Mississippi Code
Article 1 - Provisions Common to Drainage Districts
§ 51-33-127. Procedures for transfer of drainage district attributes to county soil and water conservation district; dissolution of drainage district; continuation of maintenance and operation of existing structures

1. Dissolving the drainage district.
2. Transferring all the powers, duties and responsibilities of the drainage district to the county soil and water conservation district.
3. Provide funding for the future operation and maintenance of the existing water impoundment structures by either:
a. Transferring existing authority to assess benefited or affected acres for ad valorem taxation;
b. Authorizing the county soil and water conservation district to assess ad valorem taxes on benefited or affected acres in the manner authorized for drainage districts in Sections 51-29-45 through 51-29-57; or
c. Recognizing that the county board of supervisors will determine and provide funding amounts for the operation and maintenance of the water impoundment structures by the county soil and water conservation district.
4. Transferring all assets of the drainage district, real or personal, or both, and any other assets, wherever they are situated, to the county soil and water conservation district.

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