Mississippi Code Title 65. Highways, Bridges and Ferries § 65-23-217

After the board of commissioners has completed the assessment as hereinabove provided, it shall have the authority and is hereby directed to levy a tax upon the taxable property of the district, as it may consider necessary to be levied to pay the preliminary expenses of said district. When the rate of taxation is determined by the commissioners, it shall be filed with the tax collector of the county wherein such property is situated, together with a copy of the assessment hereinabove required, which shall be a warrant for the collection of such taxes. The taxes herein levied shall be collected by the tax collector of the county, along with other taxes of the county. For collecting such taxes, the tax collector shall receive the same compensation as is provided by law for the collection of state and county taxes, and the taxes so collected shall be paid over by the tax collector to the board of commissioners of the district at the same time he is required to make settlement with the county for general taxes.

All taxes levied under the provisions of this article shall be payable at the same time and in the same manner as state and county taxes and, upon default, the tax collector shall certify such delinquent taxes to the board of commissioners and shall also file a copy of such delinquent taxes with the clerk of the chancery court, as is now required to be filed for other delinquent taxes. The board of commissioners shall have the same authority and it is hereby required to enforce the collection of delinquent taxes, penalties, and costs by proceeding in the chancery court of the county in which the lands are situated, and may have the lands subject to such tax sold by order of the chancery court.