Mississippi Code
Chapter 29 - Drainage Districts with Local Commissioners
§ 51-29-23. Payment of costs for abandoned improvements

If for any cause the improvements shall not be made, said costs shall be charged on the real property in the district, including railroads, if any, and shall be raised and paid by assessments in the manner hereinafter described; or, in the event said assessments are not made, or the improvements shall not be completed or the same be abandoned, for any cause, after such indebtedness is incurred, the board of supervisors of the county in which the drainage district is located shall levy an acreage tax, or an ad valorem tax, on the lands in said proposed district if the same has not been organized, or on the lands of the district if the same has been organized, the total collections from which shall be sufficient to pay such indebtedness. The board of supervisors may levy a sufficient tax in one year or may levy a succession of acreage taxes, or ad valorem taxes, over a period of years, not to exceed three years, to be determined by said board of supervisors. If an ad valorem tax be levied, the board of supervisors may use for that purpose the assessments of the land of the last assessment roll of the county in which said lands are situated. In case the lands in the proposed district lie in more than one county, then the chancellor aforesaid shall apportion said indebtedness between the several counties, and the boards of supervisors of the several counties shall thereupon levy such apportioned tax upon the lands of their counties respectively, according to the ruling of the said chancellor.

Structure Mississippi Code

Mississippi Code

Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control

Chapter 29 - Drainage Districts with Local Commissioners

§ 51-29-1. Scope of chapter

§ 51-29-3. Definitions

§ 51-29-5. Creation of drainage districts

§ 51-29-7. Organization of district in two or more counties

§ 51-29-9. Hearing on engineer's report

§ 51-29-11. Presentation of petitions

§ 51-29-13. Order establishing district

§ 51-29-15. Commissioners appointed; vacancies; removal; quorum

§ 51-29-17. Terms of office and compensation

§ 51-29-19. Power and duties of commissioners

§ 51-29-21. Content of plans

§ 51-29-23. Payment of costs for abandoned improvements

§ 51-29-25. Costs for proceedings abandoned and afterwards resumed

§ 51-29-27. Plans and estimates of commissioners to be filed

§ 51-29-29. Preparation of assessment roll

§ 51-29-31. Notice of assessment to landowners

§ 51-29-33. Approved roll to be final assessment

§ 51-29-35. Condemnation proceedings

§ 51-29-37. Employment of counsel

§ 51-29-39. Appraisement by commissioners as alternate method to acquire land and damage compensation

§ 51-29-41. Hearing of appraisement and objections

§ 51-29-43. Right of use during appeal

§ 51-29-45. Court to make order for assessments to cover cost of improvement

§ 51-29-47. Board of supervisors to make a tax levy

§ 51-29-49. Copy of levy to tax collector

§ 51-29-51. Collection of assessments

§ 51-29-53. Duties of treasurer

§ 51-29-55. Duties of tax collector

§ 51-29-57. New tax levy in case of deficiency

§ 51-29-61. Contractors to give bond

§ 51-29-63. Commissioners may borrow money

§ 51-29-65. Bonds to be registered

§ 51-29-67. Negotiable evidences of debt to contractor

§ 51-29-69. Commissioners not liable for damages

§ 51-29-71. Procedure to alter plans

§ 51-29-73. Landowners may build ditches to connect with public ditch

§ 51-29-75. Compensation for connecting with district drainage system

§ 51-29-77. Ditches outside of district

§ 51-29-79. Maintenance of system

§ 51-29-81. Taxes collected; delinquent lands; settlements

§ 51-29-83. Drainage taxes erroneously collected

§ 51-29-85. Certificates received in lieu of cash

§ 51-29-87. Disposition of certificate

§ 51-29-89. Bonds to be a lien on land

§ 51-29-91. Entire district revenues and realty pledged to secure bonds

§ 51-29-93. Error in names not to invalidate assessments

§ 51-29-95. Ditches may cross highways and railroads

§ 51-29-97. Financial statement and audit

§ 51-29-99. Penalty for obstructing or damaging drains

§ 51-29-101. Contractors may pass over private lands

§ 51-29-103. Procedure for districts to come under this chapter

§ 51-29-105. Construction of chapter

§ 51-29-107. Special commissioner may hear and determine cases under this chapter

§ 51-29-109. Expenses of chancellor to be paid by district

§ 51-29-111. Method to apportion benefits when land is divided into smaller units of ownership

§ 51-29-113. Clerk of district to certify order to tax collector

§ 51-29-115. Formation of subdrainage districts

§ 51-29-117. Manner of appeal

§ 51-29-119. Additional powers given to certain drainage districts

§ 51-29-121. Assessments to be apportioned when land lies in certain districts

§ 51-29-123. Certain districts may own rights of way and dispose of same

§ 51-29-125. Certain districts may acquire rights of way through existing districts

§ 51-29-127. Districts acquiring certain lands to assume obligations

§ 51-29-129. Law with reference to disposition of waters

§ 51-29-131. Enlargement of boundaries of drainage districts

§ 51-29-133. Notice and hearing of proposed extension

§ 51-29-135. Extension of district on majority petition

§ 51-29-137. Rights and powers of extended district

§ 51-29-139. Extension may include lands of other drainage districts

§ 51-29-141. Separate accounts kept for extended districts

§ 51-29-143. Provisions applicable to extended districts

§ 51-29-145. Consolidation of districts

§ 51-29-147. Petition and notice of consolidation

§ 51-29-149. Consolidation hearing and decree

§ 51-29-151. Commissioners of consolidated district

§ 51-29-153. Transfer of powers of former commissioners

§ 51-29-155. Lien of outstanding obligations not impaired by consolidation

§ 51-29-157. Powers and authority of consolidated district

§ 51-29-159. Mineral leases

§ 51-29-161. Reforestation procedure

§ 51-29-163. Hearing on reforestation petition

§ 51-29-165. Disposition of proceeds of reforestation release