Mississippi Code Title 49. Conservation and Ecology § 49-28-27

(1) The board of supervisors of the county in which a district exists, may, according to the terms of the resolution and upon receipt of a resolution of the board of commissioners adopted by a three-fifths ( 3/5 ) majority of that board requesting the funds, levy a special tax, not to exceed four (4) mills annually, on all taxable real property in the district. The avails of the tax shall be paid over to the board of commissioners of the district to be used either for the support of the district, planning, design, construction, operation, maintenance or improvement of projects of the district or for the retirement of any bonds issued by the district, or for any combination of those uses.

(2) The proceeds derived from two (2) mills of the levy authorized in this section shall be included in the ten percent (10%) increase limitation under Section 27-39-321, and the proceeds derived from any additional millage levied under this subsection in excess of two (2) mills shall be excluded from that limitation for the first year of such additional levy and shall be included within that limitation in any year thereafter.

(3) Following the initial tax levy, the special tax levy under this subsection may be increased only when the board of supervisors, after receipt of the resolution of the board of commissioners requesting an increase and stating the proposed amount of the increase and the purposes for which the additional revenues shall be used, has determined the need for additional revenues, adopts a resolution declaring its intention to increase the levy and has held an election on the question of increasing the tax levy prescribed in this section. The notice calling for an election shall state the purposes for which the additional revenues shall be used and the amount of the tax levy to be imposed for those purposes. The tax levy may be increased only if the proposed increase is approved by a three-fifths ( 3/5 ) majority of those voting within the district. Only those qualified electors of the county which reside in the district may vote in the election. Subject to specific provisions of this paragraph to the contrary, the publication of notice and manner of holding the election within the district shall be as prescribed by law for the holding of elections for the issuance of bonds by the board of supervisors. The election shall be held only within the district.