The commissioners of any drainage districts entering into such agreements as are herein provided are authorized and empowered to fix and levy an annual ad valorem tax of not exceeding two mills on the dollar upon all of the real and personal property in the district, for the purpose of defraying the costs of maintenance of flood control works and the costs of location, relocation, building, and rebuilding of roads and highways without the limits of the district. Such levy shall be certified by the commissioners to the board of supervisors of the proper county before the time fixed by law for the levying of county taxes; and the board of supervisors shall, at the time fixed for the levying of county taxes, levy such tax and certify said levy to the tax collector, who shall collect such taxes as other taxes of the county are collected.
Structure Mississippi Code
Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control
Article 1 - Flood Control Agreements with United States
§ 51-35-1. Drainage district agreements to maintain works
§ 51-35-3. Relocation of roads outside drainage district
§ 51-35-5. Donations of land to drainage district
§ 51-35-7. Drainage district tax for maintenance
§ 51-35-9. Drainage district agreements to furnish rights of way
§ 51-35-11. Acquisition of rights of way by drainage districts
§ 51-35-13. Drainage district tax for rights of way
§ 51-35-15. County agreements for rights of way and maintenance
§ 51-35-17. Agreement by certain county
§ 51-35-21. Contribution to cost of acquiring land for improvements outside county