2016 Mississippi Code
Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control
Chapter 7 - Water Management Districts
In General (§§ 51-7-1 - 51-7-49)
§ 51-7-29. Assessments

For the purposes of this chapter, including but not limited to the construction and maintenance of works of improvement, expenses of the board of commissioners, assessment of benefits, and for repayment of bonds and interest as provided herein, the commissioners of a master water management district shall have authority to assess the lands of the district in proportion to the benefits accruing to said lands; provided, however, that for the purpose of providing funds with which to clean out, restore, repair and rehabilitate the whole or any part of the drainage system of such district or for the purpose of cooperating with the United States or any agency thereof in such works, there may be imposed a uniform assessment by the commissioners of such master water management district or, upon resolution of said commissioners, by the commissioners of a drainage or subdrainage district on each acre of unsubdivided land lying within the master district and a uniform assessment by lot on subdivided land lying within the master district and the records required in this chapter shall show the amount of the assessment in lieu of the amount of benefits accruing to each tract. Taxes levied hereunder are hereby declared to be taxes for maintenance purposes and shall not diminish in any manner the amount of assessed benefits in any such district which is otherwise available for the payment of any outstanding bonds of such district.

The assessments provided for in this section may be made even though evidences of indebtedness have been issued or validated or both prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby. No assessments shall be made against lands owned by the State of Mississippi or any political subdivision thereof, or lands owned by the United States of America or any agency thereof. Such assessment shall be made in such manner as to clearly show the name of the owner and the description of the lands against which the assessment is made. When the assessment has been made, the assessment roll shall be filed with the chancery clerk and notice of such assessment shall be given in the same manner that notice is given for other purposes as provided in Section 51-7-11. Such notice of assessment shall include the date which the chancellor has set for hearing of any protest of such assessment. Such protest shall affect only the assessment against the person or persons making the protest. The court on said date, or within thirty (30) days thereafter, shall pass upon the assessment roll; and he shall have the authority to approve the roll, order its revision, or modify same, within his discretion. After said roll has been approved by the court, copies thereof certified by the secretary of the board of commissioners shall be transmitted to the boards of supervisors and the tax collectors of the counties within which the lands of said master water management district are located, and the said boards of supervisors shall make the levy for taxes upon the said lands on said assessment roll on such percentage basis as is requested by the board of commissioners. If any landowners or the board of commissioners are aggrieved at any assessment approved by the chancellor, they shall have the right of appeal from the order of the chancellor as provided for under Section 51-7-23, but such appeal shall not stay the collection of any tax levied on such assessment. The tax collectors of the respective counties in which such lands are located shall collect the taxes at the regular times provided by law for the collection of real estate taxes, and shall remit such collections to the secretary of said district within thirty (30) days after expiration of the time provided for payment thereof. All provisions of law for the sale of land for delinquent ad valorem taxes shall be applicable in effecting collection of any delinquent taxes which may be due under provisions of this chapter, and suit may be maintained against any delinquent taxpayer hereunder in the manner provided by law. All liabilities and penalties pertaining to responsibilities and duties of the tax collector generally shall be applicable hereunder.

At any time within three (3) years after the completion of construction of improvements for which assessment has been made under the provisions hereof, or within six (6) months after the effective date of this section, whichever is later, any landowner or group of landowners upon whose lands the original assessment or benefits were improperly or erroneously made may file an action in the chancery court of proper jurisdiction requesting modification or removal of such assessments. Upon a hearing being had on such action the chancellor shall make such findings of fact as the evidence adduced may require and may either confirm the assessments as originally made or may order such changes therein as may be required so that the total cost of the works as constructed may be borne by those lands in the district actually benefited thereby in proportion to the benefits actually conferred thereon by such improvements except as otherwise provided in this section. Such order may be made even though evidences of indebtedness have been issued and validated prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby.