Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-33-41

The administrative or governing authority of each such district issuing refunding bonds as above provided and the board of supervisors of the county or counties shall annually levy a tax upon all lands and property subject thereto in such district, in proportion to the benefits originally assessed and sufficient to pay the interest on the bonds and the principal of any such bonds becoming due the ensuing year, and shall certify the amount of such tax to the tax collector or tax collectors of the county or counties in which the lands are situated and assessed. In levying the tax, account shall be taken of all payments theretofore made for taxes on each specific tract of land in the district, so that each tract of land within the district may ultimately be made to bear its equitable and just proportion of taxes for the district according to the original assessment against it. Such taxes shall be collected and the levy and payment thereof enforced at the time and in the manner and by the means now or hereafter provided for the collection of drainage and levee taxes in such district. The total of such taxes, exclusive of taxes levied for interest on such bonds and on the bonds to be refunded, shall not exceed the benefits assessed upon any tract of land in said district.