Miss. Code § 51-29-45
The chancery court or chancellor in vacation shall, at the same time that the assessment of benefits is filed or at any subsequent time when called upon by the board of commissioners of the district so to do, enter upon the minutes of the chancery court an order which shall have all the force of a judgment, providing that there shall be assessed upon the real property of the district a special assessment or levy to pay the estimated cost of the improvement, with not less than ten per cent added for unforeseen contingencies. The amount to be assessed upon each tract of land included within the district shall be such part of the estimated cost of the improvement as the assessment of benefits against such tract bears to the assessment of benefits against all the real property in the district. Said assessments are to be paid in annual installments, not to exceed ten per cent in any one year, as provided in such order; but if any landowner elects, he may pay the whole amount of the assessment against his land before it becomes due or at any time thereafter, or all or any part of said assessment at any time he sees fit, provided such payment is made before any bonds are issued by the district.
The assessment or assessments so levied shall be a lien on all of the real property of the district from the time that the same is levied by the chancery court or chancellor in vacation in an amount not to exceed the total amount of estimated benefits on all the real property in the district, shall be entitled to preference to all demands, executions, encumbrances, or liens whatsoever, and shall continue until such assessment, with any penalty and costs that may accrue thereon, shall have been paid. The remedy against such assessment shall be by appeal to the supreme court, and such appeal must be taken within twenty days from the time that said assessment has been made by the chancery court, or chancellor in vacation. On such appeal the presumption shall be in favor of the legality of the assessment.
Miss. Code § 51-29-45