Miss. Code § 63-21-213
The sale shall be made at the place, on the date and during the time set by the court.
The sheriff shall conduct the sale and shall charge a reasonable fee for conducting the sale with the fee to be applied to the sheriff's operating fund. The abandoned manufactured or mobile home and associated personal property shall be sold for cash to the highest bidder. Each bidder shall submit a bid in at least a minimum amount that will pay the sheriff's fee, the tax collector for any past due taxes, the lien creditors in their order of priority and all costs of court and commissioner's fees. The community owner or landowner may purchase at any sale, and any such sale shall not be invalid because of the relationship of such purchaser to the community owner or landowner or any lienholder. The community owner or landowner and any lienholder may credit bid by deducting the amount due to such bidder from the bidder's bid. The highest bid accepted by the sheriff at the sale shall be paid to the commissioner. The sheriff, promptly upon completion of the sale, shall deliver to the commissioner a report of the sale, including a copy of the notice of sale authorizing the sale of the abandoned manufactured or mobile home and a list of the associated personal property sold along with the same, the total amount paid, the name of the commissioner to whom it was paid, the name of the sheriff conducting the sale and the name of the person to whom the sale was made. The sheriff shall execute and deliver a bill of sale to the purchaser who shall be the highest bidder with the commissioner to witness the bill of sale. The signature by the sheriff and the commissioner to the bill of sale is a certification by them that the sale was conducted pursuant to the sale order and to the highest bidder for cash. The bill of sale may be conditioned upon the entry by the court of the final order. If there is no bidder at the sale, the sheriff's fees shall be paid by the community owner or landowner with such costs to be assessed as costs of court, upon filing of proof of payment of the same in the proceeding. If there is no bid, the community owner or landowner may seek a new sale order providing for another sale of the manufactured or mobile home and associated personal property.
Miss. Code § 63-21-213