Mississippi Code Title 59. Ports, Harbors, Landings and Watercraft § 59-13-15

(1) The board of supervisors of any county in the State of Mississippi bordering on the Mississippi Sound or Gulf of Mexico having an assessed valuation at its last completed assessment in excess of $45,000,000.00 and having within its borders a city in which there is maintained a harbor or channel with a depth of not less than four and one-half feet, and in which city there is operated seasonally one or more canning plants for canning, processing or freezing shrimp, oysters or other seafoods, is hereby authorized, in its discretion, to annually levy a tax not to exceed one mill on each dollar of the assessed valuation of all of the taxable property within such county, for the purpose of aiding in the development and improvement of such harbor or channel of said city.

(2) The proceeds of said levy shall be paid to the governing authorities of the city wherein such channel or harbor is located and shall be deposited in the city depository in a special account to be designated as “port fund” of such city and the same shall be expended by the governing authorities of such city for the development and improvement of said channel or harbor, for the purposes and in the manner set out in the general laws of Mississippi, including Section 21-37-15, Mississippi Code of 1972.

(3) No reimbursement shall be made under the Homestead Exemption Law of 1946 Sections 27-33-1 through 27-33-65, Mississippi Code of 1972, for any tax levy made under the provisions of this chapter.