Procurement Review Board. Such consideration may be paid or provided in installments over a period of time (not to exceed twenty-five (25) years) and may also be provided in kind. In kind consideration may include the reasonable use of the improvements constructed on the property by the Board of Trustees of State Institutions of Higher Learning and its institutions, the Mississippi Community College Board and the community and junior colleges, and the Mississippi Authority for Educational Television and other state agencies, and the provision of leadership training certification programs for community and junior college faculty and others. Such in kind consideration may also constitute full and fair consideration for the property. In establishing consideration, the board may take into account the appraised value of the property, but shall allow reasonable credit to the purchaser for benefits accruing to the State of Mississippi, including the enhancement of the state’s community and junior college program and the promotion of excellence in public education afforded by the location of such organization and its headquarters in this state, the increase in employment made possible, and that the only use which can be made of the conveyed premises is for the organization’s national headquarters with reversion to the state otherwise.

Miss. Code Ann. § 29-1-207 Repealed.

Repealed by Laws, 1995, ch. 516, § 5, eff from and after passage (approved March 31, 1995). § 29-1-207 . [Laws, 1989, ch. 564, § 2]. Editor’s Notes — Former § 29-1-207 was entitled: Requirements for execution of lease.

Miss. Code Ann. § 29-1-209 Use of property leased; reversion of property to state.

It is expressly provided and stipulated that the land which is conveyed pursuant to Section 29-1-205 and this section shall be used in the furtherance of the work of the organization and with the understanding that if or when the property is no longer used exclusively for that purpose that the title to the property and all improvements, rights and appurtenances thereon shall revert to and be vested in the State of Mississippi, under the following condition: Consideration for the reversion of any improvements constructed on the property by the organization shall be paid by the State of Mississippi to the organization from any funds appropriated or otherwise made available for such purpose. Consideration for such reversion shall be the average of the fair market value of such improvements as determined by two (2) professional property appraisers, one (1) of whom to be selected by the Department of Finance and Administration and one (1) of whom to be selected by the organization, who are certified and licensed by the Mississippi Real Estate Appraiser Licensing and Certification Board. Appraisal fees shall be paid by the selecting party. Fair consideration shall also be paid by the State of Mississippi for any payments made by the nationally recognized organization to the state for the purchase of such property. It is expressly provided that the land which is conveyed pursuant to Section 29-1-205 and this section shall automatically revert to and be vested in the state if construction of the national headquarters has not commenced within two (2) years from the conveyance of such property.

Miss. Code Ann. § 29-1-211 Exemption from ad valorem taxation.

The conveyance of the property pursuant to Sections 29-1-205 and 29-1-209, being for the aforesaid public purpose, the property and any improvements located thereon are exempted from ad valorem taxation.

Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.29.htmlFetched: 6/9/2026