Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-33-63

Any landowner desiring to take advantage of Sections 51-33-61 and 51-33-63 shall first make application to the drainage commissioners of the district in which his land is located, and it shall thereupon be the duty of the drainage commissioners of such drainage district to enter such application on the minutes of such drainage district and to apply to the Reconstruction Finance Corporation to determine the amount required to be paid for the release of such lands from the lien of said assessment of benefits thereon. After the amount required to be paid for the release of such lands from the lien of said assessment of benefits shall have been determined and agreed upon by the commissioners and the Reconstruction Finance Corporation, the commissioners, with the approval of the chancery court or other court in which the affairs of the drainage district are being administered, or with the approval of the chancellor in vacation, shall be authorized to accept the amount thus agreed upon in full satisfaction and settlement of the lien of said assessment of benefits on said land. Upon said amount being paid by such landowner to the drainage commissioners, such land shall be released from such assessment of benefits by proper order spread upon the minutes of said drainage district, and the amount paid shall be immediately remitted by the drainage commissioners to the Reconstruction Finance Corporation to be applied by it to such bonded indebtedness. The written consent of the Reconstruction Finance Corporation shall also be spread upon the minutes of such drainage district. Nothing herein shall have the effect of releasing any land situated in a drainage district from its liability for annual maintenance taxes as now or which may hereafter be levied.