No sale of tax lands in any drainage district organized under any of the laws of this state shall be made unless and until the state land commissioner is furnished by the applicant with a certificate signed by the president or secretary of the board of commissioners or other governing authority of the said drainage district in which such land is situated, certifying that arrangements, satisfactory to said board of commissioners for the payment of the drainage taxes accruing upon said land subsequent to the sale for delinquent taxes have been made with the applicant.
Miss. Code § 51-33-43