Miss. Code § 69-27-217
It shall be the duty of the tax collector to preserve all assessments so certified to him, to note upon the real property assessment roll of the county or county district upon which ad valorem taxes are to be collected for the year in which said work was done, the fact that said land is subject to a special soil erosion fund tax, and to collect with the other taxes payable on February first, giving a separate receipt therefor, the amount of the special soil erosion fund tax then due accordingly, and to so continue from year to year until such a special tax has been paid in full. If said special tax was to be paid in one payment within one year after completion of the work, the assessment shall be made accordingly, and the tax shall be then payable, and shall be collected at the time shown by the assessment. In event said tax or any part thereof is not paid when due, the tax collector shall advertise and sell the land liable therefor as in the case of lands sold for the non-payment of drainage district taxes, and all provisions of law applicable to such drainage district tax sales shall be applied in the case of soil erosion fund tax sales, except that if there are no other bidders the soil erosion committee shall become the purchaser on behalf of and in the name of the county, a sale or sales may be made on the first Monday of any month, and such sales shall be subordinate to all other sales of taxes, prior or subsequent, to the same extent as sales for other special improvements. For the protection of its rights hereunder, any of said counties may redeem from sale of any such lands to the state after any tax sale thereof by payment to the state of the state taxes with damages thereon and costs of sale.
Miss. Code § 69-27-217