Miss. Code Ann. § 51-33-91

Any drainage district operating under the provisions of any law of the State of Mississippi which has no unmatured bonded indebtedness and has constructed no levees, canals, or other drainage improvements may be dissolved by the chancery court of the county in which said district was organized, or by the chancellor of such court in vacation, in the manner hereinafter provided; but the proceedings for its dissolution shall not be commenced within three years after the date of the organization of such district.