Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-33-67

Any landowner desiring to take advantage of Sections 51-33-65 and 51-33-67 shall first make application to the drainage commissioners of the drainage 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 owners of all outstanding bonds of such drainage district 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 owners of all outstanding bonds, 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, and to execute and deliver to the landowner a release and quitclaim deed releasing the land from the lien of the assessment of benefits of such drainage district upon payment by the landowner of the amount agreed upon, which amount shall be deposited in the bond and interest fund of such drainage district. The written consent of all owners of the outstanding bonds of such drainage district, together with the order of the board of commissioners authorizing the execution and delivery of the release and quitclaim deed for and on behalf of the drainage district, shall 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.