Mississippi Code Title 19. Counties and County Officers § 19-5-95

(1) The board of supervisors of any county in this state having a population of less than one hundred fifty thousand (150,000), according to the most recent federal census, is hereby empowered and authorized to appropriate out of the county treasury annually a sum not in excess of Two Hundred Fifty Dollars ($250.00) in aid of any fire department for services and protection by such fire department, and, in its discretion, to appropriate out of the county treasury annually a sum not in excess of the amount which would be produced by a levy of one-fourth ( 1/4 ) mill on all taxable property within the county in aid of municipal fire departments in the county, or in aid of fire protection districts and volunteer fire departments within the county which meet the requirements set forth in Section 83-1-39(6), but in no event shall the aggregate amount appropriated annually under this section exceed an amount equal to the amount which would be produced by a levy of one-fourth ( 1/4 ) mill on all taxable property within the county.

(2) The board of supervisors of any county in this state having a population of one hundred fifty thousand (150,000) or greater, according to the most recent federal census, is hereby empowered and authorized to appropriate out of the county treasury annually a sum not in excess of One Thousand Dollars ($1,000.00) in aid of any fire department for services and protection by such fire department, and, in its discretion, to appropriate out of the county treasury annually a sum not in excess of the amount which would be produced by a levy of three-quarters ( 3/4 ) mill on all taxable property within the county in aid of municipal fire departments in the county, or in aid of fire protection districts and volunteer fire departments within the county which meet the requirements set forth in Section 83-1-39(6), but in no event shall the aggregate amount appropriated annually under this section exceed an amount equal to the amount which would be produced by a levy of three-quarters ( 3/4 ) mill on all taxable property within the county.

(3) Any appropriation that may be provided as prescribed under this section shall be additional and supplemental to any other funds provided or made available for such purposes under this section or any other section of law and shall not be construed to restrict any such other funds that may be provided to municipal fire departments in the county, fire protection districts and volunteer fire departments within the county which meet the requirements of Section 83-1-39(6).