Mississippi Code Title 69. Agriculture, Horticulture, and Animals § 69-27-207

All contracts entered into hereunder between a county designated in Section 69-27-201 and an owner of land therein for the terracing and/or ditching thereof shall be in such legal form as may be approved by the attorney for the board of supervisors, and each such contract, before becoming effective, shall contain a legal description of the land, shall be signed in his own behalf by the owner of the land, and if the property contained in such description be a part of the homestead of such owner, by the husband or wife, as the case may be, before at least two witnesses, and properly proved for recording, or acknowledged before some officer authorized to accept acknowledgments, shall be approved in writing by the secretary of the soil erosion committee, and shall be accepted by the board of supervisors, by order upon its minutes setting forth the date of the contract and the name of the landowner. Any number of such contracts may be accepted in one order, but no such contract shall be accepted unless all taxes theretofore becoming due and payable on the land therein described have been paid. Upon the acceptance of such contract or contracts, the clerk of the board of supervisors, acting in his official capacity as chancery clerk, shall note upon the lis pendens record the name of such landowner, together with a description of the land contained in such contract, which listing shall be notice to any subsequent purchaser or incumbrancer. Any subsequent transaction concerning such land shall be by reason of such listing and such notice subject to any and all assessments which may thereafter be made by virtue of such contract. All such contracts so accepted shall remain binding upon the signers thereof unless cancelled by an order of the board of supervisors, either of its own motion or by mutual agreement with the then owner of the land. The county shall not be liable for damages or otherwise because of its cancellation of any such contract, or its failure to perform the same; and the owner of the land shall not be required to make any payment under such contract unless and until the work to be done thereunder has been completed. The amount to be paid by the owner of the land for the work to be done under any such contract may at his option be paid in one payment on or before the 1st day of February following the completion thereof, or in not more than four equal annual payments, the first payment to be due on the first day of February following completion of the work, and one on the first day of February in each year thereafter until all are paid, with six per cent (6%) interest from the maturity date of the first payment; but such option shall be exercised in advance, and the terms of payment stated in the contract. All payments under such contracts shall be made to the tax collector of the county, for the benefit of a soil erosion fund or funds, to be collected, accounted for, paid in, and commissions charged thereon by the tax collector, as in case of other taxes collected for the county, except that sales of land for default in such payments shall be as herein provided.