MISSISSIPPI LEGISLATURE

1999 Regular Session

To: Ways and Means

By: Representatives Wallace, Bozeman, Robinson (63rd), Thornton

AN ACT TO AUTHORIZE MUNICIPALITIES TO CREATE DRAINAGE DISTRICTS; TO REQUIRE A REFERENDUM ON THE QUESTION OF CREATING A MUNICIPAL DRAINAGE DISTRICT BEFORE SUCH A DISTRICT MAY BE CREATED; TO PROVIDE THAT THE GOVERNING AUTHORITIES OF A MUNICIPALITY CREATING SUCH A DRAINAGE DISTRICT SHALL APPOINT THREE COMMISSIONERS TO MANAGE THE DRAINAGE DISTRICT; TO PROVIDE THE POWERS AND DUTIES OF SUCH DRAINAGE DISTRICTS; TO AUTHORIZE MUNICIPAL DRAINAGE DISTRICTS TO LEVY ASSESSMENTS ON PROPERTY IN A DISTRICT; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Each drainage district created under this act shall be a body corporate, shall have authority to sue in its own corporate name and be sued therein, may contract and be contracted with, may plead and be impleaded, and where organized or operating under the provisions of this act in its name may do and perform any and all things necessary and authorized by this act. All such acts may be done by its commissioners in the name of the district.

SECTION 2. (1) The terms "benefits" and "betterments," as used in this act are interchangeable and shall be construed as synonymous. The terms "ditches" and "drains" shall be construed to also include levees and closed drains, such as tiling, as well as open ditches.

(2) For the purposes of this act, the following terms shall have the meanings ascribed in this section unless the context clearly requires otherwise:

(a) "Drainage commissioners" or "commissioners" means commissioners of a municipal drainage district created under this act.

(b) "Drainage district" or "district" means a municipal drainage district created under this act.

(c) "Governing authorities" means the governing authorities of any municipality creating or proposing to create a municipal drainage district under this act.

(d) "Municipality" means any municipality creating or proposing to create a municipal drainage district under this act.

SECTION 3. A municipality may create a drainage district under this act for the purpose of reclaiming wet, swamp, or overflowed lands for agricultural and sanitary purposes conducive to public health in the manner provided in this act, and when so created, shall consist of a system of artificial main drains, lateral drains or ditches, natural drains and water courses, or levees. To the end that the purposes of the creation of such districts according to this system may be attained, they shall have and are given full power and authority to construct or to cause to be constructed such artificial main drains and ditches, lateral drains and ditches, and tile drains over the lands of others or over or on lands which may be acquired by such district, and to alter, deepen, or improve any and all natural drains and water courses as it may be necessary to alter, deepen, or improve so that a complete system of such drains may exist in the district for agricultural and sanitary purposes. Such districts may also, in addition to the construction of such drains, construct or erect over the land of others, or over the lands to be acquired by the drainage district for that purpose, such levees as may be necessary to protect or reclaim any lands from overflow from any source. A municipality may create only one (1) such district.

SECTION 4. All drainage districts created under this act shall severally exercise their respective powers and be managed by three (3) municipal drainage commissioners of the municipality in which the district is organized.

SECTION 5. In every municipality in this state in which a drainage district is created under this act, the governing authorities of such municipality shall select three (3) municipal drainage commissioners for such drainage district. The initial terms of office for the commissioners shall be one (1), two (2) and three (3) years, respectively. After the expiration of the initial terms, successive appointments shall be for terms of four (4) years. Any vacancy in the office of a municipal drainage commissioner in a municipality may be filled by the governing authorities at any regular meeting of such governing authorities, which governing authorities are given the authority to fill all unexpired terms of any commissioner in the municipality.

Every resident citizen of any municipality, being the owner of land in such municipality and over twenty-five (25) years of age, of good reputation, and of sound mind and judgment shall be eligible to hold the office of municipal drainage commissioner in the municipality of his residence.

If any commissioner shall refuse or neglect to discharge the duties imposed upon him by virtue of this act, or shall neglect or refuse to qualify as such commissioner after being selected for such office, the other two (2) commissioners shall proceed to exercise the duties of their office and the business of the drainage district until the next meeting of the governing authorities, when the office of the party refusing to perform or qualify shall be filled by the selection of another party in his stead.

SECTION 6. Each person selected municipal drainage district commissioner shall, before entering upon the discharge of the duties of the office, give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty equal to Ten Thousand Dollars ($10,000.00). Such commissioner shall take and subscribe to an oath of office before the clerk of the municipality that he will faithfully discharge the duties of the office, which oath shall also be filed with such clerk.

SECTION 7. The commissioners each shall receive per diem compensation as provided by Section 25-3-69 for each day's actual service, not exceeding four (4) days in any one (1) calendar month, to be allowed on an itemized account rendered to the drainage district commissioners and approved by the governing authorities.

SECTION 8. A majority of the commissioners shall constitute a quorum, and the concurrence of a majority of their number in any matter within their duties and authority under this act shall be sufficient to bind the board.

SECTION 9. After the creation of a drainage district, the commissioners shall elect a secretary and treasurer, who may be a member of the board or may be any person qualified to fill the position. He shall give bond in such sum as the commissioners, with the approval of the governing authorities, may determine and shall receive such compensation as the commissioners may allow, subject to approval by the governing authorities. The secretary and treasurer shall receive from the tax collector of the municipality, or such other taxing district which the municipality may be a part of, whose duty it shall be to collect, all monies levied by the drainage commissioners. The commissioners, with the approval of the governing authorities, may designate a qualified municipal depository as the depository for such funds; and upon their failure so to do, the funds shall be deposited as provided by law for funds belonging to the treasury of the municipality. The drainage commissioners of a district that has no bonds outstanding or which has a surplus fund in the treasury, by and with the approval of the governing authorities, may place the surplus funds in a qualified municipal depository on savings account for six (6) months or more, at a rate of interest of not less than two percent (2%), or may loan such surplus funds on land in the municipality, at a rate of interest of not less than six percent (6%) and on such terms and for such time as the governing authorities may direct. Any such depository shall be eligible to hold funds of the district to the extent that it is qualified as a depository for municipal funds.

It shall be the duty of the treasurer to keep proper books to be furnished him by the commissioners, in which he shall keep an accurate account of all moneys received by him and of all disbursements of such moneys. He shall pay out no money except upon the order of a majority of the commissioners, shall carefully preserve on file all orders for the payment of money given him by the commissioners. He shall turn over all books, papers, vouchers, moneys and other property belonging to such district, in his hands as such treasurer, to his successor in office.

SECTION 10. The drainage commissioners may employ an attorney to assist in the formation and administration of the drainage district, and to represent the district in all matters of a legal nature, at a fixed or agreed compensation, subject to the confirmation of the governing authorities who may decrease but not increase such compensation.

SECTION 11. Whenever a majority of the owners of lands within a municipality proposed to be organized into a drainage district, who shall have arrived at lawful age and who represent at least one-third (1/3) in area of the lands in such proposed district, or whenever one-third (1/3) of the land owners in such proposed district owning more than one-half (1/2) of the lands in such district desire to organize a drainage district for the construction of drains or ditches across the lands of others for agricultural and sanitary purposes, or to maintain and keep in repair any such drains and ditches heretofore constructed, or to establish in such district a combined system of drainage or protection from wash or overflow for agricultural and sanitary purposes, and to construct and maintain the same by special assessment upon the property benefited thereby, such owners may file with the clerk of the municipality a petition signed by a majority of the owners of such land who own at least one-third (1/3) of the lands proposed to be included in such district, or by one-third (1/3) of the owners of such lands who own more than one-half (1/2) of the lands in the proposed drainage district to be organized, setting forth the proposed name of the drainage district, the necessity for the drainage district, and the description of the lands to be included in the drainage district, and may request the organization of a drainage district by a name to be given to the same.

SECTION 12. Whenever the governing authorities of a municipality desire to create a drainage district for the construction of drains or ditches across the lands of others for agricultural and sanitary purposes, or to maintain and keep in repair any such drains and ditches heretofore constructed, or to establish in such district a combined system of drainage or protection from wash or overflow for agricultural and sanitary purposes, and to construct and maintain the same by special assessment upon the property benefited thereby, such governing authorities shall adopt a resolution declaring its desire so to do, setting forth the proposed name of the drainage district, the necessity for the drainage district, and the description of the lands to be included in the drainage district. The governing authorities shall file such resolution with the clerk of the municipality.

SECTION 13. Upon the petition provided for in Section 10 of this act, or the resolution provided for in Section 11 of this act, or both, being filed in the office of the clerk of the municipality, the clerk shall establish a date for the calling of a referendum to be held on the question of creating the drainage district. Notice of the election shall be signed by the clerk of the municipality and shall be published once each week for at least three (3) consecutive weeks in at least one (1) newspaper published or having a general circulation in such municipality. The first publication of such notice shall be made not less than twenty-one (21) days before the date fixed for the election, and the last publication shall be made not more than seven (7) days before the date fixed for the election. At the election, all qualified electors of the municipality may vote, and the ballots used in such election shall have printed thereon a brief statement setting forth the proposed name of the drainage district, the necessity for the drainage district, and the description of the lands to be included in the drainage district, and the words "FOR THE CREATION OF (NAME OF DRAINAGE DISTRICT)" and "AGAINST THE CREATION (NAME OF DRAINAGE DISTRICT)," and the voters shall vote by placing a cross (X) or check (V) opposite their choice on the proposition. When the results of the election shall have been canvassed by the election commissioners of the municipality and certified, the drainage district may be created if at least three-fifths (3/5) of the qualified electors who voted in the election voted in favor of creation of the drainage district. If at least three-fifths (3/5) of the qualified electors who voted in the election voted in favor of creation of the drainage district, the governing authorities may create the drainage district by duly adopting and entering on their minutes a resolution to that effect, and may appoint drainage district commissioners as provided in this act.

SECTION 14. The commissioners shall meet and go upon lands in the drainage district and examine such lands, and the lands over which the work is proposed to be constructed, and determine: first, the starting point, route, and termini of the proposed work, the location and size of the main ditch to be constructed in the drainage district, which in their opinion will successfully drain such lands, and whether the drainage of the lands in the proposed drainage district is possible or not, provided that any ditch already constructed in the proposed drainage district may be used as a "main", or part of a main ditch, if found expedient and sufficient for the purposes of the district; second, the probable cost of same, including expenses and court costs; third, what land will be injured or damaged by the proposed work and the probable aggregate amount of damages such lands will sustain by reason of the laying out and construction of such ditch or ditches; fourth, what lands will be benefited by the construction of the proposed work, and whether the aggregate amount of benefits will equal or exceed the cost of the construction of such work. In the examination of such district and determination of the questions for the commissioners to determine, the commissioners are authorized to employ an engineer to go with them upon the lands of the district and examine such lands, make a map and profile thereof, and an estimate of the size and depth of the ditch or ditches required for main outlets for the drains of the lands, and the probable cost, and a profile thereof.

SECTION 15. Upon a resolution being duly adopted and entered on the minutes of the governing authorities creating a drainage district under this act, such drainage district is declared by law to be created as a drainage district, by the name mentioned in the resolution and is declared to be a body politic and corporate by the name mentioned in the resolution, with the right to have perpetual succession and to adopt and use a corporate seal. The commissioners and their successors in office shall, from the entry of such resolution, constitute the corporate authorities of the district and shall exercise the functions conferred upon them by this act.

SECTION 16. If a district is created, all moneys that have been advanced or expended in good faith in the organization of any district, necessary for the preliminary work in organization, such as surveys, attorneys' fees, and incidentals thereto, may be repaid by the drainage commissioners. The commissioners are authorized to issue certificates of the district to raise funds to have all necessary surveys made and to pay all necessary expenses and costs incurred in the preliminary work prior to the creation of the district, which certificates shall bear interest at the rate of six percent (6%) from their dates, but no certificate shall be made payable for a longer period than two (2) years from its date. These certificates shall be paid as soon as sufficient funds come into the hands of the commissioners to pay same.

SECTION 17. As soon as practicable after the entry of the resolution of the governing authorities creating a drainage district, the drainage commissioners shall go upon the lands of the district, examine the lands, and assess the benefits to be derived by each separate tract of land for the proposed work, putting down in dollars and cents the amount of such benefits to be derived by such tract. They shall also estimate and put down in another column the amount of damages, if any, that any of the owners of such land may, in the opinion of the commissioners, sustain by reason of the construction of such work over their land in the district; shall make an estimate of the costs of draining the district, apportioned to each tract of land; and shall make and file a schedule or assessment roll of such land, which shall be substantially in the following form:

Estimated

Name of Description Amount of Amount of Cost Assessment

Owner of Land Benefits Damages of Work

Sub Div.

Sec. T.R.

_________ and acres $_________ $_________ $_________ $_________

Provided that, for the purpose of providing funds with which to clean out, restore, repair and rehabilitate the whole or any part of the drainage system of such district or for the purpose of cooperating with the United States or any agency thereof in such works, there may be imposed a uniform assessment on each acre of unsubdivided land lying within the district, and a uniform assessment by lot on an acreage basis on subdivided land lying within the district, and the records required in this act shall show the amount of the assessment in lieu of the amount of benefits to accrue to each tract. Taxes levied hereunder are taxes for maintenance purposes and shall not diminish in any manner the amount of assessed benefits in any such district which is otherwise available for the payment of any outstanding bonds of such district.

The assessments provided for in this section may be made even though evidences of indebtedness have been issued or validated, or both, prior thereto, but the lien of the holders of any such indebtedness shall not be impaired thereby.

SECTION 18. When the commissioners have completed their assessments of damages and benefits, they shall file the same with the clerk of the municipality, and the clerk is authorized to set down and fix a time for the hearing of objections to such assessments. The clerk of the municipality shall cause a notice to be published at least once a week for two (2) successive weeks, of the time set for hearing objections to the assessments, which time for hearing shall not be less than fifteen (15) days nor longer than thirty (30) days from the time of filing the notice, unless a longer time is requested by the commissioners. The publication shall be made in any newspaper published in the municipality, if there be one published in the municipality; otherwise, by posting written notices in ten (10) public places in the district, and shall be sufficient, and the only notice required of the filing of the assessment roll and the time set for hearing objections thereto.

SECTION 19. The commissioners shall appear at the time and place set for hearing objections to the assessment roll and hear all objections that may be made by landowners, or other interested persons, to the amount of benefit assessed or damage allowed to any tract or tracts of land on the assessment roll or to the assessments as a whole. After hearing all evidence offered, the commissioners may make such alterations as they deem just and equitable, by raising or lowering all or any assessment as the commissioners deem proper for the accomplishment of the work, and any changes so made by the commissioners shall be final unless appeal be taken. Any person aggrieved at the action of the commissioners shall have the right to appeal to the circuit court as provided in Section 27-35-119. No appeal or appeals shall stop the proceedings with reference to the organization and doing the work of the district, but the work and proceedings shall proceed the same as if no appeal or appeals had been had.

SECTION 20. At the time of confirming the assessments of benefits and damages and the estimated costs of the work proposed, the commissioners may order the assessments to be paid in installments, in such amounts and at such times as may be convenient for the accomplishment of the work proposed or the payment of bonds issued therefor; otherwise, the whole amount of such assessments shall be payable on the confirmation of such assessments. The assessments and installments thereof shall draw interest at a rate not exceeding six percent (6%) per annum, payable annually, from the date of the confirmation. However, if any owner elects, he may pay the whole amount of the assessment and interest against any part of his property, or all of it, before it becomes due and within thirty (30) days from the date of the confirmation of the assessments and benefits and before the issuance of bonds for the district, and all such property paid on shall not be liable for the payment of such bonds and assessments further. All assessments for benefit and assessments for doing the work of the district shall be a lien upon the lands of the district, assessed specifically against such lands which have not had their assessments paid, and shall continue until such assessments are levied and paid. If any assessment and accrued interest is not paid when due, the specific land against which such assessment is made shall be advertised and sold by the tax collector of the municipality, or such other taxing district which the municipality may be a part of, as he is required to sell lands for delinquent ad valorem taxes, and all the provisions of the laws of this state in reference to the sale of lands to enforce the payment of ad valorem taxes are made a part of this act to enforce the payment of the assessments herein authorized to be made. All drainage assessments shall be collected by the tax collector of the municipality, or such other taxing district of which the municipality may be a part of, at the same time and in the same manner as are ad valorem taxes, and the same penalties shall accrue for the nonpayment of drainage assessments as for nonpayment of ad valorem taxes.

At the time of confirming such assessments, the commissioners may authorize the levying of such portions of such assessments as may be necessary to pay the principal and interest on the bonds authorized to be issued, and to carry out the purposes for which the district was formed and organized.

SECTION 21. The commissioners shall also proceed to procure the right-of-way for the main ditch or ditches of the district, as well as the right-of-way for any laterals, drains, or levees that may be decided upon, by agreements with the landowners over or through whose lands the same is to be constructed. They shall take releases of rights-of-way for the construction of such ditch or ditches from the landowners and file same with the chancery clerk of the county in which the municipality is located, who shall record them. If the commissioners are not able to agree with any landowner as to the amount of damages such owner should receive for the right-of-way over which such ditch or other improvements or work shall be constructed, the commissioners shall appraise the lands needed for such purposes and proceed as directed in Section 22 of this act.

SECTION 22. When the commissioners have made their appraisement of the land taken or to be taken, they shall certify the same and file it with the clerk of the municipality. The clerk shall thereupon set down and fix a time for the hearing of objections to such appraisement, at the request of the commissioners.

SECTION 23. If at the hearing by the commissioners, no written objections are filed, the commissioners may adopt an order confirming the appraisement. Upon payment of such amount to the clerk of the municipality for the party entitled thereto, the district may enter upon and take possession of such property and appropriate it to the use of the district, and the title to the easement thereof and thereover shall thereupon vest in the district. The clerk shall receipt upon such order for the money paid, and such decree with the receipt of the clerk thereon shall be recorded in the records of deeds of the county in which the municipality is located. If written objections are filed on or before the time set for the hearing, the commissioners shall proceed to hear the objections filed.

The commissioners may, at such hearing, hear all objections in entirety or in severalty, may adopt an order confirming the entire report of the commissioners, or may adopt any number of orders confirming the report as to any land taken. At such hearing, the commissioners may make such alterations in the appraisement as may be deemed just and equitable, by raising or lowering any appraisement; and payment of such amount fixed by order of the commissioners shall be made to the clerk of the municipality as provided in this section. The clerk shall receipt for same on the order, and such order with receipt thereon shall be recorded.

SECTION 24. Upon the creation of a district under this act, and as soon as the drainage commissioners have proceeded to procure the rights-of-way, either by agreement or condemnation, for ditches or canals, both main and lateral, or for the erection of levees, and the right-of-way to enter upon, alter, deepen, or improve natural drains or watercourses, they shall make an estimate of the cost, including commissioner's fees and expenses of such proposed work, or if such estimate has been made it shall be revised and approved. The commissioners shall file a levy certifying the amount required by them for the construction of such proposed work, and may in such levy order that so much of the benefits or betterments assessed against the lands in the district as will be necessary to defray the costs of said work, to be paid in cash; or the commissioners may in such levy order that the same be paid in not more that forty (40) installments, with interest on each installment at a rate of interest not to exceed six percent (6%) per annum. The commissioners may also order in such levy that bonds of the district shall be issued and sold for any amount not exceeding eighty percent (80%) of the assessed value of the benefits or betterments. Such bonds shall be payable in from one (1) to forty (40) years from the date issued, with interest from the date issued at an overall maximum interest rate to maturity not greater than that allowed in Section 75-17-101, Mississippi Code of 1972, payable annually or semiannually, as the commissioners may direct; and it shall be lawful to attach coupons for any part of a year to the bonds maturing the first year. If bonds are issued and sold for an amount not exceeding eighty percent (80%) of the value of such betterments, the commissioners may order the remaining twenty percent (20%), or any part thereof, to be paid in cash at its discretion. If the amounts levied are not sufficient to complete the work done or hereafter to be done, or if bonds are issued and sold for an amount less than eighty percent (80%) of the value of the assessed benefits and additional funds are required to complete the work or pay for work theretofore done, an additional levy may be made or an additional issue of bonds may be made, provided the additional levy, when added to the original levy, shall not exceed the amount of betterments assessed, or that the additional bond issue shall not be for an amount which, added to the original bond issue, shall exceed eighty percent (80%) of the assessed value of the betterment. Such additional levy shall be made payable in cash or in not more than fifteen (15) installments, each installment bearing interest at a rate not exceeding six percent (6%) per annum.

Notwithstanding the foregoing provisions of this section, bonds referred to in this section may be issued pursuant to the supplemental powers and authorizations conferred by the provisions of the Registered Bond Act of the State of Mississippi.

SECTION 25. On or before the first Monday of September of each year, the drainage commissioners shall levy a tax on the amount of the original or supplemental assessment of benefits, which shall be in the same proportion as the installment authorized and directed by the commissioners to become due that year, and shall certify their levy to the governing authorities of the municipality in which the land lies. It shall thereupon become and be the duty of the governing authorities to make a levy in accordance with such assessment sufficient to meet the bond obligations issued by the drainage commissioners and the interest accruing thereon, with ten percent (10%) of the amount of such annual payment added for contingent expenses and liabilities. The ten percent (10%) additional levy herein provided may be omitted in any one (1) year when it shall appear that the contingent expense fund on hand exceeds twenty percent (20%) of the total amount of bond and interest obligations falling due during the fiscal year. The levy shall be apportioned and levied on each tract of land or other property in the district in proportion to the benefits assessed, and not in excess thereof. As soon as such levy is made, the secretary of the commissioners, at the expense of the district, shall prepare an assessment record of the district. It shall be a copy of the "assessment roll" provided for in Section 17 of this act, and may contain any number of columns therein in which may be inscribed the levy made each year. He shall place therein the amount of the levy for the year, including interest accruing on the unpaid installments, and the record shall be certified by the board of drainage commissioners, attested by the seal of the district, and filed with the tax collector of the municipality, or such other taxing district which the municipality may be a part of. The secretary shall make a copy of the assessment roll for the municipality.

SECTION 26. It shall be the duty of the governing authorities, on the recommendation of the drainage commissioners, to make a levy each year on the lands lying in the municipality in accordance with such assessments and levies sufficient to meet bond obligations of any district issued by authority of law.

SECTION 27. If the drainage commissioners have underestimated the amount or the costs of work necessary for any district, the commissioners may order such additional work done or such additional costs paid and may reassess the properties of the district in proportion to the benefits to accrue to such respective properties. In such case the commissioners shall report the facts as they are required to report the benefits and assessments in the first instance, and shall hear all objections thereto on the same notice to the parties interested as in the first instance of approving assessments and benefits. Any person aggrieved at the action of the commissioners shall have the right to appeal to the circuit court as provided in Section 27-35-119.

SECTION 28. If the drainage district shall issue bonds for any part of the money levied for the purpose of the district as authorized in this act, such bonds may be sold upon the market to the best advantage but shall not be sold for less than par value, unless a sale below par be approved by the commissioners and the governing authorities. The whole amount realized from the sale of such bonds shall be deposited in the treasury of the district.

SECTION 29. After the creation of any drainage district under this act, and after the confirmation of the assessment as is provided in this act, and after laying out a system of main drains for the drainage district, the commissioners shall advertise for bids for the construction of ditches by publishing a notice for three (3) weeks in some newspaper in the municipality, stating the time when and place where they will receive bids for the construction of such work. The time fixed for receiving and opening the bids shall not be less than twenty-two (22) days from the time of the first publication. Such notice shall specify the kind and nature of the work to be done, the amount thereof as estimated by the engineer, and in what manner payment thereof will be made. The commissioners shall meet at the time and place designated in the notice and open the bids, and such contracts shall be let to the lowest responsible bidder. The commissioners shall have the right to reject any and all bids if they deem that the bids are too high, and may adjourn such letting to a future time and continue the advertisement until that time.

The commissioners shall take and file a certificate of publication of such notice with the clerk of the municipality. Upon the acceptance of any bid for the construction of any work, they shall require such bidder to enter into contract with them for the faithful performance of such work according to the plans, specifications, profile, and estimates of the engineer, and require such contractor to enter into bonds for the faithful performance of such work within the time and in the manner specified in such contract.

SECTION 30. The commissioners may, after the creation of the district, do any and all acts that may be necessary in and about the surveying, laying out, constructing, repairing, altering, enlarging, cleaning, protecting, and maintaining any drain or ditch or other work for which they have been appointed. They and their successors shall have charge of such ditch or other work in perpetuity, and shall annually see that the same is cleaned out and all obstructions, brush, willow, or other growth removed therefrom, to the end that such ditches or other work shall be kept thoroughly cleaned and in good repair so as to perfectly drain the lands in the district. For those purposes, the commissioners may borrow money in anticipation of the collection of already levied taxes not to exceed in any one (1) fiscal year one percent (1%) of the amount of the benefits assessed against all of the real property in the district, at an overall maximum interest rate to maturity not greater than that allowed in Section 75-17-105, Mississippi Code of 1972. The commissioners may issue in evidence thereof tax anticipation warrants, which warrants shall be paid solely and only out of the first funds collected from taxes levied prior to the borrowing of such funds and issuance of such warrants. The commissioners may make additional assessments from time to time, as necessity may require, to pay for the expense of maintaining, cleaning out, and keeping in repair the ditches of the district and meeting the legal obligations of such district. The additional assessment for maintaining, cleaning out, and keeping in repair the ditches of the district and meeting the legal obligations of such district shall be made by the commissioners as provided in this section. On or before the first Monday in September of each year the drainage commissioners shall assess on each tract of land or other property in the district, in proportion to the original and supplemental benefits assessed for construction, such an amount as is necessary to pay the expense of maintaining, cleaning out, and keeping in repair the ditches of the district and meeting the legal obligations of such district, and shall certify their assessment to the governing authorities; and it shall thereupon become and be the duty of the governing authorities to levy a tax in accordance with such assessment sufficient to meet such expense of maintaining, clearing out, and keeping in repair the ditches of the district. The tax levied shall be apportioned to and levied on each tract of land or other property in the district in proportion to the original and supplemental benefits assessed for construction, or as otherwise provided by law. As soon as the tax levy is made, the secretary of the commission, at the expense of the district, shall prepare an assessment record of the district, which may contain any number of columns therein, in which may be inscribed the tax levied each year. He shall place therein the amount of the levy for the year, and the record shall be certified by the commissioners, attested by the seal of the district, and filed with the tax collector of the municipality, or such other taxing district which the municipality may be a part of. The secretary shall make a copy of the assessment record for the municipality. Any person aggrieved at the action of the governing authorities in levying the tax herein provided shall have the right to appeal to the circuit court as provided in Section 27-35-119. All taxes hereunder assessed and levied shall be collected at the same time and in the same manner as ad valorem taxes, and the same penalties shall accrue for the nonpayment thereof as for nonpayment of ad valorem taxes. If a drainage ditch is totally destroyed by the construction of public levees, the drainage district commissioners shall strike the land affected by such destruction from the assessment rolls of the district, but such action shall in no way affect the lien of the bondholders of the district upon such land.

SECTION 31. After the construction of such system of main ditches for the drainage district, all landowners in such district may construct branch or lateral drains, either open or tile, leading into such ditches and thereby drain their respective lands into such main outlet. If any two (2) or more landowners desiring to construct a branch or lateral ditch or drain to drain their lands cannot agree upon the just proportion to be borne by each, any one (1) of them may petition the commissioners to lay out a branch ditch leading to and draining their lands. The commissioners may proceed to lay out such branch ditch by giving notice and making assessments on the land in such subdistrict in the same manner in which they are required to give notice for the assessment of the property benefited by the district.

SECTION 32. If any damages shall be allowed to any landowner for the construction of ditches across his lands, actual damages shall be allowed. Such damages shall be paid in cash by giving to the party entitled thereto an order for the amount thereof on the district treasurer, who shall pay the same on presentation.

SECTION 33. At the end of the fiscal year after the creation of the drainage district and annually thereafter, the commissioners shall make a report showing the amount of money levied for main district purposes, the amount of orders issued, the purposes for which issued, to whom payable, the amount of money on hand, and the amounts levied and expended for each and every subdistrict or lateral drain laid out and established by them. If at any time it appears that there are not sufficient funds to pay for any work done or contemplated, the commissioners may make a levy for the amount required to finish paying for the work already done or to perform the contemplated work. Any person aggrieved at the action of the commissioners shall have the right to appeal to the circuit court as provided in Section 27-35-119.

SECTION 34. The commissioners shall have the right and authority to go upon any and all of the lands lying within the district for the purpose of examining such lands and making plans, surveys, profiles, and estimates of the kind, character, and cost of the proposed system of drains, and may go upon such lands at any time for the purpose of removing obstructions, cleaning out, and keeping in repair the ditches. No landowner shall have any power or authority to prevent, hinder, or delay the commissioners in the discharge of their lawful duties in that behalf. If such landowner or any other person shall undertake to interfere with, hinder, obstruct, or delay the commissioners in the discharge of their duties, the commissioners or either of them may file his or their complaint in the chancery court or before the chancellor in vacation. Thereupon such court or chancellor shall cite the party to appear and show cause, if any he has, why he should not be fined for the hindrance or obstruction, and the court or chancellor may fine such party not more than Twenty-five Dollars ($25.00) per day for every day's hindrance caused by him to the commissioners, as for a contempt of the chancery court.

SECTION 35. In laying out such proposed work and drains and ditches, the commissioners shall have the right to take and use any ditches heretofore constructed in any part of the district by any landowner owning the same. If any such ditches existing prior to the creation of such district shall be of any value to the district, the commissioners shall have the power to allow the landowner reasonable compensation for the value thereof, which shall be put down on the assessment roll as a credit for ditches already constructed.

SECTION 36. After the creation of any drainage district under this act, if any other or different drainage district lying adjacent to or above such drainage district, or any district not heretofore organized shall be organized and drain the water from their ditches into the ditches or drains of such lower drainage district from the lands lying above or adjacent and draining into such drainage district so organized, the commissioners of such lower district shall ask, demand, and receive from the upper district or adjacent district just compensation for an outlet for the waters of such upper or adjacent district. If the commissioners of the two (2) districts cannot agree upon the amount to be paid by such district, then the same shall be submitted by petition to the chancery court or chancellor in vacation having jurisdiction of the lower district. Such court or chancellor shall hear the petition on proper notice and shall apportion the cost or amount to be paid, if any, by such upper or adjacent district. This section shall apply to all natural drains which may have been heretofore or which shall hereafter be improved, cleaned out, dredged, and used as a drainage canal or main outlet for any drainage district.

SECTION 37. If in the creation of any drainage district and thereafter in the construction of ditches, drains, or other improvements, it shall be necessary to cross under or through any railroad or the right-of-way thereof, the same may be accomplished as provided in this section. Upon filing of the report of the commissioners as to assessments and benefits and damages, they shall make a special report showing the proposed plans, manner, and character of the work as proposed in passing through such right-of-way, together with an estimate of the costs of same, including all damages that will be sustained by the railroad by virtue of the construction of the proposed work. Upon the hearing of the commissioners' report, it shall be the duty of such railroad company to appear and show cause why such report should not be confirmed, as other interested parties are required to appear. In such showing it shall be the duty of the railroad company to file with the commissioners, on or before the time set for the hearing, its estimate of the costs of the proposed work, including all damage that will be sustained by it by doing the proposed work. After hearing all evidence offered, the commissioners may make such alterations to the costs and damages to the railroad. Any railroad aggrieved at the action of the commissioners shall have the right to appeal to the circuit court as provided in Section 23-35-119. An appeal shall not prevent the drainage commissioners constructing the work as proposed through the railroad right-of-way, whenever in their discretion it is necessary to do said work. Before beginning the construction of such work through such right-of-way, the drainage commissioners shall pay to the railroad company, or the municipal clerk for it, the amount of damages determined by the district to be paid the railroad.

SECTION 38. When it shall become necessary, in the course of the construction of the work being done by the drainage commissioners, to pass through any railroad right-of-way in the manner and according to plans theretofore filed as provided in this act, it shall be the duty of the drainage commissioners to give notice in writing to such railroad company of its desire to cross such right-of-way with its construction work on some approximate date, which shall not be less than sixty (60) days from the date of such notice. Such notice shall be served upon any agent or employee of the railroad company upon whom, under the laws of the state, service of process may be had; and the commissioners shall at the same time pay or tender to such railroad company such costs and damages as may have been determined should be paid by the drainage district to the railroad, as provided in this act. It shall thereupon be the duty of the railroad company within a reasonable time to complete such construction work across its right-of-way, according to the aforesaid plans and specifications under the supervision of the engineer employed by the drainage commissioners, or to permit same to be done by the drainage commissioners. Should the railroad company fail, neglect, or refuse to do and perform in good faith such work within the time fixed by the drainage commissioners for the performance thereof, or to permit same to be done, it shall be liable to the drainage district and all persons for any damage it or they may sustain by reason of such failure, and such railroad company may be compelled to perform such work by mandatory injunction issued at the instance of the drainage commissioners. This section shall not be so construed as to prohibit the drainage commissioners from acquiring such right-of-way by the regular eminent domain proceeding if they so elect, or as otherwise provided in this chapter.

SECTION 39. If, in the organization of any drainage district under this act, it shall appear that any railroad company will be benefited by the construction of the proposed work, the drainage commissioners shall have the right to assess such railroad such amount as they may deem the railroad or railroad company benefited. Such assessment shall be made at the time of assessing the lands of the district, and such railroads shall have the right to appear and make objections as landowners in the district at the time of hearing objections to such assessments.

In determining the amount of such benefits, the commissioners may take into consideration the improvements that might be made by the railroad of a permanent character, and the increased revenue to be gained by the improvement of the lands in the district for agriculture and sanitation, if any can be shown by the construction of such proposed work.

SECTION 40. If in the construction of ditches the same shall cross any public road, it shall be the duty of the drainage commissioners to notify the governing authorities at some regular meeting of such governing authorities held prior to a day which is thirty (30) days next before the time fixed in such notice for the time at which the proposed work shall be constructed across such public road, stating in such notice the width and depth of such proposed work. It shall be the duty of the governing authorities to cause to be removed and constructed, at the expense of the municipality, all bridges necessary to be removed or constructed, at such time as is reasonable, with a view to the convenience of the public and without unreasonable delay to the prosecution of such work.

Contracts may be made by the governing authorities for such removal and construction of such bridge or bridges, without first advertising for bids where the cost of any one (1) bridge does not exceed One Hundred Dollars ($100.00).

SECTION 41. If, after the first assessment of benefits, which it is estimated will result from the proposed drainage scheme, has been made it develops that on account of additional work done or to be done the benefits to the whole or any part of the district is or will be greater than was originally assessed, the commissioners may proceed to reassess and apportion the benefits so as to correct the same to conform to the benefits to be received. However, the aggregate value of benefits so assessed shall in no event be less than the original assessment. Such additional assessment shall be made in the same manner, under the same requirements, and upon the same notice as is provided for making the original assessment.

SECTION 42. Any person who shall wrongfully or purposely fill up, cut, injure, destroy, or in any manner injure or impair the usefulness of any drain, ditch, or other work constructed under drainage laws shall be guilty of a misdemeanor, may be fined in any sum not exceeding One Hundred Dollars ($100.00), and shall be liable for double the expense occasioned by repairing the same or removing such obstruction, to be recovered at the suit of the proper drainage district.

SECTION 43. Where a county farm owned by any county lies within any drainage district and would be benefited thereby, the board of supervisors are authorized in their discretion to pay out of the general county fund the pro rata of tax for which such county lands should be taxed if owned by individuals.

SECTION 44. The proper chancery court of the county in which a municipality is located shall have jurisdiction of all suits brought against a drainage district, by a drainage district and between drainage districts suing unless otherwise provided.

SECTION 45. The drainage commissioners of any municipality in which a drainage district has been created and who have sold bonds for eighty percent (80%) of the assessment on the lands in such district, and who have provided for the collection of the remaining twenty percent (20%) of the assessment on the lands in such district in cash within not less than four (4) months, are authorized to issue and sell the bonds, notes, or other objects of indebtedness of the drainage district for the twenty percent (20%), or any part thereof, which was provided to have been paid in cash and which has not yet been paid.

SECTION 46. The bonds, notes, or other objects of indebtedness issued under Section 45 of this act shall bear interest not exceeding six percent (6%) per annum and shall be nontaxable.

SECTION 47. Before the sale of any such bonds, notes, or other objects of indebtedness provided for in Sections 45 and 46 of this act, the drainage commissioners shall publish notice to all parties interested for at least ten (10) days of their intention to issue such additional bonds. Any bonds, notes, or other evidences of indebtedness issued and sold by the commissioners shall be a lien on the lands assessed in the drainage district and shall be noncontestable.

SECTION 48. All proceedings under this act are declared to be proceedings in rem. The notices for the organization of a drainage district hereunder and all subsequent notices herein provided for shall be sufficient as notices for the purposes stated, the organization of a district, and the issuance of district bonds as herein provided.

SECTION 49. All taxes levied under this act shall be payable at the same time ad valorem taxes are payable, and if any taxes so levied under this act are not paid at maturity, the tax collector of the municipality, or such other taxing district which the municipality may be a part of, where the land is situated shall, after having advertised such lands for sale for the same length of time and in the same manner as land delinquent for ad valorem taxes are now required to be advertised, sell the lands so delinquent for taxes thereon, together with all costs and five percent (5%) damages on the amount of taxes for which the land was sold. Such sale shall be separate and distinct from all other sales for ad valorem taxes, but shall be held at the same place and time where sales of lands delinquent for ad valorem taxes are held.

SECTION 50. When lands are offered for sale for unpaid drainage district taxes and no person will bid therefor the amount of taxes, damages, and costs due, such lands shall be struck off to the drainage district, and otherwise dealt with as lands which are sold to the state for delinquent ad valorem taxes. The drainage commissioners shall be authorized to pay the ad valorem taxes on lands thus acquired by it, to redeem the same from ad valorem tax sales, and to collect the money thus paid with the same damage and interest allowed individuals in similar cases under the general revenue laws of the state therein from the date of such payment, upon the redemption of lands from the drainage district sale.

SECTION 51. The lists of lands sold by the tax collector of the municipality, or such other taxing district which the municipality may be a part of, to individuals and to the drainage district shall be made as required to be made by the state and county collector for lands sold for ad valorem taxes, and shall be filed with the clerk of the chancery court within ten (10) days after the tax sale. Each list shall have the same force and effect, confer the same rights, and be entitled to the same remedies for redemption and otherwise as lists made for delinquent taxes by the state and county collector for state and county lands. But such title shall be subject to a title acquired under a sale for ad valorem taxes.

SECTION 52. A list of conveyances of lands sold to drainage districts for drainage district taxes or to individuals shall be recorded in a well-bound and indexed book, which shall be kept in the office of the chancery clerk of the county in which the municipality district is located. It shall be the same book in which other tax sales to individuals are recorded, and shall have the same effect as notice.

SECTION 53. After two (2) years' time for redemption has expired, the drainage district commissioners may take possession of land sold to the district for such district, and lease or sell any lands which it has acquired at tax sale to any person in the manner that the commissioners think is to the best interests of the district.

SECTION 54. The Attorney General of the State of Mississippi shall submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.

SECTION 55. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended.