Miss. Code § 51-33-51
Any lands purchased by any drainage district from the State of Mississippi shall not be sold by said district so purchasing the same for less than the amount paid by said district to said state therefor. However, except as provided in Section 51-29-81, any lands purchased by any drainage district at any delinquent tax sales, title to which has matured in the district, shall not be sold by said district so purchasing the same for less than the amount paid therefor by said district at said tax sale plus the amount of all other taxes (exclusive of interest, damages, penalties, and costs) which would have accrued to said lands during the two-year period immediately following the date of sale of said lands for delinquent taxes had the same not been sold therefor.
Miss. Code § 51-33-51