Board of supervisors to make a tax levy

Miss. Code Ann. § 51-29-47, under Drainage Districts with Local Commissioners.

Miss. Code Ann. § 51-29-47

It shall be the duty of the board of supervisors of each county to make an annual tax levy, at the same time when the county tax levy is made or at any succeeding regular meeting, in an amount not exceeding the installment of assessment levied for that year sufficient to meet the obligations of the district.