Miss. Code § 51-29-157
Said consolidated drainage district shall have the same authority, power and jurisdiction over the combined territory of said separate districts, and over the integrated system of drainage thereof, as if it were a district organized and existing under and by virtue of this chapter. Such district shall have the further and additional power, authority, and jurisdiction to assess said combined territory, or any part thereof, with additional benefits and to levy taxes thereon for the purpose of raising money to preserve the said integrated system of drainage thereof, to clean out, widen, maintain, extend, deepen, and maintain the main and lateral canals thereof, and to construct such other and new canals as the board of commissioners of said consolidated drainage district may find advantageous to the efficient drainage of the said combined territory. In the exercise of said authority, power, and jurisdiction, said consolidated drainage district shall not be bound by any assessment previously made in any of said separate drainage districts, and may assess the said combined lands with benefits without regard to any former assessment of benefits in any separate district. In making said assessments, levying taxes, and in exercising its authority, jurisdiction, and control, said consolidated drainage district shall, insofar as the same is not inconsistent with Sections 51-29-145 through 51-29-157, follow the procedures which shall have the effect provided by this chapter.
Miss. Code § 51-29-157