Mississippi Code Title 65. Highways, Bridges and Ferries § 65-23-213

The board of commissioners shall proceed to assess the lands within the district, shall inscribe in a book the description of each tract, piece, and parcel of land, shall assess the benefits to accrue to each tract, piece, and parcel of land by reason of such improvement, and shall enter such assessment of the benefits to be derived opposite the description thereof. The assessment shall embrace not merely the lands but all public and corporate roads, railroads, tramroads, and other improvements on the land that will be benefited by the improvement. They shall place opposite each tract, piece, and parcel of land the supposed name of the owner, as shown by the last general assessment of lands within the county; but a mistake in name shall not vitiate or invalidate the assessment, and they may correct evident errors which occur in the assessment list.