Mississippi Code Title 31. Public Business, Bonds and Obligations § 31-15-3

Whenever used in Sections 31-15-1 through 31-15-19, the words “political subdivision” shall be deemed as including any county, city, town, or village, whether operating under the code chapter, a special charter, or the commission form of government; and any supervisors' district, road district, municipal separate school district, rural separate school district, consolidated school district, line separate school district, or school district of any other form.

The words “governing authority”, wherever used in the aforesaid sections, shall be understood as referring to the following: for counties, supervisors' districts, road districts, school districts (other than municipal separate school districts), the board of supervisors of the county; for cities, towns, or villages operating under the code, the board of mayor and aldermen thereof; for cities, towns, or villages operating under special charters, the legislative body thereof created by such charters; for cities, towns, or villages operating under the commission form of government, the council or commission thereof; for municipal separate school districts, the governing authority of the city, town, or village within such district.