Mississippi Code Title 55. Parks and Recreation § 55-25-7

The board of supervisors of any county or the governing authorities of any municipality which become a part of a district may levy a tax upon all taxable property in the county or municipality for the support and maintenance of the district in an amount not to exceed one-fourth ( 1/4 ) mill. Any county or municipality which desires to remain a part of such district shall levy each year beginning the second year after joining the district a tax for the support and maintenance of the district of not less than one-fourth ( 1/4 ) mill or such county or municipality will not remain a part of the district. Should any county or municipality desire to appropriate an equivalent sum from the general fund, or other available funds, the levying of the tax provided herein shall not be mandatory.

Should the board of directors of any such district determine that a tax levy of less than one-fourth ( 1/4 ) mill on the property of the counties and municipalities comprising the district would be sufficient to maintain and operate the district for the forthcoming fiscal year, such determination shall, by resolution, be spread upon the minutes of the board and shall recite the amount of tax levy which will suffice. A certified copy of such resolution shall be delivered to the clerks for the board of supervisors of the counties and municipal authorities affected thereby; and, thereafter, the board of supervisors and the governing authorities may for the forthcoming year levy a tax of no less than that declared to be sufficient in such resolution without losing their qualifications as members of the district.

Any tax levy made under the provisions of this section shall be used exclusively for the support and maintenance of the district and shall be made by the board of supervisors and municipal governing authorities at the time and in the manner that other tax levies are made. The revenues provided for in this chapter shall not, under any circumstances, be commingled with other funds of counties or municipalities.