The chancery court or chancellor in vacation shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board of commissioners of the district so to do, enter upon the minutes of the chancery court an order which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a special assessment or levy to pay the estimated cost of the improvement, with not less than ten per cent added for unforeseen contingencies. The amount to be assessed upon each tract of land included within the district shall be such part of the estimated cost of the improvement as the assessment of benefits against such tract bears to the assessment of benefits against all the real property in the district. Said assessments are to be paid in annual installments, not to exceed ten per cent in any one year, as provided in such order; but if any landowner elects, he may pay the whole amount of the assessment against his land before it becomes due or at any time thereafter, or all or any part of said assessment at any time he sees fit, provided such payment is made before any bonds are issued by the district.
The assessment or assessments so levied shall be a lien on all of the real property of the district from the time that the same is levied by the chancery court or chancellor in vacation in an amount not to exceed the total amount of estimated benefits on all the real property in the district, shall be entitled to preference to all demands, executions, encumbrances, or liens whatsoever, and shall continue until such assessment, with any penalty and costs that may accrue thereon, shall have been paid. The remedy against such assessment shall be by appeal to the supreme court, and such appeal must be taken within twenty days from the time that said assessment has been made by the chancery court, or chancellor in vacation. On such appeal the presumption shall be in favor of the legality of the assessment.
Structure Mississippi Code
Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control
Chapter 29 - Drainage Districts with Local Commissioners
§ 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
§ 51-29-23. 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
§ 51-29-41. 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
§ 51-29-119. 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
§ 51-29-161. Reforestation procedure
§ 51-29-163. Hearing on reforestation petition
§ 51-29-165. Disposition of proceeds of reforestation release