Mississippi Code Title 51. Waters, Water Resources, Water Districts, Drainage, and Flood Control § 51-35-5

The commissioners of any drainage district entering into agreement with the United States of America or any agency thereof, as hereinbefore provided, are hereby authorized and empowered to accept for the district the conveyance of any lands, within or without the district, and to use, rent, lease, and convey the same for the benefit of the district in the maintenance of flood control works and improvements. Such lands when vested in the district shall be subject to taxation as are other lands, and said commissioners are hereby authorized and empowered to pay such taxes out of any available funds other than sinking funds being accumulated for the retirement of district bonds and payment of interest thereon; and such drainage districts are hereby authorized and empowered to pay such taxes out of any available fund.