Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-31-45

As soon as practicable after the entry of the order organizing a drainage district, the drainage commissioners shall go upon the lands of said district, examine the same, and assess the benefits to be derived by each separate tract of land for the proposed work, putting down in dollars and cents the amount of such benefits to be derived by such tract. They shall also estimate and put down in another column the amount of damages, if any, that any of the owners of said land may, in the opinion of such commissioners, sustain by reason of the construction of such work over their land in such district; shall make an estimate of the costs of draining said district, apportioned to each tract of land; and shall make and file a schedule or assessment roll of the same, which shall be substantially in the following form:

Provided that, for the purpose of providing funds with which to clean out, restore, repair and rehabilitate the whole or any part of the drainage system of such district or for the purpose of cooperating with the United States or any agency thereof in such works, there may be imposed a uniform assessment on each acre of unsubdivided land lying within the district, and a uniform assessment by lot on an acreage basis on subdivided land lying within the district, and the records required in this chapter shall show the amount of the assessment in lieu of the amount of benefits to accrue to each tract. Taxes levied hereunder are hereby declared to be taxes for maintenance purposes and shall not diminish in any manner the amount of assessed benefits in any such district which is otherwise available for the payment of any outstanding bonds of such district.

The assessments provided for in this section may be made even though evidences of indebtedness have been issued or validated or both prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby.