Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-31-81

At the end of the fiscal year after the organization of said drainage district and annually thereafter, the said commissioners shall make a report showing the amount of money levied for main district purposes, the amount of orders issued, the purposes for which issued, to whom payable, the amount of money on hand, and the amounts levied and expended for each and every subdistrict or lateral drain laid out and established by them. If at any time it shall appear that there is not sufficient funds to pay for any work done or contemplated, the commissioners may make a levy for the amount required to finish paying for the work already done or to perform the contemplated work; if any landowner shall feel aggrieved at any such assessments, he may have the right to appear in said court and file his objections to such additional levies for repairs and improvements, and the court shall hear and determine the same as justice and equity shall require.