Miss. Code § 51-33-117
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 § 51-33-117