Should an appeal not be perfected within fifteen days after the decision of the board of drainage commissioners, or upon the final decision of the courts upon appeal, it shall be the duty of the clerk of the drainage district to immediately certify a copy of said order to the tax collector, showing the change and apportionment of such assessments; and such tax collector shall be guided thereby in making future collections of such assessments and tax. Such change in such assessment as made shall be deemed in law to be the amount of such assessment and tax to be due on the land as fixed by such order, and such lands shall not thereafter be liable for any amount above its apportioned part thereof. Such tax collector may issue receipt upon the payment by any party of such amount as has been apportioned to be due on any subdivision of land under the provisions of this chapter.Codes, 1930, § 4506; 1942, § 4732; Laws, 1926, ch. 302.
Mississippi Legal Code