Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-31-63

On or before the first Monday of September of each year, the drainage commissioners shall levy a tax on the amount of the original or supplemental assessment of benefits, which shall be in the same proportion as the installment authorized and directed by the court to become due that year, and shall certify their levy to the board of supervisors of the county in which the land lies. It shall thereupon become and be the duty of the said board or boards of supervisors to make a levy in accordance with such assessment sufficient to meet the bond obligations issued by the drainage commissioners and the interest accruing thereon, with ten per cent of the amount of such annual payment added for contingent expenses and liabilities in accordance with the decree of the chancellor. The ten per cent additional levy herein provided may be omitted in any one year when it shall appear that the contingent expense fund on hand exceeds twenty per cent of the total amount of bond and interest obligations falling due during the fiscal year. The said levy shall be apportioned and levied on each tract of land or other property in the district in proportion to the benefits assessed, and not in excess thereof. As soon as said levy is made, the secretary of the commissioners, at the expense of the district, shall prepare an assessment record of the district. It shall be a copy of the “assessment roll” provided above, and may contain any number of columns therein in which may be inscribed the levy made each year. He shall place therein the amount of the levy for the year, including interest accruing on the unpaid installments, and the said record shall be certified by the board of drainage commissioners, attested by the seal of the district, and filed with the tax collector of the county in which the land is located. The said secretary shall make a copy for each county in which the lands of the district may be situated, but only the lands situated in such county need be inscribed therein. At the time of confirming such assessment as herein provided, it shall be competent for the court or chancellor in vacation in such order to provide for all details connected with the fixing of the date, form, maturity, and amounts of any and all bonds that are ordered to be issued, and the fixing of the installments for the payment of such bonds. The court or chancellor in vacation may take the matter of such details under advisement for such further orders and decrees in vacation as may be necessary or advisable to perfect the details of same.