Collection of assessments.

Miss. Code Ann. § 51-29-51
in effect
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After the assessment of benefits or betterments and damages and the levy of assessments to be paid shall have been made and become final in the manner hereinbefore provided, and for the purpose of facilitating the collection of the assessments so levied, it shall be the duty of the board of commissioners to prepare, or cause to be prepared, a copy or copies of the assessment roll in which they shall inscribe the names of the landowners, the description of the tracts of land assessed, the total betterment assessed against each tract, and the total damages assessed against each tract, and the amount of the levy for the current year, which shall be the amount of tax to be collected for that year by the tax collector. The commissioners may at any time also employ some competent person to calculate the amount of tax to be paid each year for each tract of land in the district, and extend the same on the rolls of the district. Such copy of the roll shall be certified to by the commissioner and be deposited with the clerk of the board of supervisors of the judicial district of the county in which the land lies, and if a drainage district embraces lands lying in more than one county or judicial district, a copy of said roll shall be filed with the clerk of the board of supervisors in each district or county. It shall be the duty of the clerk to transmit said roll or rolls to the said tax collector of such county or counties on or before the first day of October of the year in which the tax levy is to be collected, and said roll shall constitute the authority and be the guide for the collection of said drainage tax by the collector. If any collector shall wilfully neglect, fail, or refuse to collect any tax shown on said roll to have been levied in the manner herein provided, he shall be liable on his bond as county tax collector for any taxes lost to the drainage district, together with damages thereon at the rate of thirty per cent. For any failure to pay over any tax so collected at the same time he is required by law to pay over state and county taxes, said tax collector shall be liable for damages at the rate of thirty per cent and interest at the rate of six per cent per annum on the principal and damages.

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