Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-31-79

Where the lands of any drainage district lie in two or more counties of this state, the county drainage commissioners of the county in which the greatest or greater number of acres of land lies, and in which the suit is brought for the organization of the drainage district, shall have jurisdiction as county drainage commissioners under the chancellor or chancery court of the entire drainage district the same as if the entire drainage district lay in the county of their selection. In reporting to the board of supervisors levies of taxes to be made by the board for the payment of bonds and other obligations of the district, the county drainage commissioners having jurisdiction over such drainage district shall make report to the board of supervisors of each county in which any of the lands of the drainage district lie, showing all the lands and assessments thereon lying in such county. The board of supervisors of the county in which such lands lie shall make the required levies, and the tax collectors of the counties in which the lands lie shall collect the taxes thus levied and account to the treasurer of the drainage district therefor, as in other cases.