MCA Chapter 35

MCA Chapter 35
in effect

Miss. Code Ann. § 51-35-1 Drainage district agreements to maintain works.

The commissioners of any drainage district heretofore or hereafter organized under the laws of the State of Mississippi, acting on behalf of the district or in cooperation with other drainage districts, are hereby authorized and empowered to give satisfactory assurances to the United States of America or any agency thereof that any and all flood control works, constructed either within or without the district by the United States of America or any agency thereof, shall be maintained without expense to the United States. The commissioners of any drainage district are hereby authorized and empowered on behalf of the district to enter into agreements with the commissioners of other drainage districts for carrying out the purposes of Sections 51-35-1 through 51-35-7.

Miss. Code Ann. § 51-35-3 Relocation of roads outside drainage district.

The commissioners of any drainage district agreeing as herein provided to maintain flood control works constructed by the United States of America or any agency thereof are hereby authorized and empowered to appropriate money and to pay the same to the proper state, county, or district authority as reimbursement for the cost of locating, relocating, building, or rebuilding of any roads and highways outside the limits of the district, when the same shall be rendered necessary by the construction of flood control works, and to give satisfactory assurances to the United States of America or any agency thereof that the location, relocation, building, or rebuilding of such roads and highways shall be done without expense to the United States of America.

Miss. Code Ann. § 51-35-5 Donations of land to drainage district.

The commissioners of any drainage district entering into agreement with the United States of America or any agency thereof, as hereinbefore provided, are hereby authorized and empowered to accept for the district the conveyance of any lands, within or without the district, and to use, rent, lease, and convey the same for the benefit of the district in the maintenance of flood control works and improvements. Such lands when vested in the district shall be subject to taxation as are other lands, and said commissioners are hereby authorized and empowered to pay such taxes out of any available funds other than sinking funds being accumulated for the retirement of district bonds and payment of interest thereon; and such drainage districts are hereby authorized and empowered to pay such taxes out of any available fund.

Miss. Code Ann. § 51-35-7 Drainage district tax for maintenance.

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.

Miss. Code Ann. § 51-35-9 Drainage district agreements to furnish rights of way.

The commissioners of any drainage district heretofore or hereafter organized under the laws of the State of Mississippi, acting on behalf of the district or in cooperation with other drainage districts, are hereby authorized and empowered to give satisfactory assurances to the chief of engineers of the United States Army, to the Mississippi River Commission, to the United States district engineer, or to any other agency of the United States government that they will furnish rights of way for all levees and drainage ditches within or without the district for any and all flood control works, including levees and ditches constructed by the United States of America or any agency thereof, within or without the district. The commissioners of any drainage district are hereby authorized and empowered on behalf of the district to enter into agreements with the commissioners of any other drainage districts for carrying out the purposes of Sections 51-35-9 through 51-35-13.

Miss. Code Ann. § 51-35-11 Acquisition of rights of way by drainage districts.

The commissioners of any drainage district agreeing as herein provided to furnish rights of way for levees and drainage ditches for flood control work constructed by the United States of America, or any agency thereof, are hereby authorized and empowered to acquire or condemn rights of way for levees and drainage ditches inside and outside of the district in the same manner as the commissioners are now authorized to acquire or condemn rights of way and easements for the construction of other drainage works within the district.

Miss. Code Ann. § 51-35-13 Drainage district tax for rights of way.

The commissioners of any drainage district entering into such agreements as are herein provided are hereby 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 expenses of acquiring or condemning and furnishing rights of way for levees and drainage ditches within or 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 by law 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.

Miss. Code Ann. § 51-35-15 County agreements for rights of way and maintenance.

The board of supervisors of any county through any part of which any river or other stream may run, or any part of which any river or other stream may touch or border, on which the United States of America has authorized flood control improvements, including channel clearing, channel improvement, cut-offs, levees, dams, or other flood control improvements, is hereby authorized and empowered, for that part of such river or stream running through any part of said county or bordering or touching said county, as aforesaid, to give satisfactory assurances to the United States of America or any agency thereof including the Secretary of War, that it will: Provide, without cost to the United States, all lands, easements, and rights of way necessary for the construction of the project; Hold and save the United States free from damages due to the construction of the works; and Maintain and operate all of the works after completion in accordance with regulations prescribed by the Secretary of War, under the terms of the Flood Control Act of June 22, 1936, or any other similar Flood Control Act of the United States. Any such board of supervisors is also hereby authorized and empowered to accept the conveyance of any lands, easements, and rights of way over and on behalf of any lands that may be benefited by the maintenance of such works; to accept assurances from landowners whose property is benefited by such flood control improvements, to levy, assess, and collect such taxes on said area so benefited as will be necessary; to save and hold the United States free from all damages due to the construction of the works; to exercise the right of eminent domain for the condemnation of rights of way and easements in like manner as is exercised by boards of supervisors for the condemnation of public road rights of way; to maintain such works in said county after completion, and generally to accept agreements for landowners benefited by such flood works to save the county harmless on account of said assurances given by the county as aforesaid to the United States of America or any agency thereof, including the Secretary of War. This section shall apply to any county lying wholly within a levee district, or to that part of a county lying within a levee district. This section shall not apply to any county in which a reservoir project, as a part of a United States government flood control program, shall have been begun prior to the first day of January, 1938.

Miss. Code Ann. § 51-35-17 Agreement by certain county.

The board of supervisors of any county in which is located a national park, a national cemetery, and which is located on the Mississippi River and through any part of which any river or other stream may run, or any part of which any river or other stream may touch or border, on which the United States of America has authorized or may hereafter authorize navigation or flood control improvements is hereby authorized and empowered to give satisfactory assurances to the United States of America, or any agency thereof, that it will: Provide, without cost to the United States, all lands, easements, and rights of way necessary for the construction of the project; Hold and save the United States free from damages due to the construction works; Maintain and operate all of the works after completion in accordance with regulations prescribed by the Secretary of the Army; and Acquire such added area as may be necessary for the public benefit and use in accordance with the requirements of the United States, or any agency thereof, in connection with any such project. Any such board of supervisors is also hereby authorized and empowered to accept the conveyance of any lands, easements, and rights of way over and on behalf of any lands that may be benefited by the maintenance of such works; to accept assurances from landowners whose property is benefited by such flood control improvements; to levy, assess, and collect such taxes on said area so benefited as will be necessary; to save and hold the United States free from all damages due to the construction of the works; to exercise the right of eminent domain for the condemnation of rights of way and easements in like manner as is exercised by board of supervisors for the condemnation of public road rights of way; to maintain such works in said county after completion; and generally to accept agreements for landowners benefited by such flood works to save the county harmless on account of said assurances given by the county as aforesaid to the United States of America, or any agency thereof. Any such board of supervisors may exercise all of the powers granted by virtue of Section 59-7-203, Mississippi Code of 1972, in connection with the fulfillment of any of the aforementioned assurances. In addition to levying, assessing, and collecting such taxes on the area directly so benefited, the board of supervisors of such county may, if deemed necessary to fairly bear or supplement the cost of the providing of all necessary lands, easements, and rights of way for the construction of the project and maintaining and operating the works after completion, levy a countywide tax for such purposes; but such countywide tax shall not be levied, assessed, or collected until after such board of supervisors shall have published notice for three weeks to the taxpayers of said county of its intention so to do, of the maximum rate of said tax, and of the year or numbers of years, not exceeding five years, in which it is then intended to levy and assess such tax, including the maximum rate proposed for each projected year, in some newspaper published in said county and having a general circulation therein. Unless 20% of the qualified electors of said county shall protest against such assessments at a time to be fixed by the board, at least 10 days and not more than 20 days from the date of the last publication, then the authority of such board to levy, assess, and collect such taxes shall exist, but not to exceed the maximum millage rate specified according to the advertisement. Should 20% of the qualified electors protest against such levies, taxes, or assessments, then a special election shall be called for the purpose of presenting such issue to the qualified voters of such county, and the right to make such county-wide levies and assessments and to collect said taxes shall not exist unless authorized at such special election by a majority of the qualified electors actually voting in such election. Should the voters of such county protest against and, at the special election, disapprove such countywide assessments, then the issue of such countywide assessments and levies shall not be reconsidered by the board of supervisors of such county and again presented until the lapse of at least one year from the date that such countywide tax was disapproved at the special election called for that purpose. Upon the expiration of each period specified in the notice of intention to levy and collect such countywide taxes for the purposes herein authorized, the board of supervisors of any such county may continue to levy and collect such taxes upon first again following the procedure in this section outlined. This section shall not serve to repeal Section 51-35-15, but is in amplification and extension of the authority and powers therein granted.

Miss. Code Ann. § 51-35-19 Alteration, relocation, or abandonment of county roadways.

The authority granted to boards of supervisors under Section 170 of the Constitution of the State of Mississippi shall be construed to include the right to enter into agreements with the United States for the alteration, relocation, reconstruction, or abandonment of county roadways and the conveyance of easements for term of years, perpetual easements, or fee simple title to the portions of county roadways affected by the construction of flood control projects approved and adopted by the United States or any agency thereof. Such agreements shall be based upon a consideration deemed reasonable by the board of supervisors and the government. Any such alteration, relocation, or abandonment of county roadways shall be made pursuant to the authority and procedure of law now in force and effect. The conveyance of the necessary interest in any such county road right of way shall be for and on behalf of the county and executed by the then acting president of the board, attested by the clerk, and under proper resolution. Such conveyance may include a clause releasing the United States from any further claim as to the county on account of the construction of such flood control project and alteration, relocation, reconstruction, or abandonment of a county roadway or any portion thereof.

Miss. Code Ann. § 51-35-21 Contribution to cost of acquiring land for improvements outside county.

The board of supervisors of any county through any part of which any river or other stream may run, or any part of which any river or stream may touch or border, on which the United States of America or any agency thereof has authorized flood control improvements, including channel clearing, channel improvement, cut-offs, levees, dams or other flood control improvements, when any of the lands of said county will be benefited by flood control improvements so authorized by the United States of America or any agency thereof to be constructed or made outside the border of such county, is hereby authorized and empowered to contribute to the cost of acquisition of land, easements and rights-of-way necessary for the construction of such flood control improvements outside the border of such county, provided such contribution shall be made to that county, flood control district or other agency authorized by law to acquire lands, easements or rights-of-way for such improvements, which acquires the same pursuant to request therefor from the United States of America. However, this authority to purchase lands shall allow only purchase of lands in counties lying wholly or partly within a levee district. Said board of supervisors is hereby authorized: To expend for such purposes not to exceed the sum of Ten Thousand Dollars ($10,000.00) from the county general fund, whether or not the expenditure thereof be in excess of the budget for the fiscal year adopted by such board; To fix and levy annually for such purposes, in addition to any tax that such boards are now authorized by law to levy and in excess of the limitations now provided by law for the levying of taxes by such boards, an ad valorem tax on all the lands and property in the county, not to exceed three (3) mills on the dollar on the assessed valuation on all real and personal property in the county, including railroads; and To borrow funds not in excess of Ten Thousand Dollars ($ 10,000.00) at interest rates not to exceed five percent (5%) per annum and to issue bonds for such purposes.

Miss. Code Ann. § 51-35-23 Apportionment of federal funds.

All moneys paid to the State of Mississippi by the United States on account of leases of flood control lands under the provisions of the Flood Control Act, as amended June 28, 1938 (52 U.S. Statutes at Large, page 1221), shall be apportioned by the state treasurer to the several counties in which such flood control lands are located and from which the moneys were received by virtue of the lease of flood control lands, as may be determined by the United States, or department thereof, in settling with the state treasurer under the terms and provisions of the Flood Control Act. The several sums so apportioned to each county shall be paid over by the state treasurer to the county depository, and fifty per cent (50%) of such funds shall be expended for the benefit of the public schools and fifty per cent (50%) of such funds shall be expended for the benefit of public roads of the county, or counties, in which such flood control lands are situated. Where no schools are located in any affected area entitled to moneys under the provisions of said Flood Control Act, then all of such moneys so apportioned to such affected area may be spent for the benefit of public roads in the area.

Miss. Code Ann. § 51-35-25 Authorization for annual fee to be imposed on landowners selling reforestation easements; limitation on amount of fee; proceeds to be used to provide road maintenance; fire and police protection; and other services.

As used in this section: “Project” means the Yazoo Basin, Yazoo Backwater, Mississippi, Project authorized by the Flood Control Act of 18 August 1941 and the Water Resources Development Act of 1986. “Project area” means land in Humphreys, Issaquena, Sharkey, Warren, Washington and Yazoo Counties located at or below the one hundred-year frequency flood elevation. “Reforestation easement” means an easement on open agricultural land located in the project area that restricts the future use of the property to woodlands that is purchased from a landowner by the Corps of Engineers or other governmental entity for purposes specifically related to the project. The board of supervisors of any county in the project area may, in its discretion, require all landowners in the county who sell reforestation easements in the project area for purposes specifically related to the project to annually pay a fee in an amount not to exceed Four Dollars ($4.00) per acre, on each acre of property for which a landowner sold such an easement. The proceeds of the fee shall be used by the board of supervisors to provide services such as road maintenance, fire protection and police protection, and other services necessary for the maintenance and protection of reforestation easements in the project area. If the federal government provides funds to counties in the project area which may be used by the counties to provide such services necessary for the maintenance and protection of reforestation easements in the project area, the board of supervisors of a county receiving such federal funds shall reduce any fee imposed under this section by a proportionate amount based on the ratio that the amount of federal funds received by the county bears to the cost of providing such services.

Miss. Code Ann. § 51-35-101 Repealed.

Repealed by Laws, 1997, ch. 403, § 9, eff from and after July 1, 1997. § 51-35-101 through § 51-35-105 . [Codes, 1942, §§ 4824, 4825, 4769; Laws, 1936, ch. 188, §§ 1, 54-58] § 51-35-107 . [Codes, 1942, § 4770; Laws, 1936, ch. 188, § 2; Laws, 1954, ch. 154] § 51-35-109 through § 51-25-115 . [Codes, 1942, §§ 4771-4774, 4780-4782; Laws, 1936, ch. 188, §§ 3-6, 10-12] § 51-35-117 . [Codes, 1942, §§ 4775, 4778; Laws, 1936, ch. 188, §§ 2, 8; Laws, 1938, ch. 343, § 1; Laws, 1946, ch. 217, § 2] § 51-35-119 through § 51-35-125 . [Codes, 1942, §§ 4776, 4777, 4779, 4782; Laws, 1936, ch. 188, §§ 8, 9, 12] Editor’s Notes — Former §§ 51-35-101 through 51-35-105 provided for the establishment of the 1936 Flood Control Law of Mississippi. Former § 51-35-107 was entitled: Jurisdiction of chancery court. Former §§ 51-35-109 through 51-35-115 provided further regulation of the flood control districts. Former § 51-35-117 provided for hearings before the chancery court. Former §§ 51-35-119 through 51-35-125 provided for appeal of orders made by the chancery court, and further delineated the powers and organization of the district.

Miss. Code Ann. § 51-35-127 Repealed.

Repealed by Laws, 1997, ch. 403, § 10, eff from and after July 1, 1997. § 51-35-127 through § 51-35-145 . [Codes, 1942, §§ 4783-4788, 4796, 4798, 4799; Laws, 1936, ch. 188, §§ 13-18, 26-28] Editor’s Notes — Former §§ 51-35-127 through 51-35-145 provided for a board of directors for the district, and further delineated the powers and responsibilities of the district.

Miss. Code Ann. § 51-35-147 Repealed.

Repealed by Laws, 1997, ch. 403, § 11, eff from and after July 1, 1997. § 51-35-147 through § 51-35-151 . [Codes, 1942, §§ 4797, 4801, 4804; Laws, 1936, ch. 188, §§ 27, 30, 34] § 51-35-153 . [Codes, 1942, § 4789; Laws, 1936, ch. 188, § 19; Laws, 1938, ch. 343, § 2] § 51-35-155 through § 51-35-159 . [Codes, 1942, §§ 4790-4792; Laws, 1936, ch. 188, §§ 20-22] § 51-35-161 . [Codes, 1942, § 4793; Laws, 1936, ch. 188, § 23; Laws, 1938, ch. 343, § 3] § 51-35-163 . [Codes, 1942, § 4794; Laws, 1936, ch. 188, § 24] § 51-35-165 . [Codes, 1942, § 4795; Laws, 1936, ch. 188, § 25] § 51-35-167 . [Codes, 1942, § 4800; Laws, 1936, ch. 188, § 29; Laws, 1946, ch. 217, § 1] § 51-35-169 . [Codes, 1942, § 4802; Laws, 1936, ch. 188, § 31] § 51-35-171 . [Codes, 1942, § 4803; Laws, 1936, ch. 188, § 32; Laws, 1938, ch. 343, § 4] § 51-35-173 . [Codes, 1942, § 4803-01; Laws, 1946, ch. 270, § 4] § 51-35-175 . [Codes, 1942, § 4805; Laws, 1936, ch. 188, § 35] § 51-35-177 . [Codes, 1942, § 4806; Laws, 1936, ch. 188, § 36; Laws, 1938, ch. 343, § 5; Laws, 1946, ch. 270, § 1] § 51-35-179 . [Codes, 1942, § 4807; Laws, 1936, ch. 188, § 37; Laws, 1946, chs. 270, § 2, 300, § 1] § 51-35-181 . [Codes, 1942, § 4808; Laws, 1936, ch. 188, § 38; Laws, 1938, ch. 343, § 6; Laws, 1946, chs. 270, § 3, 300, § 2] § 51-35-183 . [Codes, 1942, § 4809; Laws, 1936, ch. 188, § 39; Laws, 1968, ch. 361, § 7] § 51-35-185 through § 51-35-189 . [Codes, 1942, §§ 4810-4812; Laws, 1936, ch. 188, §§ 40-42] § 51-35-191 . [Codes, 1942, § 4813; Laws, 1936, ch. 188, § 43] § 51-35-193 . [Codes, 1942, § 4814; Laws, 1936, ch. 188, § 44] Editor’s Notes — Former §§ 51-35-147 through 51-35-151 provided further delineation of the powers and responsibilities of the district. Former § 51-35-153 provide a plan for flood control. Former §§ 51-35-155 through 51-35-159 provided further delineation of the powers and responsibilities of the district. Former § 51-35-161 provided for construction and maintenance within the district. Former § 51-35-163 was entitled: Dominant right of eminent domain. Former § 51-35-165 was entitled: Exercise of eminent domain rights. Former § 51-35-167 provided for the enlargement or combination of districts. Former § 51-35-169 provided for alteration of the official plan for works and improvements within the district. Former § 51-35-171 provided for the creation of dams and canals within the district. Former § 51-35-173 provided for bypasses for conveyance of flood waters within the district. Former § 51-35-175 provided that the district could borrow money for preliminary work. Former § 51-35-177 provided for a tax for preliminary expenses incurred by the district. Former § 51-35-179 provides for a tax for maintenance within the district. Former § 51-35-181 provided that the district could borrow money to acquire land. Former § 51-35-183 provided for the collection of taxes for district purposes within the district. Former §§ 51-35-185 through 51-35-189 provided further clarification of the operations of the district. Former § 51-35-191 was entitled: Hearings before master. Former § 51-35-193 provided for expenses of the chancellor.

Miss. Code Ann. § 51-35-195 Repealed.

Repealed by Laws, 1997, ch. 403, § 12, eff from and after July 1, 1997. § 51-35-195 through § 51-35-207 . [Codes, 1942, §§ 4815-4821; Laws, 1936, ch. 188, §§ 45-51] § 51-35-209 . [Codes, 1942, § 4823; Laws, 1936, ch. 188, § 53; Laws, 1938, ch. 343, § 7] § 51-35-211 . [Codes, 1942, § 4826; Laws, 1936, ch. 188, § 59] § 51-35-213 . [Codes, 1942, § 4826-01; Laws, 1946, ch. 217, § 3] Editor’s Notes — Former §§ 51-35-195 through 51-35-207 provided further delineation of the powers and responsibilities of the district. Former § 51-35-209 provided that the lands of the district were not tax exempt. Former § 51-35-211 provided for a tax limit within the district. Former § 51-35-213 was entitled: Assurances to Secretary of War.

Miss. Code Ann. § 51-35-303 Legislative determination and declaration of policy.

It is hereby declared, as a matter of legislative determination, that the lands and properties along the waterways and rivers of the state are among its basic resources, that the overflow and surface waters of the state have not heretofore been conserved or fully controlled to realize their full beneficial use, that the control of such waters is necessary to insure adequate protection to the inhabitants of the State of Mississippi and their properties, and to the municipalities of the State of Mississippi, to promote the balanced economic development of the state and to aid in flood control, conservation, and development of lands and property, and of the general health and welfare of the people of the State of Mississippi. It is further determined and declared that the diversion and control of the waters of any rivers on their tributaries and their overflow waters in or near municipalities for the protection and development of domestic, municipal, commercial, industrial, and manufacturing functions, for flood control, and for pollution abatement are, as a matter of public policy, for the general welfare of the entire people of the State of Mississippi. The creation of flood and drainage control districts to control the waters of the rivers of the State of Mississippi or their tributaries and their overflow waters is determined to be necessary and essential to the accomplishment of the aforesaid purposes and this article operates on a subject in which the state at large is interested. All the terms and provisions of this article are to be liberally construed to effectuate the purposes herein set forth, this being a remedial law.

Miss. Code Ann. § 51-35-305 General authority to organize.

Flood and drainage control districts may now or hereafter be organized in this state under the provisions of this article, in the manner hereinafter provided, whenever any part of such district lies wholly or partially in or adjacent to any part of a municipality having a population of ten thousand (10,000) or more inhabitants at the time of the filing of the petition to create such district. For the purposes of determining population of any municipality, the last completed census prior to the filing of such petition shall be presumed to be the population of such municipality at the time of the filing of such petition. Each flood and drainage control district shall be an agency of the state and a body politic and corporate, and may be composed of one or more entire municipalities or a part or parts thereof, one or more entire counties or a part or parts thereof, or any combination of counties and municipalities or a part or parts thereof.

Miss. Code Ann. § 51-35-307 Petition for creation of district.

Any municipality which may be, in whole or in part, a part of a proposed flood and drainage control district organized under the terms of this article, and when authorized by a resolution of a majority of its governing authorities, may petition the chancery court of the county in which the proposed district is located, or the chancery court of either county in which lands to be included in the proposed district are located if the lands to be included in the proposed district are located in two or more counties, to organize and establish a flood and drainage control district and shall set forth in the petition: The proposed name of the district and the areas to be included in the district, the areas to be that area directly or indirectly benefited by or protected from overflow or flood waters by the contemplated flood or drainage control improvements and any area which is necessary to be included in the district to carry out the purposes of this article. Any municipality or any part thereof, or any county or any part thereof, which is subject to overflow or flood from waters of any river or its tributaries, or which benefits from improvements, may be included in the district. The fact that a preliminary report or study to determine the engineering feasibility of constructing flood or drainage control improvements along any river or its tributaries has been made by a competent engineer or engineering firm, or any other competent institution or agency, and that such study or report shows that the construction of such facilities is feasible for flood and drainage control or for any of the other purposes or services contemplated by the legislative declaration of public policy in this article. The necessity and desirability for the construction of such facilities. A general description of the purposes of the contemplated works, a general description of the plan including the lands to be protected by said flood or drainage control improvements or otherwise affected thereby, and maps or plats showing the general location of any flood and drainage control improvements and related facilities. The word “project” when used herein shall mean the general plan and purposes of the flood and drainage control improvements and associated development, as set out in this petition to the chancery court, and the words “project area” shall mean the physical location of any levees, channels, drains, or related facilities and associated development, and those areas which are necessary to be included in the district to carry out the purposes of this article, and the area of the district as shown on the plats filed with the chancery court. The words “related facilities” as used in this article shall mean any facilities which are correlated with or used in connection with the project. The petition shall be filed with as many copies as there are parties defendant. A copy of the preliminary report or study shall be attached to the original petition as an exhibit. It shall not be necessary that any landowners in the counties to be included in said proposed district be named in the petition or made parties defendant. The chancellor of the chancery court in which said petition shall be filed shall have jurisdiction of the entire flood control district and project area for the purposes of this article. Such jurisdiction may be exercised by the chancellor in termtime or in vacation, as provided in this article. In the event any part of the proposed flood and drainage control district lies outside the limits of the municipality filing the petition, the county or counties in which lie said lands outside said municipality shall be made a defendant to the petition by service on the clerk of the board of supervisors; however, should said county or counties join in said petition pursuant to a resolution of a majority of the members of the board of supervisors thereof, it shall not be necessary to make said county or counties a defendant to said petition. In the event any part of said proposed flood and drainage control district lies within any municipality other than said municipality petitioning for the creation of said district, said municipality or municipalities not joining in said petition shall be made a defendant to said petition by service of process on the clerk of said municipality; however, should said municipality join in said petition pursuant to a resolution of a majority of the governing authorities thereof, it shall not be necessary to make said municipality a defendant to said petition.

Miss. Code Ann. § 51-35-309 Proceedings after petition filed.

After the filing of the petition, the chancellor shall enter an order fixing the date, either in term time or in vacation, place, and time for a hearing of the cause on the original petition, exhibits, and any answers or other pleadings filed. The chancery clerk shall give notice of such hearing to all persons interested by posting notices thereof at the door of the courthouse of the county or counties in which the district is situated and in at least ten public places in said proposed district, and also by publishing said notice at least once a week for three consecutive weeks in a newspaper published in each of the counties and municipalities proposed to be included in such flood and drainage control district. If there is no newspaper published in any such county or municipality, then it shall be sufficient to publish said notice in a newspaper having a general circulation in such county and municipality. Such notice shall be addressed to the property owners, qualified electors of said proposed district, and all other persons interested, shall state when and in what court said petition was and is filed, shall state the general area included in such district, and shall command all such persons to appear before the chancery court, or the chancellor in vacation, of the county in which said petition was filed and, upon the date fixed by the chancellor, to show cause, if any they can, why the proposed flood and drainage control district should not be organized and established as prayed for in said petition. The date for such hearing shall not be less than five days nor more than forty days after the last publication of such notice. For the purposes of the publication or notice hereinabove mentioned and for the purposes of describing the lands to be included in the district, it shall be sufficient in describing the said lands as all or parts of townships, all or parts of sections, and all or parts of lands lying within the corporate limits of any city, town, or village, and it shall be sufficient to describe the regions and lands proposed to be included in such flood and drainage control district in general terms with a generally accurate description of such regions and lands. If the court or chancellor finds that the notice or publication was not given as provided in this article, it shall not thereby lose jurisdiction, but the court or chancellor shall order due publication or notice to be given and shall continue the hearing until such publication or notice shall be properly given; and the court or chancellor shall thereupon proceed as though publication or notice had been properly given in the first instance. Upon the entry of said order fixing the date for said hearing, the chancery clerk of said court shall issue a citation to any county or municipality not joining in said petition and in which may lie any part of the proposed district to show cause, if any they can, why the proposed district should not be created as prayed for in said petition, which said citation shall be forthwith served by the sheriff according to law.

Miss. Code Ann. § 51-35-311 Hearing.

The chancery court in which said petition shall be filed may hear the petition at any term thereof, or the chancellor of said court may fix a time to hear such petition at any time in vacation, may determine all matters pertaining thereto, may adjourn the hearing from time to time, and may continue the case for want of sufficient notice or other good cause; and if said petition shall prove defective in any manner, the petitioners, upon motion, shall be permitted to amend the same. Upon the day set for hearing said petition, or a day to which same may be continued by the court or chancellor, all parties interested may appear and contest the same. If upon the hearing of such petition, it is found that such project is feasible from an engineering standpoint and practical, and if the creation of the flood and drainage control district under the terms of this article would meet a public necessity and would be conducive to the public welfare, such court or chancellor shall so find and shall make and enter an order upon the minutes of the said chancery court stating that the said district, under the proposed name thereof, should be organized subject to all of the terms and provisions of this article. The chancellor shall have the power to change, alter, enlarge, diminish, or otherwise vary the areas to be included in such district from those set forth in said petition in such a manner that said district shall best meet the public necessity and be conducive to the public welfare, as disclosed by the evidence at the hearing.

Miss. Code Ann. § 51-35-313 Appeal as preference case.

Any person interested in or aggrieved by the final order of the court or of the chancellor, creating the district or dismissing the petition, and who was a party to the proceedings in the chancery court, may prosecute an appeal therefrom within ten days from the date of such decree by furnishing an appeal bond in the sum of five hundred dollars ($500.00) with two good and sufficient sureties, conditioned to pay all costs of the appeal in the event the decree is affirmed. Such appeal bond shall be subject to the approval of the chancery clerk. When the transcript of the record of the case shall be filed in the office of the supreme court, the appellee having been summoned to appear and answer the appeal, ten days after service of the summons on appellee or his attorney the court shall consider such case as entitled to be heard. Any party to any proceedings in any court involving any of the provisions of this article may waive any time for filing pleadings so as to obtain an earlier hearing. Any appeal from such order or decree of the chancery court or chancellor shall be a preference case in the supreme court and shall be tried at the earliest moment convenient with said court.

Miss. Code Ann. § 51-35-315 Powers of district.

The said district through its board of directors is hereby empowered: To impound, divert, change, alter, or otherwise control overflow water and the surface water of any river or its tributaries within the project area within or without such district at such place or places and in such amount by the diversion of rivers or their tributaries, by the construction of a dam or dams, a levee or levees, a channel or channels, reservoir or reservoirs, works, pumps, plants, and any other necessary or useful related facilities contemplated or described as a part of the project within or without the district. The district is also empowered to construct or otherwise acquire within the project area all works, plants, or other facilities necessary or useful to the project for the purpose of carrying out the provisions of this article. To cooperate with the United States of America in the construction of flood and drainage control improvements, for the protection of property, controlling floods, reclaiming overflow lands, and preventing overflows in this state; and for the purpose of operating and maintaining dams, reservoirs, channels, levees, pumps, and other flood control works and improvements which may be constructed by the United States of America or any department or agency thereof. When said project, or any part thereof, is to be constructed by the United States of America or any agency or department thereof, to furnish, without cost to the United States of America, all lands, easements, and rights-of-way necessary for the construction of the project or any part thereof; to hold and save the United States free from damages due to said construction; to make, without cost to the United States, any changes, alterations, or relocation of any public utilities, roads, highways, bridges, buildings, or local betterment made necessary by the work; to provide assurances to the United States of America that encroachment on the levees, improved channels, and pond areas will not be permitted; to maintain and operate the improvements after completion thereof in accordance with regulations prescribed by the United States of America or any agency or department thereof; to contribute in cash to the United States of America, or any agency or department thereof, such sums of money as shall be required by the United States of America, or any agency or department thereof, as a condition for the construction of any improvements by the United States or any agency or department thereof; and generally, without being limited by any of the above, to carry out and faithfully perform any obligations cast upon the district as a condition to the construction of any flood control work, project, or improvements by the United States of America, or any agency or department thereof, and to give assurances to the United States of America that the district will so do. To construct, acquire, and develop all facilities within the project area deemed necessary or useful with respect thereto. To prevent or aid in the prevention of damage to person or property from the waters of any river or any of its tributaries. To acquire by purchase, lease, gift, or in any other manner (otherwise than by condemnation) and to maintain, use, and operate any and all property of any kind, real, personal, or mixed, or any interest therein within the project area, within or without the boundaries of the district, necessary for the project and convenient to the exercise of the powers, rights, privileges, and functions conferred upon the district by this article. To acquire by condemnation any and all property of any kind, real, personal, or mixed, or any interest therein within the project area, within or without the boundaries of the district, necessary for the project and the exercise of the powers, rights, privileges, and functions conferred upon the district by this article, according to the procedure provided by law for the condemnation of lands or other property taken for rights-of-way or other purposes by railroads, telephone, or telegraph companies. For the purposes of carrying out this article, the right of eminent domain of such district shall be superior and dominant to the right of eminent domain of railroad, telegraph, telephone, gas, power, and other companies or corporations, and shall be sufficient to enable the acquisition of county roads, state highways, or other public property in the project area, and the acquisition, or relocation, of the above-mentioned utility property in the project area. The amount and character of interest in land, other property, and easements thus to be acquired shall be determined by the board of directors; and their determination shall be conclusive and shall not be subject to attack in the absence of manifold abuse of discretion or fraud on the part of such board in making such determination. However, 1. In acquiring lands, either by negotiation or condemnation, the district shall not acquire minerals or royalties within the project area, sand and gravel not being considered as minerals within the meaning of this section; and 2. No person or persons owning the mining rights, drilling rights, or the right to share in production shall be prevented from exploring, developing, or producing oil or gas with necessary rights-of-way for ingress, egress, pipelines, and other means of transporting such products by reason of the inclusion of such lands or mineral interests within the project area, whether below or above the waterline, but any such activities shall be under such reasonable regulations and limitations by the board of directors as will adequately protect and reduce the impacts to the project; and 3. In drilling and developing, such persons are hereby vested with a special right to have such mineral interest integrated and their lands developed in such drilling unit or units as the State Oil and Gas Board shall establish after due consideration of the rights of all of the owners to be included in the drilling unit. To require the necessary relocation of bridges, roads, and highways, railroad, telephone, and telegraph lines and properties, electric power lines, gas pipelines and mains and facilities in the project area, or to require the anchoring or other protection of any of these, provided due compensation is first paid the owners thereof or agreement is had with such owners regarding the payment of the cost of such relocation. It is further provided that the district is hereby authorized to acquire easements or rights-of-way in or outside of the project area for the relocation of such road, highway, railroad, telephone, and telegraph lines and properties, electrical power lines, gas pipelines and mains and facilities, and to convey the same to the owners thereof in connection with such relocation as a part of the construction of the project. To overflow and inundate any public lands and public and private property, including sixteenth section lands and in-lieu lands, within the project area. To construct, extend, improve, maintain, and reconstruct, to cause to be constructed, extended, improved, maintained, and reconstructed, and to use and operate any and all facilities of any kind within the project area necessary or convenient to the project and to the exercise of such powers, rights, privileges, and functions. To sue and to be sued in its corporate name and shall be considered a political subdivision pursuant to Section 11-46-1. To adopt, use, and alter a corporate seal. To make bylaws for the management and regulation of its affairs. To employ engineers, attorneys, fiscal agents, advisors, and all necessary agents and employees to properly finance, construct, operate, and maintain the project and the plants and facilities of the district and carry out the provisions of this article, and to pay reasonable compensation for such services. To make contracts and to execute instruments necessary or convenient to the exercise of the powers, rights, privileges, and functions conferred upon it by this article. To make or cause to be made surveys and engineering investigations relating to the project, or related projects, for the information of the district to facilitate the accomplishment of the purposes for which it is created. To apply for and accept grants from the United States of America, or from any corporation or agency created or designated by the United States of America, and to ratify and accept applications heretofore or hereafter made by voluntary associations to such agencies for grants to construct, maintain, or operate any project or projects which hereafter may be undertaken or contemplated by said district. To do any and all other acts or things necessary or convenient to the exercising of the powers, rights, privileges, or functions conferred upon it by this article or any other act of law. To make such contracts in the issuance of bonds as may be necessary to insure the marketability thereof. To operate and maintain within the project area, with the consent of the governing body of any city, town or county located within the district, any works, plants, or facilities of any such city, town, or county deemed necessary or convenient to the accomplishment of the purposes for which the district is created. Subject to the provisions of this article, from time to time to lease, sell, or otherwise dispose of any property of any kind, real, personal, or mixed, or any interest therein within the project area or acquired outside the project area as authorized in this article, for the purpose of furthering the business of the district. To make such changes in location of levees, channels, drains, or related facilities, or other changes, alterations, or modifications in the plan filed with the petition creating the district, which may be necessary for the accomplishment of the general purposes of the district. In the event the board of directors of the district determines that it would meet a public necessity and would be conducive to the public welfare to vary, alter, enlarge, diminish, or otherwise change the areas included in the district for the purpose of carrying out any of the purposes contemplated by this article, the board of directors of the district may at any time file a petition in the chancery court of the county having jurisdiction of the district, setting forth the reasons for said change in said area, and the chancery court or the chancellor in vacation shall have the power and jurisdiction to vary, alter, enlarge, diminish, or otherwise change said area included in the district under the procedure set forth in Sections 51-35-309 through 51-35-313. However, such action by the chancery court or the chancellor in vacation shall not affect or impair any financial obligations of said district as they existed prior to such action, nor shall any liens or rights of any bondholders upon the lands included in the district be impaired by such action. All equipment, supplies, heavy equipment, contracts on lease-purchase agreements, and office supplies shall be purchased pursuant to state purchasing law.

Miss. Code Ann. § 51-35-317 Board of directors.

All powers of the district shall be exercised by a board of directors, to be composed of the following: In the event the proposed flood and drainage control district lies wholly within the limits of one (1) municipality, the governing authorities of said municipality shall appoint three (3) directors and the board of supervisors of the county in which said municipality lies shall appoint two (2) directors. In the event the proposed flood and drainage control district is comprised of lands lying partly in a municipality and partly outside the limits of a municipality but wholly in one (1) county, the governing authorities of said municipality shall appoint three (3) directors and the board of supervisors of the county in which said municipality lies shall appoint two (2) directors. However, should the assessed valuation of land and property and improvements in said district outside the municipality, according to the last preceding tax assessment roll for county and state taxes, exceed said assessment for the land and property and improvements of the district lying within the municipality, the board of supervisors of the county in which said district lies shall appoint three (3) directors and said municipality shall appoint two (2) directors. In the event the proposed flood and drainage control district is comprised of lands lying, in whole or in part, in one or more municipalities which are in existence at the time of the creation of such district, and in one or more counties and not falling within the description of (a) or (b) above, each such municipality shall appoint one (1) director and the board of supervisors of each county in which part of the lands of the proposed district lie shall appoint one (1) director. In the event there are one or more new municipalities incorporated within the district after the organization of such district, each such municipality shall be given a director of the district. However, in the event that selection of directors in said manner results in an even number of directors, the Governor of the State of Mississippi shall appoint one (1) additional director who is a member of the State Fair Commission so that there shall be an odd number of directors. Each director shall take and subscribe to the oath of office required by Section 268 of the Constitution of the State of Mississippi, before a chancery clerk, that he will faithfully discharge the duties of the office, which oath shall be filed with the said clerk and by him preserved. Each director shall receive a fee not to exceed such amount as set forth in Section 25-3-69 for attending each meeting of the board and for each day actually spent in attending to the necessary business of the district and shall receive reimbursement for actual expenses thus incurred upon express authorization of the board. The board of directors shall annually elect from its number a president and a vice president of the district and such other officers as in the judgment of the board are necessary. The president shall be the chief executive officer of the district and the presiding officer of the board, and shall have the same right to vote as any other director. The vice president shall perform all the duties and exercise all powers conferred by this article upon the president when the president is absent or fails or declines to act, except the president’s right to vote. The board shall also appoint a secretary and a treasurer who may or may not be members of the board, and it may combine these offices. The treasurer shall give bond in the sum of not less than Fifty Thousand Dollars ($50,000.00), as set by the board of directors, and each director shall give bond in the sum of not less than Ten Thousand Dollars ($10,000.00), and the premiums on said bonds shall be an expense of the district. The condition of each such bond shall be that the treasurer or director will faithfully perform all duties of the office and account for all money which shall come into his custody as treasurer or director of the district. In the event a county or municipality entitled to appoint a director or directors to the district shall not do so within twenty (20) days from the date of the order of the chancery court creating the district, the chancery court or the chancellor in vacation shall forthwith exercise the right of said county or municipality in appointing a director or directors. Each director shall hold office for a period of four (4) years from the date of his appointment. However, in order to insure continuity of experience among the members of the board of directors in any district created after March 26, 1981, one (1) member of the initial board of directors shall hold office for only one (1) year, one (1) member shall hold office for only two (2) years, and one (1) member shall hold office for only three (3) years, and, at the initial meeting of the board of directors, they shall determine by lot which of their members shall serve for only one (1), two (2), or three (3) years. No person shall be disqualified from serving as a member of the board of directors by virtue of his having previously served as a director, by virtue of his holding any other office, political or otherwise, or by virtue of his not residing in or owning lands in said district.

Miss. Code Ann. § 51-35-319 Construction contracts.

All construction contracts of the district, which shall be let solely by the district shall comply with state purchasing and bid laws and the board of directors of the district shall award the contract pursuant to state purchasing and bid laws. The contractor will comply with the terms imposed by such board and enter into bond with sufficient sureties, to be approved by the board, in such penalty as shall be fixed by such board, but in no case to be less than the contract price, conditioned for the prompt, proper, and efficient performance of the contract.

Miss. Code Ann. § 51-35-321 Appropriation permit.

The district is empowered to obtain through appropriate hearings an appropriation permit or permits from the Board of Water Commissioners of the State of Mississippi, as provided in Section 51-3-31.

Miss. Code Ann. § 51-35-323 Board of directors to issue bonds.

The board of directors of the district is hereby authorized and empowered to issue bonds of the district for the purpose of paying the costs of creating said districts, acquiring, owning, constructing, operating, repairing, and maintaining the projects and works specified herein, including related charges, interest during construction, engineering, legal, and other expenses incidental to and necessary for the foregoing, or for the carrying out of any power conferred by this article. Said board of directors is authorized and empowered to issue such bonds at such times and in such amounts as shall be provided for by resolution of the said board of directors. After the issuance and sale of the amount of bonds first voted in any such district under the provisions of this article, no additional bonds shall thereafter be voted, issued, or sold under the provisions of this article to an amount which, when added to the amount of outstanding bonds, will exceed twenty per cent (20%) of the assessed value of all taxable property within such district, according to the then last completed state and county assessment for taxation. All such bonds so issued by said district shall be secured solely by the pledge of the avails of the ad valorem tax levy provided for in this article, such bonds shall not constitute general obligations of the State of Mississippi or of the counties or municipalities comprising said district, and such bonds shall not be secured by a pledge of the full faith, credit, and resources of said state or of said counties or municipalities. Bonds of the district shall not be included in computing any present or future debt limit of any county or municipality in such district under any present or future law.

Miss. Code Ann. § 51-35-325 Declaration of intent to issue revenue bonds; contents and publication of resolution; protest; election on question of issuance of bonds.

Before issuing any revenue bonds hereunder, the board of directors of the district shall adopt a resolution declaring its intention to so issue, stating the amount of bonds proposed to be issued, the purpose for which the bonds are to be issued, and the date upon which the governing body proposes to direct the issuance of such bonds. Such resolution shall be published once a week for at least three (3) consecutive weeks in at least one (1) newspaper published in the district. The first publication of such resolution shall be made not less than twenty-one (21) days prior to the date fixed in such resolution for the issuance of the bonds and the last publication shall be made not more than seven (7) days prior to such date. If no newspaper is published in such district, then such notice shall be given by publishing the resolution for the required time in some newspaper having a general circulation in the district, and, in addition, by posting a copy of such resolution for at least twenty-one (21) days next preceding the date fixed therein at three (3) public places in the district. If twenty percent (20%) or fifteen hundred (1500), whichever is less, of the qualified electors living or owning property in the district shall file a written protest against the issuance of such bonds on or before the date specified in such resolution, then an election on the question of the issuance of such bonds shall be called and held as herein provided. If no such protest be filed, then such bonds may be issued without an election at any time within a period of two (2) years after the date specified in the above-mentioned resolution. However, the board of directors of the district, in its discretion, may nevertheless call an election on the question of the issuance of the bonds, in which event it shall not be necessary to publish the resolution declaring its intention to issue bonds as herein provided.

Miss. Code Ann. § 51-35-327 Manner of holding election.

Such elections shall be held, as far as is practicable, in the same manner as elections are held in county bond elections. In conducting such elections, the flood and drainage control district shall be divided into election districts in accordance with the then existing election districts created under the provisions of Section 23-5-9 of the Mississippi Code of 1972; and there shall be one voting place in each election district, which voting place shall be within such election district and within such flood and drainage control district. The election commissioners shall furnish at each voting place a list of the qualified electors residing in the flood and drainage control district who are also qualified electors in such voting district. At such election, all qualified electors residing in said district may vote, the ballots used at such election shall have printed thereon a brief statement of the amount and purpose of the proposed bond issue and the words “FOR THE BOND ISSUE” and “AGAINST THE BOND ISSUE”, and the voter shall vote by placing a cross (x) or check mark (Π) opposite his choice on the proposition.

Miss. Code Ann. § 51-35-329 Results of election.

When the results of the election on the question of the issuance of such bonds shall have been canvassed by the county election commissioners and certified by them to the board of directors of the district, it shall be the duty of such board of directors to determine and adjudicate whether or not a majority of the qualified electors who voted in such election voted in favor of the issuance of such bonds. Unless a majority of the qualified electors who voted in such election shall have voted in favor of the issuance of such bonds, then such bonds shall not be issued. Should a majority of the qualified electors who vote in such election vote in favor of the issuance of such bonds, then the board of directors may issue such bonds, either in whole or in part, within five years from the date of such election or within five years after the final favorable termination of any litigation affecting the issuance of such bonds, as such board of directors shall deem best.

Miss. Code Ann. § 51-35-331 Details of bonds.

All such bonds provided by this article shall be negotiable instruments within the meaning of the Uniform Commercial Code, shall be lithographed or engraved and printed in two (2) or more colors to prevent counterfeiting, shall be in denominations of not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000.00), shall be registered as issued, and shall be numbered in a regular series from one (1) upward. Each such bond shall specify on its face the purpose for which it was issued and the total amount authorized to be issued, shall be payable to bearer, and the interest to accrue thereon shall be evidenced by proper coupons to be attached thereto. Such bonds shall bear interest at such rate or rates, not exceeding that allowed in Section 75-17-103, Mississippi Code of 1972. They shall mature annually in such amounts and at such times as shall be provided by the resolution of the board of directors. However, no bond shall have a longer maturity than forty (40) years from the date of issuance thereof. The denomination, form, and place or places of payment of such bonds shall be fixed in the resolution of the board of directors of the district. Such bonds shall be signed by the president and the secretary of such board, with the seal of the district affixed thereto, but the coupons may bear only the facsimile signatures of such president and secretary. All interest accruing on such bonds so issued shall be payable semiannually, except that the first interest coupon attached to any such bond may be for any period not exceeding one (1) year. If so specified in the resolution directing the issuance thereof, such bonds may be called in, paid, or redeemed in inverse numerical order prior to maturity, upon not less than thirty (30) days notice to the paying agent or agents designated in such bonds, and at such premium as may be designated in such bonds. However, in no case shall any premiums exceed the maximum interest rate allowed on such bonds. All such bonds shall contain in substance a statement to the effect that they are secured solely by a pledge of the ad valorem tax levy provided in this article, they do not constitute general obligations of the state of Mississippi or of the counties or municipalities comprising said district, and they are not secured by a pledge of the full faith, credit and resources of said state or of such counties or municipalities. All such bonds as provided for herein shall be sold at public sale as now provided by law. Except as otherwise provided hereinabove, no such sale shall be at a price so low as to require the payment of interest on the money received therefor at more than the maximum interest rate allowed on such bonds computed with relation to the absolute maturity of the bonds, in accordance with standard tables of bond value, excluding from such computation the amount of any premium to be paid on redemption of any bonds prior to maturity. This article shall be full and complete authority for the issuance of the bonds provided for herein, and no restriction or limitation otherwise prescribed by law shall apply herein.

Miss. Code Ann. § 51-35-333 Bonds payable from ad valorem taxation.

To provide funds for the payment of the principal of, interest on, and other charges in connection with bonds issued under the provisions of this article, to provide funds for the annual expenses of operations of the district, and to provide funds for carrying out any of the purposes of this article, the district is empowered to levy annually a special tax upon all the taxable property within such district on or before the first Monday of September of each year and shall certify the levy to the boards of supervisors of the various counties in the district. It shall be the duty of the boards of supervisors of each county to make the levy on each tract of land or other property in the district according to the assessed valuation thereof. The taxes shall be collected by the tax collectors of the respective counties in the district, who shall deposit them in such depository as shall be selected by the board of directors of the district. The tax collector shall receive a sum not greater than one-fifth of one percent (1/5 of 1%) of the amount collected for his services in making such collection, and the fee shall be paid into the county general fund. It shall be the duty of the board of directors to levy a tax sufficient to pay the bonds and the interest thereon as such bonds and interest become due, to pay for the annual expense of operation of the district, and to provide funds for carrying out any of the purposes of this article. If the board of directors undertakes a flood and drainage control improvement project that the board determines will benefit only a portion of the district: The board of directors may levy a special improvement assessment that applies only to property in the district that is directly or indirectly benefited by the project to provide funds for the payment of costs related to the flood and drainage control improvement project, including the payment of costs related to the principal and interest on any bonds issued under this article for the project and any related expenses; and The board of directors may levy a special improvement maintenance assessment that applies only to property in the district that is directly or indirectly benefited by the project to provide funds for the operation, maintenance and preservation of the project. Prior to levying an assessment under this subsection, the board of directors shall make a determination that the necessary approvals and authorizations are in place and that project-related activities are ready to commence. If an assessment is levied under this subsection, the board of directors shall annually determine, order and levy the annual installment of the total assessments. These assessments may be due and collected during each year that county taxes are due and collected, in which case the annual installment and levy shall be evidenced to and certified to the county tax assessor by the board of directors not later than the first Monday of September of each year. The assessments shall be entered by the assessor on the county tax rolls and shall be collected and enforced by the county tax collector in the same manner and at the same time as county taxes, and the proceeds thereof shall be paid to the district. These assessments shall be a lien on the property against which assessed until paid and shall be collectible and enforceable in like manner as county property taxes. All statutes regulating the collection and enforcement of county property taxes shall apply to the enforcement and collection of the assessments levied under this subsection. The amount of the assessments under this subsection shall be determined by the board of directors and assessed by the board of directors upon such lands, which may be part or all of the lands within the district benefited by the project, apportioned between benefited lands in proportion to the benefits received by each tract of land. The tax collector shall be entitled to reasonable compensation for collecting the assessments which shall be not greater than one-fifth of one percent (1/5 of 1%) of the amount collected for his services in making such collection, and the fee shall be paid into the county general fund.

Miss. Code Ann. § 51-35-335 Validation of bonds.

All bonds issued pursuant to this article shall be validated as now provided by law by Sections 31-13-1 through 31-13-11 Mississippi Code of 1972. The services of the state’s bond attorney may be employed in the preparation of such bond resolutions, forms, or proceedings as may be necessary, for which he shall be paid a reasonable fee. Such validation proceedings shall be instituted in the chancery court of the county having jurisdiction of the district, but notice of such validation proceedings shall be published at least two times in a newspaper of general circulation and published in each of the counties comprising the district, the first publication of which in each case shall be made at least ten days preceding the date set for the validation.

Miss. Code Ann. § 51-35-337 Bonds as legal investments.

All bonds of the district shall be and are hereby declared to be legal and authorized investments for public funds of counties, cities, towns, school districts, banks, savings banks, trust companies, building and loan associations, savings and loan associations, insurance companies, and for funds of the Mississippi Public Employees’ Retirement System. Such bonds shall be eligible to secure the deposit of any and all public funds of cities, towns, villages, counties, school districts, or other political corporations or subdivisions of the State of Mississippi; and such bonds shall be lawful and sufficient security for said deposits to the extent of their value, when accompanied by all unmatured coupons appurtenant thereto.

Miss. Code Ann. § 51-35-339 District and its bonds exempt from taxation.

The accomplishment of the purposes stated in this article being for the benefit of the people of this state and for the improvement of their properties and industries, the district, in carrying out the purposes of this article, will be performing an essential public function and shall not be required to pay any tax or assessment on the project and related facilities or any part thereof. The interest on the bonds issued hereunder shall at all times be free from any taxation within this state, and the state hereby covenants with the holders of any bonds to be issued hereunder that the district shall not be required to pay any taxes or assessments imposed by the state or any of its political subdivisions or taxing districts.

Miss. Code Ann. § 51-35-340 Authorization for short-term borrowing by certain levee districts.

The board of directors of the district is hereby authorized and empowered, in its discretion, to borrow money from time to time, in an amount not to exceed Nine Hundred Thousand Dollars ($900,000.00) in the aggregate outstanding at any one (1) time, in order to defray expenses of the district for the purpose of acquiring, repairing, maintaining, strengthening and rebuilding dams, reservoirs, channels, levees, pumps and other flood control works and improvements for the district. Before any money is borrowed under the provisions of this section, the board of directors shall adopt a resolution declaring the necessity for such borrowing and specifying the purpose for which the money borrowed is to be expended, the amount to be borrowed, the date or dates of the maturity thereof, and how such indebtedness is to be evidenced. The resolution shall be certified over the signature of the president of the board of directors. The borrowing shall be evidenced by negotiable notes or certificates of indebtedness of the district which shall be signed by the president and secretary of the district. All such notes or certificates of indebtedness shall be offered at public sale by the district after not less than ten (10) days’ advertising in a newspaper having general circulation within the district. Each sale shall be made to the bidder offering the lowest rate of interest or whose bid represents the lowest net cost to the district; however, the rate of interest shall not exceed ten percent (10%). No such notes or certificates of indebtedness shall be issued and sold for less than par and accrued interest. All notes or certificates of indebtedness shall mature in approximately equal installments of principal and interest over a period not to exceed fifteen (15) years from the dates of the issuance thereof. Principal shall be payable annually, and interest shall be payable annually or semiannually; provided, however, that the first payment of principal or interest may be for any period not exceeding one (1) year. Provided, however, if negotiable notes are outstanding from not more than one (1) previous issue authorized under the provisions of this section, then the schedule of payments for a new or supplementary issue may be so adjusted that the schedule of maturities of all notes or series of notes hereunder shall, when combined, mature in approximately equal installments of principal and interest over a period of fifteen (15) years from the date of the new or supplementary issue; or, if a lower interest rate will thereby be secured on notes previously issued and outstanding, a portion of the proceeds of any issue authorized hereunder may be used to refund the balance of the indebtedness previously issued under the authority of this section. Such notes or certificates of indebtedness shall be issued in such form and in such denominations as may be determined by the board of directors and may be made payable at the office of any bank or trust company selected by the board of directors. In such case, funds for the payment of principal and interest due thereon shall be provided in the same manner provided by law for the payment of the principal and interest due on bonds issued by the board of directors. For the prompt payment of notes or certificates of indebtedness at maturity, both principal and interest, there is hereby pledged the avails of the ad valorem tax authorized in Section 51-35-333, Mississippi Code of 1972, and any other available funds of the district designated by the board of directors. Pledged funds shall be paid into a sinking fund and used exclusively for the payment of principal of and interest on the notes or certificates of indebtedness. Until needed for expenditure, monies in the sinking fund may be invested in the same manner as municipalities are authorized by law to invest surplus funds. The proceeds of any notes or certificates of indebtedness issued under the provisions of this section shall be placed in a special fund and shall be expended only for the purpose or purposes for which they were issued as shown by the resolution authorizing the issuance thereof. If a balance shall remain of the proceeds of such notes or certificates of indebtedness after the purpose or purposes for which they were issued shall have been accomplished, such balance shall be used to pay such obligations at or before maturity and may be transferred to any sinking fund previously established for the payment thereof. Proceeds from the sale of notes or certificates of indebtedness not immediately necessary for expenditure shall be invested in the same manner as surplus funds of municipalities may be invested.

Miss. Code Ann. § 51-35-341 Preliminary expenses.

The district may borrow funds for a period of not to exceed three years and may renew and extend said loans from time to time, from any city, municipality, county, state, the United States of America, or any of its agencies or departments, or from any other source to pay the preliminary expenses of organizing the district or for carrying out any of the purposes of this article, including engineering services, attorneys fees and expenses, and other organization and administration expenses, on such terms of repayment as the board of directors shall determine; and any municipality or county in which any part of the district shall lie may advance or loan funds to said district for such purposes. Any such municipality or county making such loan or advance is authorized and empowered to borrow money for a period not to exceed three years from the date of such borrowing for the purpose of making such loan or advance. The board of directors is hereby authorized to repay any such advances from the proceeds of any bonds issued under the provisions of this article. In the event any said loan or advance is not paid at maturity thereof, the district is authorized to levy a tax on the lands of the district under the provisions of this article for the repayment thereof.

Miss. Code Ann. § 51-35-343 Depository for funds of district.

The board of directors shall designate one or more banks within any county in which any part of the district shall lie to serve as depositories for the funds of the district, and all funds of the district shall be deposited in such depository bank or banks. Before designating a depository bank or banks, the board of directors shall issue a notice stating the time and place the board will meet for such purpose and inviting the banks in the counties in which any part of the district shall lie to submit applications to be designated depositories. The term of service for depositories shall be prescribed by the board. Such notice shall be published one time in a newspaper or newspapers having general circulation in the district and specified by the board. At the time mentioned in the notice, the board shall consider the applications and the management and condition of the banks filing them, and shall designate as depositories the bank or banks which offer the most favorable terms and conditions for the handling of the funds of the district and which the board finds have proper management and are in condition to warrant handling of district funds. Membership on the board of directors of an officer or director of a bank shall not disqualify such bank from being designated as a depository. If no applications acceptable to the board are received by the time stated in the notice, the board shall designate some bank or banks within or without the district upon such terms and conditions as it may find advantageous to the district.

Miss. Code Ann. § 51-35-345 Agreements with the United States, the state, or political subdivisions.

The board of directors of the district is hereby authorized and empowered to negotiate and contract with the United States of America, the State of Mississippi, or any political subdivision thereof concerning the location, relocation, alteration, construction, changing, or closing of any highway, street, bridge, or roadway, or for the facilities appurtenant thereto, and all lands, easements, and rights of way necessary thereto.

Miss. Code Ann. § 51-35-347 Cooperation with other governmental agencies.

The district shall have authority to act jointly with political subdivisions of the state, its agencies, and commissions and instrumentalities thereof, with other states, with municipalities, with the United States of America, and agencies, departments, and instrumentalities thereof, in the performance of the purposes and services authorized in this article, upon such terms as may be agreed upon by the directors.

Miss. Code Ann. § 51-35-349 Urban flood and drainage control law controlling.

The provisions of any other law, general, special, or local, except as provided in this article, shall not limit or restrict the powers granted by this article.

Miss. Code Ann. § 51-35-351 Savings clause.

Nothing in this article shall be construed to violate any provision of the federal or state constitutions, and all acts done under this article shall be done in such manner as will conform thereto, whether herein expressly provided or not. Where any procedure hereunder may be held by any court to be violative of either of such constitutions, the district shall have the power by resolution to provide an alternative procedure conformable with such constitutions. If any provision of this article shall be invalid, such fact shall not affect the creation of the district or the validity of any other provision of this article.

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