Mississippi Code Title 57. Planning, Research and Development § 57-28-1

(a) “Approved project costs” means actual costs incurred by an approved participant for land acquisition, construction, engineering, design and other costs approved by the Mississippi Development Authority relating to a tourism project. The term “approved project costs” also may include, if approved by the Mississippi Development Authority, costs described above that are incurred by an approved participant within three (3) months after the date a tourism project opens for commercial operation. All costs must be verified by an independent third party approved by the MDA. An approved participant shall pay the costs for the third party verification of costs.

(b) “Approved participant” means a person, corporation or other entity issued a certificate by the Mississippi Development Authority under Section 57-28-5.

(c) “MDA” means the Mississippi Development Authority.

(d) “Tourism project” shall include an entertainment district described below and may include any of the following as may be approved by the MDA:

In addition, in order for a tourism project to be eligible to qualify under the provisions of Sections 57-28-1 through 57-28-5, the tourism project must be located on a project site, and construction of the tourism project must begin no later than June 1, 2017.

(e) “Project site” means a planned mixed use development located on at least four thousand (4,000) acres of land that will consist of commercial, recreational, resort, tourism and residential development, for which the initial phase of development shall begin no later than June 1, 2007.

(f) “State” means the State of Mississippi.