Miss. Code § 51-35-7
The commissioners of any drainage districts entering into such agreements as are herein provided are authorized and empowered to fix and levy an annual ad valorem tax of not exceeding two mills on the dollar upon all of the real and personal property in the district, for the purpose of defraying the costs of maintenance of flood control works and the costs of location, relocation, building, and rebuilding of roads and highways without the limits of the district. Such levy shall be certified by the commissioners to the board of supervisors of the proper county before the time fixed by law for the levying of county taxes; and the board of supervisors shall, at the time fixed for the levying of county taxes, levy such tax and certify said levy to the tax collector, who shall collect such taxes as other taxes of the county are collected.
Miss. Code § 51-35-7