Sixteenth section lands reserved for the use of schools, or lands reserved or granted in lieu of or as a substitute for the sixteenth sections, shall be liable, after the same shall have been leased, to be taxed as other lands are taxed during the continuance of the lease, but in case of sale thereof for taxes, only the title of the lessee or his heirs or assigns shall pass by the sale.
Miss. Code Ann. § 29-3-71
Leaseholds subject to taxes
Applied in 3 court decisions — leading case 481 So. 2d 770 - Turney v. Marion County Bd. of Educ. (1985)
Most recently applied in Board of Educ. of Calhoun County v. Warner (June 2003)
Codes, 1942, § 6597-07; Laws, 1946, ch. 443, § 14; Laws, 1948, ch. 497, § 8.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.