Mississippi Code
Chapter 31 - Drainage Districts with County Commissioners
§ 51-31-73. Commissioners to construct and maintain drains

The commissioners may, after the organization of said district, do any and all acts that may be necessary in and about the surveying, laying out, constructing, repairing, altering, enlarging, cleaning, protecting, and maintaining any drain or ditch or other work for which they have been appointed. They and their successors shall have charge of said ditch in perpetuity, and shall annually see that the same is cleaned out and all obstructions, brush, willow, or other growth removed therefrom, to the end that said ditches shall be kept thoroughly cleaned and in good repair so as to perfectly drain said lands. For those purposes, the commissioners may borrow money in anticipation of the collection of already levied taxes not to exceed in any one (1) fiscal year one percent (1%) of the amount of the benefits assessed against all of the real property in the district, at an overall maximum interest rate to maturity not greater than that allowed in Section 75-17-105. They may issue in evidence thereof tax anticipation warrants, which warrants shall be paid solely and only out of the first funds collected from taxes levied prior to the borrowing of such funds and issuance of such warrants; and they may make additional assessments from time to time, as necessity may require, to pay for the expense of maintaining, cleaning out, and keeping in repair the ditches of said district and meeting the legal obligations of such district. The additional assessment for maintaining, cleaning out, and keeping in repair the ditches of said district and meeting the legal obligations of such district shall be made by the commissioners in the following manner: on or before the first Monday in September of each year the drainage commissioners shall assess on each tract of land or other property in the district, in proportion to the original and supplemental benefits assessed for construction, such an amount as is necessary to pay the expense of maintaining, cleaning out, and keeping in repair the ditches of said district and meeting the legal obligations of such district, and shall certify their assessment to the board of supervisors of the county in which the land lies; and it shall thereupon become and be the duty of the board of supervisors to levy a tax in accordance with such assessment sufficient to meet said expense of maintaining, clearing out, and keeping in repair the ditches of said district. The said tax levied shall be apportioned to and levied on each tract of land or other property in said district in proportion to the original and supplemental benefits assessed for construction, or as otherwise provided by law. As soon as the said tax levy is made, the secretary of the commission, at the expense of the district, shall prepare an assessment record of the district, which may contain any number of columns therein, in which may be inscribed the tax levied each year. He shall place therein the amount of the levy for the year, and the said record shall be certified by the commissioners, attested by the seal of the district, and filed with the tax collector of the county in which the land is located. The said secretary shall make a copy for each county in which any lands of the district may be situated, but only the lands situated in the county need be inscribed therein. Any person aggrieved at the action of the board of supervisors in levying the tax herein provided shall have the same right of appeal as is provided by law for appealing from the action of said board in levying county taxes. All taxes hereunder assessed and levied shall be collected at the same time and in the same manner as are state and county taxes, and the same penalties shall accrue for the nonpayment thereof as for nonpayment of state and county taxes. In the event a drainage ditch shall be totally destroyed by the construction of public levees, the drainage district commissioners shall strike the land affected by such destruction from the assessment rolls of the district; but such action shall in no way affect the lien of the bondholders of the district upon such land.

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