Miss. Code Ann. § 51-29-83

When lands have been erroneously taxed for purposes of a drainage district, whether such land so taxed lies within or without the limits of the district, and the commissioners of such drainage district allow the claim for the amount of the taxes so erroneously paid, or where the claimant secures a judgment against any drainage district for the amount of taxes erroneously paid, then, in the event the drainage district does not have sufficient funds with which to pay said claim or judgment, the claimant may at his election obtain from the commissioners of the drainage district a certificate for each year that taxes were erroneously collected, which certificate shall show the amount of taxes due to be refunded on account of such erroneous payment.