Miss. Code § 51-31-53
At the time of confirming the assessments of benefits and damages and the estimated costs of the work proposed, the court or chancellor 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 the rate of not exceeding six percent (6%) per annum, payable annually, from the date of the confirmation; but 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 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. In case any assessment and accrued interest is not paid when due, the specific land against which said assessment is made shall be advertised and sold by the tax collector of the county, as he is required to sell lands delinquent for state or county taxes; and all the provisions of the laws of this state in reference to the sale of lands to enforce the payment of state and county taxes are hereby declared to be and hereby are made a part of this chapter to enforce the payment of the assessments herein authorized to be made. All drainage assessments shall be collected by the tax collector of the county at the same time and in the same manner as are state and county taxes, and the same penalties shall accrue for the nonpayment of drainage assessments as for nonpayment of state and county taxes.
At the time of confirming such assessments, the court or chancellor in vacation 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 said district was formed and organized.
Miss. Code § 51-31-53