Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-33-23

For the purpose of providing for the payment of the principal of and the interest on any certificates of indebtedness issued hereunder, there shall annually be levied upon all lands and other property within such district, in proportion to the benefits assessed and confirmed thereon as aforesaid, such a rate of taxation as shall be sufficient to provide for the payment of such principal and interest when due, making due allowance for delinquencies in the payment of such taxes and costs of collection. Such levy shall be made in the same manner and at the same time as and when other tax levies are required by law to be made for such district; and such taxes shall be extended upon the tax books of such district and shall be secured, enforced, and collected at the same time and in the same manner and by the same officials as other taxes of such district are secured, enforced, and collected. All 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.