Mississippi Code
Miss. Code Ann. § 29-3-71 (2026)
Leaseholds subject to taxes
✓ current as of July 2026
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.
Codes, 1942, § 6597-07; Laws, 1946, ch. 443, § 14; Laws, 1948, ch. 497, § 8.
Notes of Decisions
Cited in 4
cases, 1985–2003 · leading case: Bd. of Educ. of Calhoun Cnty. v. Warner, 853 So. 2d 1159 (Miss. 2003).
Bd. of Educ. of Calhoun Cnty. v. Warner, 853 So. 2d 1159 (Miss. 2003). “The authority for this assertion seems to be Miss.Code Ann. § 29-3-71 (Rev.2000), which provides that 16th Section lands are liable to taxation after they are leased.”
Turney v. Marion Cnty. Bd. of Educ., 481 So. 2d 770 (Miss. 1985). “Taxation of sixteenth section land is governed by Miss. Code Ann. § 29-3-71 (1972) as follows: 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…”
Monroe Cnty. Bd. of Educ. v. Rye, 521 So. 2d 900 (Miss. 1988). “1985); Miss. Code Ann. §§ 29-3-71 and -73 (1972 and Supp.”
Bd. of Educ. of Calhoun Cnty., Mississippi v. James Sidney Warner (Miss. 2001). “The authority for this assertion seems to be Miss. Code Ann. § 29-3-71 (Rev. 2000), which provides that 16th Section lands are liable to taxation after they are leased.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.