MCA Chapter 33

MCA Chapter 33
in effect

Miss. Code Ann. § 51-33-1 Soil and water conservation and utilization.

The purpose of Sections 51-33-1 through 51-33-9 is to confer certain additional powers on drainage districts already created or to be created under the laws of the State of Mississippi for the purposes of cooperating with the government of the United States and landowners in soil and water conservation and utilization programs for the further development of the economy of this state.

Miss. Code Ann. § 51-33-3 Additional powers for conservation.

To the end that soil and water conservation measures may be improved, flood control and drainage programs strengthened, and the land and water economy of the state stabilized, the following additional powers are conferred upon presently existing drainage districts in the State of Mississippi, including districts with county commissioners as established under Sections 51-31-1 through 51-31-143, and districts established under Sections 51-29-1 through 51-29-165: To take necessary measures for prevention of erosion, floodwater, and sediment damage; to further the conservation, development, utilization, and disposal of water; and to adopt necessary regulations, programs, and procedures to accomplish these ends, subject to approval of the chancery court or chancellor and on proper notice to the interested parties as such notice is provided for in the general statutes pertaining to drainage districts. To cooperate and enter into agreements with and to receive financial and other assistance from state agencies and political subdivisions of the state, other organizations created under state laws, and the government of the United States and agencies thereof to carry out the purposes of Sections 51-33-1 through 51-33-9; to enter into agreements with and to accept contributions from private landowners for the purposes of these sections. To acquire lands, easements, and rights-of-way in accordance with the provisions of Section 29-1-1 for sites for structures and for the flowage or impoundment of waters, acquisitions for these purposes to be accomplished in the same manner and through the same powers and procedures as under the statutes presently pertaining to drainage districts. To construct, operate, and maintain works of improvement, including structures and related measures, as are needed to carry out their broadened purposes as set forth herein, subject to approval of the chancery court or chancellor and on proper notice to interested parties as set forth in the drainage district statutes. To enlarge their boundaries in accordance with the provisions of Section 29-1-1 to permit the construction of additional needed works of improvement, or to construct additional needed works of improvement outside their boundaries, subject to approval of the chancery court and on proper notice to interested parties in the manner set forth in the drainage district statutes. To make additional assessments and issue bonds for carrying out the purposes of Sections 51-33-1 through 51-33-9 and for constructing, maintaining, and operating any structures or improvements established as provided herein, additional assessments or bond issues to be made in the same manner and through the same procedures as under the statutes presently pertaining to drainage districts, subject to approval of the court or chancellor in the same manner, and on the same notice to the interested parties as in the first instance of approving assessments, bond issues, and benefits; and appeal shall lie from decree as in the first instance, and they shall be final only as decrees are final in the first instance.

Miss. Code Ann. § 51-33-5 Petition for conservation powers.

Before the additional powers granted by Sections 51-33-1 through 51-33-9 shall become applicable to any drainage district in this state, the commissioners of such district shall file a petition in the chancery court requesting such additional powers as set forth herein, whereupon the chancery clerk shall immediately publish a notice in a newspaper having general circulation in the said drainage district for two successive insertions, giving notice of said petition and designating a date, not less than ten days after the last publication of notice, at which a hearing may be had on said petition; and proceedings shall be conducted in so far as possible in accordance with procedures set forth for determining whether or not the district shall be created in the first instance, and the chancellor shall render his decree accordingly.

Miss. Code Ann. § 51-33-7 Creation of district for conservation purposes.

In areas not presently within the boundaries of an existing drainage district, and in areas partially within and partially without the boundaries of existing drainage districts, the real property owners may proceed to organize a drainage district for carrying out the purposes of Sections 51-33-1 to 51-33-9, and such organization of such district may be carried out for said purposes according to any one of the different procedures for organization of drainage districts set forth in chapters 29 and 31 of this title; and after organization such district shall have all the powers vested by law in such district.

Miss. Code Ann. § 51-33-9 Construction of conservation program.

The purpose of Sections 51-33-1 through 51-33-9 is to enable existing drainage districts or newly created drainage districts as provided herein to enter into cooperative agreements and programs to carry out the purposes of Public Law 566, 83rd Congress of the United States, or other laws of the national Congress pertaining to soil and water conservation and utilization. Said sections are to be given a broad construction to the end that those purposes may be carried out; and to this end all political subdivisions of the State of Mississippi, all agencies and departments of the state government, and all soil conservation districts are authorized to cooperate with, expend funds for, and enter into agreements with drainage districts and any agencies of the United States government for the purposes of carrying out the provisions of said sections and said Public Law 566, 83rd Congress, or other laws of the national Congress pertaining to soil and water conservation and utilization. However, none of the additional powers granted by Sections 51-33-1 through 51-33-9 shall be exercised except for the purpose of participating in a program or programs authorized under Public Law 566, 83rd Congress of the United States, or other laws of the national Congress pertaining to soil and water conservation and utilization.

Miss. Code Ann. § 51-33-11 Additional powers for beneficial use of water.

The general powers granted to drainage districts by the laws under which they were created and those granted to drainage districts under the provisions of Sections 51-33-1 through 51-33-9 are further hereby expanded to permit all drainage districts created under said sections, and all those modified by the application of their provisions, and all drainage districts created in the state to exercise the following additional powers: To construct, operate, and maintain works of improvement, structures, and related measures needed for the impoundment, diversion, flowage, and distribution of waters for beneficial use as defined in subsection (e) of Section 51-3-3. To make additional assessments and issue bonds for constructing, maintaining, and operating any structure or improvement established as provided herein, in the same manner as outlined in subsection (f) of Section 51-33-3; to contract with the users of water provided for beneficial use for funds to defray the cost of maintaining dams, diversion structures, flumes, channels, pumping costs, and to provide administrative and other costs incident to the sale and beneficial use of water.

Miss. Code Ann. § 51-33-13 Cooperative agreements for conservation programs.

It is the intention of Sections 51-33-9 through 51-33-15 to permit all drainage districts to enter into cooperative agreements and programs and cooperate in carrying out the purposes of Public Law 566, 83rd Congress of the United States, or other laws of the national Congress pertaining to soil and water conservation and utilization, as provided in Sections 51-33-1 through 51-33-7, and to implement and give effect to Sections 51-3-1 through 51-3-53 in order to make full beneficial use of available surface water in this state.

Miss. Code Ann. § 51-33-15 Water management district.

Upon the exercise of any power under the provisions of Sections 51-33-1 through 51-33-9 or under the provisions of Sections 51-33-11 through 51-33-15, a drainage district shall be and become known as a “water management district.”

Miss. Code Ann. § 51-33-17 Borrowing funds from government agencies.

Drainage districts existing or hereafter created under the laws of the State of Mississippi and having secured the powers conferred by Sections 51-33-1 through 51-33-9, may borrow funds for any purpose authorized by law from state agencies, political subdivisions of the state, other organizations created under state laws, the government of the United States, and agencies thereof, at an interest rate not to exceed five per cent (5%) per annum. The terms of all such loans are to be approved by the chancery court or the chancellor in vacation. Such loans shall be evidenced by the promissory note of said district and shall be executed in the name of the district by its commissioners. As security therefor said commissioners may pledge and assign the entire revenues of said district, not to exceed the amount of benefits or assessments approved and confirmed against the property of said district.

Miss. Code Ann. § 51-33-19 Funds for repairs and restoration.

The commissioners of any drainage district organized and existing under any law of this state are hereby authorized and empowered to issue and sell the negotiable certificate of indebtedness of such district as herein provided, 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. No such certificates of indebtedness shall be so issued for the purpose of constructing any new ditches or new works of improvement in any such district.

Miss. Code Ann. § 51-33-21 Certificates of indebtedness for repairs.

Such certificates of indebtedness shall in no case be issued in a principal amount which, when added to any outstanding certificates of indebtedness issued hereunder, will exceed fifteen per centum (15%) of the total amount of benefits assessed and confirmed against the land and other property within any such district in connection with the original construction of the drainage system therein which is to be so cleaned out, restored, repaired, and rehabilitated, in whole or in part. Such certificates of indebtedness shall bear such date or dates, shall mature at such time or times not exceeding sixty (60) months from the date thereof, shall bear interest at such rate or rates not exceeding eight per centum (8%) per annum, payable semiannually, shall be of such denomination or denominations, shall be payable at such place or places within or without the State of Mississippi, and shall be sold in such amount or amounts and at such price or prices not less than their par value and accrued interest, all as shall be determined by resolution of such commissioners.

Miss. Code Ann. § 51-33-23 Tax levy for repairs.

For the purpose of providing for the payment of the principal of and the interest on any certificates of indebtedness issued hereunder, there shall annually be levied upon all lands and other property within such district, in proportion to the benefits assessed and confirmed thereon as aforesaid, such a rate of taxation as shall be sufficient to provide for the payment of such principal and interest when due, making due allowance for delinquencies in the payment of such taxes and costs of collection. Such levy shall be made in the same manner and at the same time as and when other tax levies are required by law to be made for such district; and such taxes shall be extended upon the tax books of such district and shall be secured, enforced, and collected at the same time and in the same manner and by the same officials as other taxes of such district are secured, enforced, and collected. All 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.

Miss. Code Ann. § 51-33-25 Hearing on indebtedness for repairs.

Before issuing any certificates of indebtedness hereunder, the commissioners of such district shall give notice of their intention to do so and shall cause such notice to be published in some newspaper having a general circulation in each county wherein such district is situated. Such publication shall be made once each week for two consecutive weeks prior to the date to be named therein, when the commissioners shall meet to hear objections of any interested person as to why such certificates of indebtedness should not be issued and taxes levied for the payment thereof, as herein provided. At the time and place fixed for the holding of such hearing, the commissioners of such district shall hear and act upon all such objections in a summary manner, and their disposition thereof shall be final and conclusive on all parties.

Miss. Code Ann. § 51-33-27 Authority for indebtedness for repairs.

Sections 51-33-19 through 51-33-27 shall be deemed to be full and complete authority for the issuance of certificates of indebtedness of drainage districts; and none of the present restrictions, requirements, conditions, or limitations of law applicable to the borrowing of money by drainage districts shall apply to the issuance and sale of certificates of indebtedness under said sections. No proceedings shall be required for the issuance of such certificates other than those provided for and required therein, and all powers necessary to be exercised by the commissioners of any such drainage district in order to carry out the provisions of said sections are hereby conferred.

Miss. Code Ann. § 51-33-29 Cooperative agreements with U.S. Corps of Engineers.

Drainage districts already created or to be created under the laws of the State of Mississippi are hereby authorized and empowered to enter into cooperative agreements with the U.S. Corps of Engineers to carry out the purposes for which the districts were created, including the power to contract with the said Corps of Engineers for the construction, alteration, changing, or cleaning out of any stream or levee, with the power in the district acting through its commissioners to authorize the letting of contracts therefor by the Corps of Engineers rather than the district. This section is additional and supplemental to any other statutes of this state affecting drainage districts, and the powers herein conferred affect only the authority of drainage districts to contract with the U.S. Corps of Engineers, as herein stated.

Miss. Code Ann. § 51-33-31 Borrowing from Farmers’ Home Administration.

Drainage districts already created or to be created under the laws of this state are hereby authorized and empowered to borrow money from the Farmers’ Home Administration, an agency of the United States, to be used for the purposes for which said districts are created and upon such terms as may be agreed upon by the district and the Farmers’ Home Administration. This section is additional and supplemental to any other statutes of this state affecting drainage districts, and the powers herein conferred affect only the authority of drainage districts to contract with the Farmers’ Home Administration as herein stated.

Miss. Code Ann. § 51-33-33 Irrigation of farm lands.

All drainage districts of this state may, in the discretion of the drainage commissions of said district, permit the use of water from the drainage canals and the putting into drainage canals of water from natural bodies of water or streams, for the purpose of irrigation of farm lands, under such restrictions as the districts may impose when, in the judgment of the commissioners acting on the advice of the engineer of the district or any other competent engineer employed by it, such permit or permits will not be detrimental to the district or injurious to the landowners therein.

Miss. Code Ann. § 51-33-35 Contract for irrigation funds.

The drainage commissioners of all drainage districts of this state are hereby authorized, for the purpose of irrigation of farm lands as set out in Section 51-33-33, to contract with the users thereof for the funds with which to provide the water and maintain the ditches for irrigation purposes authorized by Sections 51-33-33 and 51-33-35. However, no contract shall be made whereby the drainage of the lands composing the drainage district, the canals or ditches of which are used for irrigation purposes as herein authorized, shall be destroyed or impaired, it being the purpose and intent of said sections to authorize the use of said canals and ditches for irrigation purposes only in such manner as will not destroy or impair the original and primary purpose of the district to afford drainage to the lands within the district.

Miss. Code Ann. § 51-33-37 Bond issue to fund legal indebtedness.

For the purpose of funding or paying any legal indebtedness, now or hereafter outstanding, of any drainage district organized and existing under any law or laws of the state of Mississippi or that may be hereafter organized under any law of the state, to the extent that same when added to the outstanding bonded indebtedness of the district shall not exceed the balance due to the district on the assessment of land of the district, the drainage commissioners and court for such district may issue bonds of the district aggregating such amount, provided that interest on such indebtedness may not be calculated against the district in determining the amount of such indebtedness. Such funding bonds shall be of such denominations, shall mature at such time or times not exceeding fifty (50) years from their date, shall be issued in such manner, amount or amounts, and shall not bear a greater overall maximum interest rate to maturity than that allowed in Section 75-17-101, payable semiannually, as the administrative or governing authority of the district may determine. Such bonds may be sold at such price and in such manner as the administrative or governing authority may determine, subject, however, to the approval of the court. Any discount or expense resulting from the sale of such funding bonds may be paid out of any available funds of the district. Such funding bonds shall be signed and executed by the drainage commissioners in charge of the district. However, before issuing such funding bonds hereunder, the administrative or governing authority of such district shall give notice of its intention to do so and shall cause such notice to be published in some newspaper having a general circulation in the county of such district. Such publication shall be made once each week for three (3) consecutive weeks prior to the date, to be named therein, when the administrative or governing authority shall meet to hear the objections of any interested person as to why such funding bonds should not be issued and taxes levied, within the amount of the assessed benefits, for the purpose of paying the principal and interest on such bonds. At the time and place fixed for the holding of such hearing, the administrative or governing authority of such district shall hear and dispose of all such objections in a summary manner. Any objector having filed his objections prior to the hearing may appeal from the decision of such administrative or governing authority to the chancery court having jurisdiction of the affairs of said district, on making and filing, within ten (10) days from date of hearing, appeal bond in the penal sum of two hundred dollars ($200.00) approved by the clerk of said chancery court, conditioned to pay all costs which may be adjudged against objector. Taxes for the payment of such bond obligations issued hereunder shall be levied annually on and against the land of the district, as is provided for the levying of other taxes of the district and in proportion to the assessed benefits of the district. Notwithstanding the foregoing provisions of this section, bonds referred to hereinabove may be issued pursuant to the supplemental powers and authorizations conferred by the provisions of the registered bond act, being Sections 31-21-1 through 31-21-7.

Miss. Code Ann. § 51-33-39 Refunding bonds.

For the purpose of refunding bonded indebtedness, now or hereafter outstanding, of any drainage district organized and existing under any law or laws of the state of Mississippi or that may be hereafter organized under any law of the state, whenever such drainage district is or may hereafter become unable to pay all or any part of the principal and interest on its bonds, or whenever the best interest of the district may require, the drainage commissioners and court for such district may issue refunding bonds of such district in an amount which shall not exceed the aggregate of the amount of bonds to be refunded and accrued interest thereon. Such refunding bonds shall be of such denomination, shall mature at such time or times not exceeding fifty (50) years from their date, shall be issued in such manner, amount or amounts, and shall not bear a greater overall maximum interest rate to maturity than that allowed in Section 75-17-101, payable semiannually, as the administrative or governing authority of the district may determine. Such refunding bonds may be exchanged for the bonds to be refunded, upon consent of the holders thereof, or may be sold at such price and in such manner as the administrative or governing authority may determine, subject however to the approval of the court. Any discount or expense resulting from the sale of such refunding bonds may be paid out of any available funds of the district. If the outstanding bonds shall not have matured, they may be refunded only with the consent of the holder or holders thereof, which consent shall be sufficiently evidenced by the surrender of the bonds to be refunded. Such refunding bonds shall be signed and executed by the drainage commissioners in charge of the district. However, before issuing any refunding bonds hereunder, the administrative and governing authority of such district shall give notice of its intention to do so and shall cause such notice to be published in some newspaper having a general circulation in the county of such district. Such publication shall be made once each week for three (3) consecutive weeks prior to the date, to be named therein, when the administrative or governing authority shall meet to hear the objections of any interested person as to why such refunding bonds should not be issued and taxes levied, in addition to the assessed benefits, for the purpose of paying interest on such bonds. At the time and place fixed for the holding of such hearing, the administrative or governing authority of such district shall hear and dispose of all such objections in a summary manner, and its disposition thereof shall be final and conclusive on all parties.

Miss. Code Ann. § 51-33-41 Payment of refunding bonds.

The administrative or governing authority of each such district issuing refunding bonds as above provided and the board of supervisors of the county or counties shall annually levy a tax upon all lands and property subject thereto in such district, in proportion to the benefits originally assessed and sufficient to pay the interest on the bonds and the principal of any such bonds becoming due the ensuing year, and shall certify the amount of such tax to the tax collector or tax collectors of the county or counties in which the lands are situated and assessed. In levying the tax, account shall be taken of all payments theretofore made for taxes on each specific tract of land in the district, so that each tract of land within the district may ultimately be made to bear its equitable and just proportion of taxes for the district according to the original assessment against it. Such taxes shall be collected and the levy and payment thereof enforced at the time and in the manner and by the means now or hereafter provided for the collection of drainage and levee taxes in such district. The total of such taxes, exclusive of taxes levied for interest on such bonds and on the bonds to be refunded, shall not exceed the benefits assessed upon any tract of land in said district.

Miss. Code Ann. § 51-33-43 State sale of tax lands.

No sale of tax lands in any drainage district organized under any of the laws of this state shall be made unless and until the state land commissioner is furnished by the applicant with a certificate signed by the president or secretary of the board of commissioners or other governing authority of the said drainage district in which such land is situated, certifying that arrangements, satisfactory to said board of commissioners for the payment of the drainage taxes accruing upon said land subsequent to the sale for delinquent taxes have been made with the applicant.

Miss. Code Ann. § 51-33-45 District may purchase tax lands.

The board of drainage commissioners of any drainage district organized under any of the drainage laws of this state are hereby authorized to purchase from the state any lands lying within such drainage district which have been sold to the state for delinquent taxes and the title to which, at the time of the filing of the application to purchase, has matured in the state. The board of drainage commissioners of any such drainage district desiring to purchase any such lands from the state shall file an application for the purchase of such lands with the land commissioner. The land commissioner with the approval of the governor may sell any such lands to the board of drainage commissioners of such drainage district at such price as may be authorized by law for the sale of lands to individuals, and such sale shall be made upon the same terms and conditions as are provided by law for the sale of lands to individuals. However, the limitation imposed by law upon the quantity of state forfeited tax lands which may be sold to a single individual shall not apply to sales of lands in drainage districts to the board of drainage commissioners under the provisions of this section. The board of drainage commissioners of such drainage districts are hereby authorized to appropriate money out of any funds on hand belonging to the drainage district for the payment of the purchase price of such land. The patents to such lands shall be issued to the board of drainage commissioners of such drainage district in the form and manner prescribed by law; and the proceeds of all such sales shall be paid into the state treasury in the manner provided by law.

Miss. Code Ann. § 51-33-47 Lands conveyed to drainage district liable for state and county taxes.

When lands are purchased by the board of drainage commissioners of any drainage district under the provisions of Section 51-33-45, such land shall be liable thereafter for the state and county taxes levied and assessed against the same to the same extent as if such lands were owned by a natural person or private corporation. It shall be the duty of the tax assessor to assess such lands for taxes in the same manner as other lands are assessed; and if the taxes are not paid when due, it shall be the duty of the tax collector to sell said land for the delinquent taxes due and unpaid at the time and in the manner provided by law for the sale of lands for delinquent taxes.

Miss. Code Ann. § 51-33-49 Sale or lease of tax lands.

The board of commissioners of any drainage district operating under any of the laws of this state may sell, lease, or rent, on the terms and conditions as hereinafter set out, the lands located within the limits of said district which have been heretofore purchased or may hereafter be purchased from the State of Mississippi, or such lands heretofore or hereafter purchased at any tax sale after the time for redemption has expired.

Miss. Code Ann. § 51-33-51 Sale price of tax lands.

Any lands purchased by any drainage district from the State of Mississippi shall not be sold by said district so purchasing the same for less than the amount paid by said district to said state therefor. However, except as provided in Section 51-29-81, any lands purchased by any drainage district at any delinquent tax sales, title to which has matured in the district, shall not be sold by said district so purchasing the same for less than the amount paid therefor by said district at said tax sale plus the amount of all other taxes (exclusive of interest, damages, penalties, and costs) which would have accrued to said lands during the two-year period immediately following the date of sale of said lands for delinquent taxes had the same not been sold therefor.

Miss. Code Ann. § 51-33-53 Terms of sale of tax lands.

The lands authorized to be sold under the terms of Sections 51-33-49 through 51-33-57 may be sold by the commissioners of the district acquiring the same on such terms and conditions as the board of commissioners of the drainage district selling said lands may designate for the sale thereof in an order to be duly adopted by them and spread on their minutes; however, the said lands shall not be sold for less than the amount set out under Section 51-33-51, and at least one third of the purchase price of said lands shall be paid in cash to the district on the day that the deed is executed and delivered by the commissioners of said district to the purchaser thereof. The board of commissioners of any drainage district selling any lands which are authorized to be sold under the terms of said sections may accept at par value as payment or as part payment of the purchase price thereof any outstanding past-due bonds or coupons of said district selling said lands.

Miss. Code Ann. § 51-33-55 Terms of lease of tax lands.

The lands authorized to be leased or rented under the terms of Sections 51-33-49 through 51-33-57 may be leased or rented by the board of commissioners of the drainage district owning the same for a term not to exceed three years at such annual rental and on such terms and conditions as may be prescribed and designated for the lease or rental thereof by an order to be duly adopted by the board of commissioners of said district and entered on their minutes.

Miss. Code Ann. § 51-33-57 Seal required for conveyance of tax lands.

The deed conveying any lands authorized to be sold by any drainage district under the terms of Sections 51-33-49 through 51-33-57 and any lease contract leasing any lands of any drainage district authorized to be leased under the terms of said sections shall be made under the seal of the drainage district selling or leasing the same, and the same shall be signed for said drainage district by the president and secretary, respectively, of the board of commissioners of the drainage district so selling or leasing the same.

Miss. Code Ann. § 51-33-59 Release of land by lump sum payment.

Any owner of land situated in any drainage district of the State of Mississippi, which has an outstanding bonded indebtedness, may secure the release of his land or any part thereof from the lien of the assessment of benefits thereon for drainage purposes by paying to the drainage commissioners the full amount of the outstanding assessed benefits against his property or any part thereof. The drainage commissioners or their duly authorized officer, upon receipt of said fund, shall execute to the property owner a full release of his land from the lien of said assessment and acknowledge said release, which may be recorded by the owner in the office of the chancery clerk of the county where said land is situated. However, nothing herein shall have the effect of releasing any land situated in a drainage district from its liability for annual maintenance taxes as now or which may hereafter be levied.

Miss. Code Ann. § 51-33-61 Release of lands where indebtedness refinanced through Reconstruction Finance Corporation.

In any drainage district of the State of Mississippi which has an outstanding bonded indebtedness which has been refunded through the Reconstruction Finance Corporation of the United States, and in which all of said refunded indebtedness is owned by the Reconstruction Finance Corporation of the United States, any landowner may secure the release of his lands, or any part thereof, from the lien of the assessment of benefits thereon for drainage purposes by paying to the drainage commissioners, to be by them paid to the Reconstruction Finance Corporation, such an amount as may be agreed upon by the said drainage commissioners and the Reconstruction Finance Corporation.

Miss. Code Ann. § 51-33-63 Procedure to release lands from Reconstruction Finance Corporation.

Any landowner desiring to take advantage of Sections 51-33-61 and 51-33-63 shall first make application to the drainage commissioners of the district in which his land is located, and it shall thereupon be the duty of the drainage commissioners of such drainage district to enter such application on the minutes of such drainage district and to apply to the Reconstruction Finance Corporation to determine the amount required to be paid for the release of such lands from the lien of said assessment of benefits thereon. After the amount required to be paid for the release of such lands from the lien of said assessment of benefits shall have been determined and agreed upon by the commissioners and the Reconstruction Finance Corporation, the commissioners, with the approval of the chancery court or other court in which the affairs of the drainage district are being administered, or with the approval of the chancellor in vacation, shall be authorized to accept the amount thus agreed upon in full satisfaction and settlement of the lien of said assessment of benefits on said land. Upon said amount being paid by such landowner to the drainage commissioners, such land shall be released from such assessment of benefits by proper order spread upon the minutes of said drainage district, and the amount paid shall be immediately remitted by the drainage commissioners to the Reconstruction Finance Corporation to be applied by it to such bonded indebtedness. The written consent of the Reconstruction Finance Corporation shall also be spread upon the minutes of such drainage district. Nothing herein shall have the effect of releasing any land situated in a drainage district from its liability for annual maintenance taxes as now or which may hereafter be levied.

Miss. Code Ann. § 51-33-65 Release of lands by agreement with commissioners and bondholders.

In any drainage district of the State of Mississippi which has an outstanding bonded indebtedness, any landowner may secure a release of his lands, or any part thereof, from the lien of the assessment of benefits thereon for drainage purposes by paying to the drainage commissioners such an amount as may be agreed upon by the drainage commissioners and the owners of all outstanding bonds of such drainage district.

Miss. Code Ann. § 51-33-67 Procedure to release lands from bondholders.

Any landowner desiring to take advantage of Sections 51-33-65 and 51-33-67 shall first make application to the drainage commissioners of the drainage district in which his land is located, and it shall thereupon be the duty of the drainage commissioners of such drainage district to enter such application on the minutes of such drainage district and to apply to the owners of all outstanding bonds of such drainage district to determine the amount required to be paid for the release of such lands from the lien of said assessment of benefits thereon. After the amount required to be paid for the release of such lands from the lien of said assessment of benefits shall have been determined and agreed upon by the commissioners and the owners of all outstanding bonds, the commissioners, with the approval of the chancery court or other court in which the affairs of the drainage district are being administered, or with the approval of the chancellor in vacation, shall be authorized to accept the amount thus agreed upon in full satisfaction and settlement of the lien of said assessment of benefits on said land, and to execute and deliver to the landowner a release and quitclaim deed releasing the land from the lien of the assessment of benefits of such drainage district upon payment by the landowner of the amount agreed upon, which amount shall be deposited in the bond and interest fund of such drainage district. The written consent of all owners of the outstanding bonds of such drainage district, together with the order of the board of commissioners authorizing the execution and delivery of the release and quitclaim deed for and on behalf of the drainage district, shall be spread upon the minutes of such drainage district. Nothing herein shall have the effect of releasing any land situated in a drainage district from its liability for annual maintenance taxes as now or which may hereafter be levied.

Miss. Code Ann. § 51-33-69 Release of lands in districts with more than fifty per cent of lands forfeited to state for taxes.

In any drainage district in the State of Mississippi in which more than fifty per cent of the land in such drainage district has prior to March 31, 1944, been forfeited to the state for taxes, the title thereto has matured in the state, and title to which is on said date in the State of Mississippi, and which has an outstanding bonded indebtedness, any landowner may secure the release of his lands, or any part thereof, from the lien of the assessment of benefits thereon for drainage purposes by paying to the drainage commissioners, either in cash, bonds, or interest coupons of such drainage district, or by credit on judgments rendered against the district for bonds and interest coupons, such an amount as may be determined as herein provided.

Miss. Code Ann. § 51-33-71 Procedure to release lands in districts with more than fifty percent tax-forfeited lands.

Any landowner desiring to take advantage of Sections 51-33-69 through 51-33-73 shall first make application to the drainage commissioners of the district in which his land is located, giving the description of the land sought to be released and whether he desires to pay for the release of such land in cash, or with bonds or coupons, or by credit on judgment rendered against the district for bonds and interest coupons. It shall thereupon be the duty of the drainage commissioners of such district to enter such application upon the minutes of the district and determine and enter upon such minutes the amount which the drainage commissioners find to be a reasonable cash value for the release of such lands. They shall advise such landowner of their action and, if such landowner shall agree in writing to pay such amount, the drainage commissioners shall thereupon notify by registered mail the bondholders of the district, or so many of them as they may be able to ascertain the address of, of such application and request the approval of such bondholders of the release of such land. If the holders of as much as seventy-five per cent of the outstanding bonded indebtedness of the district, including bonds and coupons for which judgment has been rendered against the district but not including bonds or coupons which have become barred by the statutes of limitation, approve such release in writing, the drainage commissioners shall file a petition in the chancery court of the county in which the affairs of the district are being administered, requesting the approval of said court or the chancellor in vacation of the release of such land. They shall state in such petition the description of the land sought to be released, the price to be paid for such release, how such payment is to be made, and the name and address of all known bondholders. There shall be attached to such petition the written approval of such of the bondholders as have approved the release of such land. Upon the filing of such petition the clerk of said court shall fix a day for the hearing thereof, not less than ten days nor more than two weeks from the date of the filing of such petition, and shall cause not less than seven days notice of such hearing to be given by publication in at least one issue of a public newspaper published in the county in which such petition is filed, a copy of which notice shall be mailed by the clerk to each of the known bondholders at the address stated in the petition. The notice so published and mailed shall state the number of acres of land sought to be released, the name of the owner thereof, and the amount to be paid for the release, and shall advise that the matter will be heard at the time and place fixed. Upon the hearing of such petition all bondholders and landowners of the district shall have the right to appear and object, and if the court or the chancellor in vacation be satisfied that the amount which the commissioners have found to be the reasonable cash value for the release of such land is the reasonable cash value thereof and that it would be to the best interest of all bondholders and all others interested that the property be so released, the court or the chancellor in vacation shall enter a decree approving the release of such land; and the drainage commissioners shall be authorized to accept the amount in full settlement and satisfaction of the lien of said assessment of benefits on said land. Upon such amount being paid by such landowners to the drainage commissioners, such land shall be released from such assessment of benefits by proper order spread upon the minutes of such drainage district, and the president and secretary of the board of drainage commissioners of the district shall execute and deliver to the landowner a proper release of said land. Nothing herein shall have the effect of releasing any land situated in a drainage district from its liability for annual maintenance taxes as now or which may hereafter be provided.

Miss. Code Ann. § 51-33-73 Payment for release.

The amount required to be paid to obtain the release provided for in Sections 51-33-69 through 51-33-73 may be paid in cash, bonds, interest coupons of such drainage district, or by credit on any judgment rendered against the district on defaulted bonds and coupons; however, the same shall not be paid by any bonds or interest coupons which have become barred by the statutes of limitation of the State of Mississippi. If the amount paid be in cash, the drainage commissioners shall deposit the same in a special fund to be used in paying the bonded indebtedness of the district; but if the release be paid for in bonds or coupons or by credit on judgment against the district, the same shall immediately be cancelled by the drainage commissioners.

Miss. Code Ann. § 51-33-75 Receivership for certain districts.

Whenever any drainage district organized under the laws of this state shall cease to function in the manner provided by law for a period of two or more years by failing to levy and collect the annual assessments made and pledged by it to the payment of its bonded indebtedness, or by failing to function as an organized body, or shall suffer its bonded indebtedness or a substantial part thereof to be in default and so remain for a period of two or more years, then, in either or all of such events, any holder of any of the outstanding and past due bonds issued by said drainage district or of judgments based upon said bonded indebtedness shall have the right to petition the chancery court of the county in which said drainage district or the greater part thereof is situated, for the appointment of a receiver for said drainage district.

Miss. Code Ann. § 51-33-77 Proceedings for appointment of receiver.

Upon the filing of petition, process may be had on all interested persons by publication of summons as provided by the Mississippi Rules of Civil Procedure directed to the landowners, bondholders, and creditors of said drainage district commanding them to appear before the chancery court at a place named within such chancery court district on a day certain in termtime or before the chancellor in vacation and show cause, if any they can, why a receiver shall not be appointed for said drainage district. Upon the hearing of said petition, if it shall be proven that any or all of said allegations as set forth herein and alleged in said petition are true, the court shall appoint the State Auditor of Public Accounts as receiver for said drainage district.

Miss. Code Ann. § 51-33-79 Duties of receiver; oath; bond; records.

The bond of the state auditor of public accounts, as said auditor, is hereby fixed to be the bond of said state auditor of public accounts as receiver hereunder; and the oath of office taken by said state auditor of public accounts shall be sufficient oath to be required as receiver hereunder. It is hereby fixed to be the duty of the state auditor of public accounts to serve and qualify as receiver under Sections 51-33-75 through 51-33-89, and upon being appointed hereunder he shall discharge all the duties heretofore required of the drainage commissioner, other duties prescribed by said sections, and orders of the court; and he shall be subject to the orders of the court. The tenure of office of the drainage commissioners shall thereupon terminate during the pendency of said receivership, and the court shall order all the records of said drainage district to be turned over to said receiver who may take possession thereof.

Miss. Code Ann. § 51-33-81 Audit of records.

It shall be the duty of the receiver to audit the records of said drainage district so as to show (1) each tract of land originally assessed described with reasonable certainty, (2) the name of the person designated as owner on the original benefit assessment roll, (3) the total amount originally assessed against each tract of land, (4) the total amount of assessed benefits actually paid on each tract of land, (5) the total amount of assessed benefits on each tract of land remaining unpaid and due when the audit is made, and (6) the total amount of unpaid assessments of each tract remaining unpaid but not due. In the event the records of said drainage district have been lost or cannot be found upon diligent search and inquiry, said receiver shall make an audit as best he can, showing the six items above enumerated by taking into consideration the last time annual levy was made as reflected by the order of court, board of supervisors, or other governing authority, and the amount of outstanding and unpaid bonds and interest coupons issued by said drainage district as may be satisfactorily proved to him by the holders of any such bonds, whether said bonds are in their original form or have been reduced to judgment. Said audit shall also show whether or not the bonds issued by said drainage district are in excess of the assessed benefits or other limitations fixed by law at the time such bonds were issued and, if excessive, to what extent. Upon such audit being completed, the receiver shall file the same, together with such supplemental report as he may deem proper or the court may require, and said audit shall be deemed prima facie correct. Upon filing such audit and report, the clerk of said court shall cause to be published once each week for three successive weeks in a newspaper published in said county, or if no newspaper is published in said county, then in some newspaper having a general circulation in said county, a notice and summons directed to all landowners of said drainage district, the holders of its bonds, and judgment holders, that such audit and report of the receiver has been filed in said court and receivership cause and is subject to their inspection and objection. Such notice shall state that unless such landowner, bondholders, or judgment holders shall, on or before the next ensuing term of said court to convene not earlier than thirty days after the first publication, appear and show cause in writing and in detail why said audit is incorrect in any particular, then said audit will be approved and made final, and all parties shall be bound thereby. It shall be the duty of the court to hear and adjudicate all objections made and filed by any landowner or any bondholder, giving to each the right to contest the objection of the other. After all objections have been heard and adjudicated, the court shall enter its final decree, which shall describe with reasonable certainty each tract of land assessed, the name of the owner or the one to whom it was originally assessed, the amount of unpaid benefit assessments which are due and chargeable to each tract, the amount of unpaid benefit assessments which are not due, the names of the bond and judgment holders and the amounts held by each which are found to be legal obligations of said drainage district, and which of such bonds or the percentage thereof are entitled to payment out of the remaining unpaid benefit assessments when collected. Said final decree shall also declare and fix as a statutory lien, paramount to all liens save and except liens for state and county taxes, the amount so found to be owing and unpaid, whether due or not, on each tract of land and shall fix a day, not later than four months after the rendition of said final decree, for the payment of all such unpaid benefit assessments as are found to be then due and owing. Said decree shall also provide for a sale by the receiver of any and all tracts of land therein mentioned on which the amount so assessed and fixed as a lien is due and shall remain unpaid on the day fixed for its payment. Publication of notice of such sale shall be made in manner and form and for the time required by law for the sale of land delinquent for general taxes, such sale to take place at the court house of said county within legal hours on the day named in the published notice of sale. The court may from time to time order further sales of any such land for the remaining assessed benefits which shall later mature. From such final decree any interested landowner and bondholder may appeal to the supreme court in the manner provided by law generally for such appeals.

Miss. Code Ann. § 51-33-83 Payment of assessments by landowners or sale of property.

Any landowner interested shall have the right to pay to the receiver, whether due or not, the amount charged and assessed as a lien on his tract of land at any time before it is sold. In such event the receiver shall issue to him a receipt therefor, which shall discharge such tract of land from the lien and assessment fixed against it and may be recorded by the clerk of said court. In the event of a sale the landowner, the bond and judgment holders, or their agent shall have the right to purchase, and sale shall be made to the highest bidder for cash at public outcry. The receiver shall execute to the purchaser an appropriate conveyance of the tract sold for the amount bid, and such sale shall extinguish all claims and demands of the bond and judgment holders against said land for the benefit assessments for which it is sold, whether for the full amount or not, but shall not affect the lien of the bond and judgment holders for any benefit assessments not due.

Miss. Code Ann. § 51-33-85 Compromise of assessments between landowners and bondholders.

It shall be permissible for the landowner and the bond and judgment holders of such bonds as may be adjudicated a lien on unpaid assessed benefits to agree, in writing signed by them and filed with the receiver, to compromise and settle the amount assessed and fixed as a lien on any particular tract of land for such sum as they may agree on. In such event the receiver shall, upon the landowner paying to him the agreed sum, issue to the landowner a receipt for the amount so agreed in full satisfaction of such lien; and such receipt may be recorded by the chancery clerk when signed and acknowledged by the receiver. The bond and judgment holders of such bonds as may be adjudicated a lien on unpaid assessed benefits may act by a common agency appointed by them for this purpose, which appointment shall be in writing and duly acknowledged and recorded in the land deed records of such county.

Miss. Code Ann. § 51-33-87 Disposition of funds and discharge of receiver.

All funds received by the receiver, either as payments made by the landowners or by sale of the land as authorized in Section 51-33-83, shall constitute a trust fund in the hands of said receiver for the use and benefit of the bond and judgment holders entitled thereto. The receiver shall make report to court annually and from time to time as the court may order, showing the amount of assessments by him collected. Out of the funds so collected, the court shall order all costs paid. Ten per cent (10%) of the amount collected under said receivership shall, by said receiver, be paid into the state treasury to the credit of the department of audit fund; and the balance remaining shall be paid to the bond and judgment holders entitled thereto in proportion to their respective valid and legal holdings. When all assessed benefits become due and the receiver has collected all that can be collected, either by payment by the landowners or by sale of the land, he shall make final report; and upon paying out all funds in accordance with the orders of the court, the receiver may be finally discharged. Upon the discharge of said receiver, the status quo of the drainage district shall be reestablished by order of the court, or said district may be dissolved as by law permitted.

Miss. Code Ann. § 51-33-89 Receivership as additional management method.

Sections 51-33-75 through 51-33-89 are not intended as repealing or modifying any statute of this state pertaining to drainage districts, but are intended as an additional and cumulative method of managing and operating drainage districts under special circumstances.

Miss. Code Ann. § 51-33-91 Dissolution of district without construction—time limitation for commencement of proceedings.

Any drainage district operating under the provisions of any law of the State of Mississippi which has no unmatured bonded indebtedness and has constructed no levees, canals, or other drainage improvements may be dissolved by the chancery court of the county in which said district was organized, or by the chancellor of such court in vacation, in the manner hereinafter provided; but the proceedings for its dissolution shall not be commenced within three years after the date of the organization of such district.

Miss. Code Ann. § 51-33-93 Dissolution of district without construction; petition; notice.

Whenever, after the expiration of the said period of three years, five or more landowners of any such district, or a majority of the landowners of any such district, excluding lands owned by the state, or any landowner or owners owning more than fifty per cent of the total acreage of said district, excluding the acreage owned by the state, shall sign and file with the clerk of the chancery court by which such district was organized, or in the county in which such district was organized, a petition for the dissolution of such drainage district, it shall be the duty of such clerk to give notice thereof by publishing said notice for three consecutive weeks in a newspaper published in said county, or in each of the counties in which lands of the district lie. Said notice shall be addressed to all persons interested in said drainage district and shall command them to appear before the said chancery court at a place named within the said chancery court district on a day certain in term time, or before the chancellor in vacation, not earlier than twenty days nor more than sixty days after the date of the first publication of said notice, and show cause, if any they can, why said drainage district should not be dissolved. Upon the first publication of said notice, all proceedings of every kind of said drainage district and of the commissioners of the said drainage district shall be discontinued until the hearing of said cause as herein provided.

Miss. Code Ann. § 51-33-95 Dissolution of district without construction; proceedings; chancery court jurisdiction.

The said chancery court, or the chancellor thereof in vacation, shall take jurisdiction of said cause and shall hear the same on the return day thereof in the same manner as other causes in chancery. If upon the hearing of said cause it appear that it is to the best interests of the landowners of said drainage district that said district be dissolved, the said court or chancellor shall thereupon enter an order dissolving the said drainage district, and requiring and decreeing that no further expenses or indebtedness be incurred or contracted by the commissioners of said drainage district. Said commissioners of said drainage district shall immediately and within ten days thereafter deposit with the clerk of the said court in which said proceedings are pending all papers, records, and documents of the said drainage district. If it shall appear that it is not to the best interests of the landowners of the said district that the same be dissolved, the chancellor or chancery court shall so decree. If it appear to the chancery court or chancellor that it is to the best interests of the said drainage district that same be dissolved and the decree is entered accordingly, the costs of the proceeding, including solicitors fees as might be allowed by the court, shall be assessed and taxed by the court to be collected on an acreage basis on the lands within said drainage district; and thereafter the said district shall be dissolved and shall have no further powers or authorities under the law whatsoever. In the event that the said district shall not be dissolved, such costs, attorneys fees, and expenses as may be involved shall be assessed against the petitioners; and the drainage district shall be absolved from any liability on account thereof.

Miss. Code Ann. § 51-33-97 Dissolution of district without construction; claims.

Nothing contained in Sections 51-33-91 through 51-33-97 shall be construed to impair or affect any contract or other obligation of any such drainage district, but persons holding claims against such drainage district shall, on notice of the dissolution thereof as provided herein, file any such claims as they may have against such district. If the court should decree that said district should be liquidated, all of said claims shall be passed upon by the chancery court or chancellor, as the case may be, and if found just, a levy shall be made upon said lands upon an acreage basis as hereinabove provided, in order to liquidate and pay such indebtedness as may be found due and owing by said district.

Miss. Code Ann. § 51-33-99 Dissolution of district with construction not requiring maintenance.

Any drainage district heretofore organized which has constructed drainage canals and which has no outstanding indebtedness, bonded or otherwise, and wherein there is no necessity of maintenance work from year to year may be dissolved by the chancery court in which the drainage district was organized, or by the chancellor in vacation, in the manner hereinafter provided.

Miss. Code Ann. § 51-33-101 Dissolution of district with construction not requiring maintenance; petition; notice.

Whenever a majority of the landowners owning a majority of the land in such drainage district shall sign and file with the clerk of the chancery court in which such drainage district was organized a petition for the dissolution of such drainage district, it shall be the duty of the chancery clerk to give notice thereof by publication. Such notice shall be published for three weeks in a newspaper published in the county in which the drainage district was organized, shall be addressed to all persons interested in said drainage district, and shall command them to appear before the said chancery court on a day certain in term time, or before the chancellor in vacation at a place and time to be stated in said notice, not later than five days nor more than sixty days after the date of the last publication of said notice and show cause, if any they can, why said drainage district should not be dissolved.

Miss. Code Ann. § 51-33-103 Dissolution of district with construction not requiring maintenance; proceedings; chancery court jurisdiction.

The said chancery court, or the chancellor thereof in vacation, shall take jurisdiction of said cause and shall hear the same on the return day thereof in the same manner as other causes in chancery. If, upon the hearing of said cause, it shall appear that it is to the best interest of the landowners of said drainage district that said district be dissolved and that there is no outstanding indebtedness, bonded or otherwise, the court or chancellor shall thereupon enter an order dissolving the said district, requiring that no further expense or indebtedness be incurred or contracted by the commissioners of said drainage district, and that said drainage commissioners shall, within thirty days thereafter, deposit with the clerk of said court all papers and records of said district. If it shall not appear to be to the best interest of the landowners or if there is outstanding indebtedness against said drainage district and necessity for maintenance work from year to year in said district, the petition shall be dismissed at the cost of petitioners and no further petition for the dissolution of said district shall be filed within two years thereafter.

Miss. Code Ann. § 51-33-105 Dissolution of district by cumulative method.

Whenever twenty-five per cent (25%) of the landowners owning a majority of the acreage of any drainage district organized under any of the laws of the State of Mississippi desire to have the same dissolved and its affairs wound up, the chancery court in which said district was organized, or the chancery court of the county in which the lands of said district are located, or the chancellor of either of said courts in vacation shall be authorized to enter an order or decree directing that the affairs of the same be wound up and that said districts be dissolved on such terms as the court or chancellor in vacation might deem meet and proper, (a) whenever it shall be made to appear to the court or chancellor in vacation in any proceeding filed for said purpose that said drainage district does not have any outstanding indebtedness, bonded or otherwise, or (b) in the event it does have an outstanding indebtedness, bonded or otherwise, but owns easements, rights of way, drains, canals, ditches, or other property which said district can sell for an amount equal to its fair cash market value which will be sufficient, or when added to any other funds of the district will be sufficient, to enable it to pay off and discharge all of its outstanding indebtedness, bonded or otherwise.

Miss. Code Ann. § 51-33-107 Dissolution of district by cumulative method; petition.

All proceedings instituted under Section 51-33-105 shall be by petition addressed to the court having jurisdiction of said proceedings, as aforesaid, and, when executed as hereinafter directed, filed with the clerk of said court. Said petition shall be signed by twenty-five per cent (25%) of the landowners owning a majority of the acreage in any of said drainage districts. Any guardian of the estate of any person under legal disability owning lands in said district is hereby authorized to sign said petition for said person or persons under disability and, likewise, the executors, administrators, or trustees of any decedent’s estate are authorized to sign said petition for said decedent. Any officer of any corporation may sign the same for said corporation.

Miss. Code Ann. § 51-33-109 Dissolution of district by cumulative method; notice and summons.

After said petition has been filed with the clerk and if the same pray for a hearing in vacation, the clerk shall thereupon refer the same to the chancellor of said court with the request that he set the matter and fix the time, date, and place for the hearing thereof by him in vacation, and it shall be the duty of the chancellor to fix and set a time, date, and place for the hearing by him of said petition in vacation. When done, the clerk of said court shall cause a notice to be published which shall be addressed to all persons interested in the affairs of said drainage district and shall command them to appear at the time, date, and place set for the hearing of said petition to show cause, if any they can, why the prayer of said petition should not be granted. Said notice shall further command them to be present and file in said proceeding, on or before the time and date set for the hearing of said petition, any and all claims which they might have against said district, and that any and all claims not so presented and filed shall be forever barred, except the claims of holders of bonds or certificates of indebtedness legally issued by said district and the interest thereon. Said notice shall be published in a newspaper published in each of the counties in which the lands of the district lie for once in each week for three successive weeks, and said publication shall be deemed completed and said matters shall be deemed ready for hearing on their merits on the day fixed therefor in said order and the notice so published, provided not less than twenty-one days have intervened from the date of the first publication of said notice and the date fixed in said order and given in said notice published for said hearing. After the time, date, and place has been set for the hearing of said petition as above provided, the clerk of said court shall issue a summons for each of the constituted authorities of said district, commanding them to appear before the court or chancellor in vacation at the time, date, and place so set for the hearing of said petition and to file in said proceeding, on or before the time and date set for the hearing thereof, a written statement under oath, showing in detail the full amount of bonds or certificates of indebtedness issued by said district, the amount paid, the amount outstanding, the amount of interest due thereon at the date of said hearing, as well as the amount of any other indebtedness of said district that is outstanding at the time. If the petition as filed does not ask for said matters to be heard by the chancellor in vacation, the clerk shall cause notice to be given that all of the aforesaid matters will be heard on the first day of the next regular term of the said court to be convened after the filing of said petition, which said notice shall be published in the manner and for the length of time as hereinbefore specified. The chancellor is hereby authorized to hear any and all of said matters in vacation at any place in his district that he might see fit so to do. On the hearing thereof he shall determine and adjudicate as to the sufficiency of said petition, shall determine and adjudicate from the evidence introduced in support thereof whether petitioners are entitled to relief prayed for, and shall likewise determine and adjudicate the amount of all outstanding indebtedness of said district, bonded or otherwise.

Miss. Code Ann. § 51-33-111 Dissolution of district by cumulative method; claims.

At the time, date, and place set for the hearing of said petition as above provided, the court or chancellor in vacation shall at said time, date, and place also take up, examine, determine, and allow all claims of indebtedness of said district, bonded or otherwise. Any claims of indebtedness against any of said drainage districts which are not filed and presented with the clerk of the court in which said proceeding is pending on or before the time and date fixed therefor by the decree of the court or chancellor in vacation and in the notice so published shall be forever barred, except the claims of holders of bonds or of certificates of indebtedness legally issued by said district, and the interest thereon.

Miss. Code Ann. § 51-33-113 Dissolution of district by cumulative method; sale of property; orders and decrees; appointment of masters.

In the event the petition as filed shows and the court or chancellor in vacation finds that said district has not paid off all of its outstanding indebtedness, bonded or otherwise, but owns easements, rights of way, canals, ditches, drains, or other property which can be sold for an amount equal to its fair cash market value which will enable said district to pay off and discharge its outstanding indebtedness, bonded or otherwise, the court or chancellor in vacation is in such event authorized, considering the best interests of the landowners and of said district, to enter an interlocutory order dissolving said district and directing its affairs to be wound up, which order shall be made final, either by the court in term time or by the chancellor in vacation, upon the property of said district being sold and all of its outstanding indebtedness, bonded or otherwise, being fully paid and discharged. To this end the court or chancellor in vacation is hereby authorized and empowered to make and enter all interlocutory decrees or orders that it might deem advisable and necessary to make; to divest the title out of said district in and to any and all easements, rights of way, canals, ditches, drains, or other property owned by said district and vest the same in a special commissioner to be appointed by the court or chancellor in vacation to sell the same on such terms and at such an amount as the court or chancellor in vacation finds to be for the best interest of the landowners and said district; and to direct said commissioner to convey any or all of said property to the purchaser at the price and on the terms authorized, to collect the same, and to pay therefrom any and all of the outstanding indebtedness, bonded or otherwise, as directed by the court or chancellor in vacation. The court or chancellor in vacation is hereby authorized to appoint masters or commissioners of the court to wind up the affairs of said district under its direction, and to make any and all interlocutory orders that might be necessary to be made for the purpose of dissolving said district and directing its affairs to be wound up.

Miss. Code Ann. § 51-33-115 Dissolution of district by cumulative method; claims; fees and commissions; contraction of debts.

The court or chancellor in vacation is hereby authorized at the time, date, and place of the first hearing of all of the aforesaid matters, as well as at any other time he might order, to allow and determine all claims of indebtedness of said district, bonded or otherwise, and to provide for the payment of all of such indebtedness, including all bonded indebtedness which at that time remains unpaid. The court or chancellor in vacation is hereby authorized to allow reasonable fees and commissions to commissioners or liquidators, covering service rendered by them, who might be appointed by him to wind up the affairs of any of said drainage districts; to allow reasonable attorney’s fees to the attorney or attorneys for any services rendered by him or them in bringing about the dissolution of said district and having its affairs wound up; and to provide for the payment of all of said fees and commissions. After said petition has been filed as herein authorized, no further debts shall be contracted or incurred by said district except such as may be allowed by the court.

Miss. Code Ann. § 51-33-117 Dissolution of district by cumulative method; surplus funds; effect of dissolution.

If it shall be made to appear to the court or chancellor in vacation on the hearing of any proceedings filed under Sections 51-33-105 through 51-33-121 that the district will have funds on hand after all of its debts and all expenses and court costs incident to said proceeding have been paid, then and in this event, the court or chancellor in vacation shall provide, order, and direct in the final decree dissolving said district that the said surplus shall be refunded among the landowners of said district on such pro rata, equitable, and just basis and terms as the court or chancellor shall find to be proper. After the final decree has been rendered by the court or chancellor in vacation in any proceeding instituted under said sections dissolving any drainage district, said district shall have no further existence and no further drainage taxes shall be levied against any of the lands embraced within the limits of said district. All of the unpaid benefits and assessments assessed against the lands in said drainage district for drainage purposes shall stand canceled, the lien therefor shall be unenforceable, and the court or chancellor in vacation shall so provide in the final decree rendered dissolving said drainage district.

Miss. Code Ann. § 51-33-119 Dissolution of district by cumulative method; appeals.

The hearing and trial of any proceeding instituted under the terms of Sections 51-33-105 through 51-33-121 shall be conducted as other hearings and trials are conducted in the chancery court or by the chancellor in vacation, except as hereinabove provided. Any person feeling aggrieved by a final decree rendered by the court or chancellor in vacation in any of said proceedings shall have a right to appeal therefrom to the supreme court of Mississippi, which appeal shall be taken within twenty days from the date of said final decree.

Miss. Code Ann. § 51-33-121 Law as additional method of dissolution.

Sections 51-33-105 through 51-33-121 shall be cumulative and additional and supplementary to any and all other laws of the State of Mississippi which provide for the dissolution of drainage districts and for the affairs of said districts to be wound up. In the event a petition filed under said sections is dismissed, the same shall be dismissed without prejudice and another may be filed again thereafter whenever the petitioners are able to bring themselves within the terms of said sections.

Miss. Code Ann. § 51-33-123 Saving statute.

Drainage districts heretofore organized under the provisions of any law and amendments thereto not brought forward in this code shall have the privilege of continuing to operate under such law, and the adoption of this code shall not be held to repeal any such law or laws and amendments thereto, in so far as such districts are concerned. However, all drainage districts hereafter created must be organized and shall operate under the provisions of Chapters 29, 31 and 33 of Title 51, Mississippi Code of 1972.

Miss. Code Ann. § 51-33-125 Transfer of powers, duties and responsibilities of dissolved drainage districts with federally funded water impoundment structures to county soil and water conservation districts.

The duties, powers and responsibilities of a drainage district with water impoundment structures constructed with financing from the United States under Public Law 534 or Public Law 566, 83rd Congress of the United States, or both, may be transferred to the county soil and water conservation district if it becomes apparent that such drainage district should be dissolved, but future oversight, maintenance and operation are required for the existing structures.

Miss. Code Ann. § 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.

A drainage district may be dissolved and its powers, duties and responsibilities transferred to the county soil and water conservation district by: The commissioners of the drainage district determining and spreading on the district’s minutes that it is in the best interest of the residents and landowners of the drainage district that the district be dissolved and its powers, duties and responsibilities be transferred to the county soil and water conservation district. In any drainage district in which there are not any active drainage district commissioners, or in which the drainage district has ceased to function, the county soil and water conservation district commissioners and the county board of supervisors may begin the dissolution and transfer. If the dissolution of the drainage district and transfer of powers occurs without a resolution from the drainage district commissioners, the chancery court, in its proceedings under subsection (1)(e), must determine and state that there is not an active drainage district or there are not any drainage district commissioners, or both. The commissioners of the county soil and water conservation district determining, and spreading on the district’s minutes, that it is in the best interest of the residents and landowners of the drainage district that the drainage district be dissolved and its powers, duties and responsibilities be transferred to the county soil and water conservation district. Then, the county soil and water conservation district must decide if it is willing to accept those powers, duties and responsibilities. The county board of supervisors agreeing, and spreading on the county’s minutes, that the drainage district should be dissolved and its powers, duties and responsibilities be transferred to the county soil and water conservation district. If the county supervisors agree to transfer the drainage district to the county soil and water conservation district, they must register their support by one (1) of the following methods of funding the operation and maintenance of the existing water impoundment structures: Continuation of existing ad valorem tax assessments on benefited or affected acres with the ad valorem taxes being used by the county soil and water conservation district solely for the operation and maintenance of existing water impoundment structures transferred from the drainage district. If there has not been an ad valorem tax assessment or if the assessment has expired, the establishment of ad valorem tax assessments on benefited or affected acres and collection of the ad valorem taxes solely for the operation and maintenance of the existing water impoundment structures transferred from the drainage district. The ad valorem assessment and collection of taxes shall comply with the procedures authorized in Sections 51-29-45 through 51-29-57. If there has not been an ad valorem tax assessment or if it has expired, the county board of supervisors may agree to provide funds, through county appropriation, to the county soil and water conservation district for the operation and maintenance of the transferred water impoundment structures. Upon completion of the requirements of subsection (1)(a) through (c), the commissioners of the drainage district or the commissioners of the county soil and water conservation district, or both, shall petition the chancery court of the county in which the drainage district was originally established for the dissolution of the drainage district and the transference of its powers, duties and responsibilities to the soil and water conservation district. The petition must be accompanied by copies of the minutes reflecting the actions of the drainage district, the soil and water conservation district and the county board of supervisors. After the petition is filed, it shall be the duty of the clerk of the court to give notice of the filing by publishing the notice in a newspaper published in the county for three (3) consecutive weeks or by publishing the notice in a newspaper published in the counties in which the lands of the drainage district lie. The notice shall be addressed to all persons interested in the drainage district and shall require them to appear before the chancery court at a place within the district of the chancery court on a day certain but not earlier than twenty (20) days or more than sixty (60) days after the date of the first publication of the notice, and show cause, if any, of why the petition should not be granted. On the date set by the court, the chancellor shall review the petition, minutes of the respective districts and board of supervisors, and any other evidence or testimony the court finds necessary, and if the court determines: Subsection (1)(a) through (c) of this section has been complied with; and It is in the best interest of the landowners and residents of the drainage district to dissolve the drainage district and transfer the drainage district’s powers, duties and responsibilities to the county soil and water conservation district, the court shall enter its order: 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. If a drainage district’s boundaries cross county lines: Subsection (1)(b) and (c) must be completed by the county soil and water conservation district and the county board of supervisors for each county in which the drainage district has existing water impoundment structures constructed with financing from the United States under Public Law 534 or Public Law 566, 83rd Congress of the United States; and The chancery court’s division of powers, duties and responsibilities, together with the funding responsibilities for operation and maintenance of existing structures, shall be in accordance with the agreement of all county soil and water conservation districts and county board of supervisors within whose boundaries the drainage district’s structures lie.

Miss. Code Ann. § 51-33-201 Appointment of commissioners; bond.

Swampland districts heretofore organized under the provisions of Sections 371 through 391, inclusive, of the Code of 1906 and amendments thereto shall continue to operate under the provisions of said laws, and the adoption of this Code of 1972 shall not be held to repeal such laws insofar as any of such districts are concerned. However, no districts shall hereafter be organized under said laws. In all cases where there are no commissioners of such a swampland district now in office, the board of supervisors of the county in which a swampland district is located shall have the power and authority to appoint three (3) commissioners for such swampland district, whose term of office shall be for a period of four (4) years from the date of such appointment. In the event a vacancy in the office of any such commissioner shall result from death, resignation or any other cause, such vacancy shall be filled by the board of supervisors by appointment for the unexpired term; and upon the expiration of the term of office of any commissioner appointed hereunder, the board of supervisors shall appoint his successor for a like term of four (4) years. All commissioners appointed under the provisions of this article shall give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty not less than Fifty Thousand Dollars ($50,000.00).

Miss. Code Ann. § 51-33-203 Duties and powers of commissioners.

The commissioners provided for herein shall have control and management of all of the affairs of such swamp land district, shall have the power and authority to make improvements to and to maintain the existing drainage channel or channels of such district, and shall have the power to contract and cooperate with any appropriate agency of the United States government in so improving or maintaining any such channel or channels. The commissioner shall have the further power and authority to expend the funds of such district for such purposes and all other proper and necessary purposes.

Miss. Code Ann. § 51-33-205 Tax levy.

When so recommended by such commissioners, the board of supervisors of the county wherein such swamp land district is located shall have the power and authority to levy an annual tax upon all the lands included in such district, which said tax shall not exceed twenty cents (20¢) per acre in any one year. All of the provisions of said Sections 371 to 391, inclusive, Mississippi Code of 1906, as amended, shall control the manner and method of the levying, collection, and distribution of such tax; and the proceeds thereof may be expended for the purposes herein authorized.

Miss. Code Ann. § 51-33-207 General authority of commissioners.

The said commissioners shall have full power and authority to do and perform all acts and things necessary and desirable in carrying out the purposes of this article and shall have all powers set forth in said Sections 371 to 391, Code of 1906.

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