Miss. Code § 51-33-45
The board of drainage commissioners of any drainage district organized under any of the drainage laws of this state are hereby authorized to purchase from the state any lands lying within such drainage district which have been sold to the state for delinquent taxes and the title to which, at the time of the filing of the application to purchase, has matured in the state. The board of drainage commissioners of any such drainage district desiring to purchase any such lands from the state shall file an application for the purchase of such lands with the land commissioner. The land commissioner with the approval of the governor may sell any such lands to the board of drainage commissioners of such drainage district at such price as may be authorized by law for the sale of lands to individuals, and such sale shall be made upon the same terms and conditions as are provided by law for the sale of lands to individuals. However, the limitation imposed by law upon the quantity of state forfeited tax lands which may be sold to a single individual shall not apply to sales of lands in drainage districts to the board of drainage commissioners under the provisions of this section. The board of drainage commissioners of such drainage districts are hereby authorized to appropriate money out of any funds on hand belonging to the drainage district for the payment of the purchase price of such land.
The patents to such lands shall be issued to the board of drainage commissioners of such drainage district in the form and manner prescribed by law; and the proceeds of all such sales shall be paid into the state treasury in the manner provided by law.
Miss. Code § 51-33-45