Mississippi Code Title 59. Ports, Harbors, Landings and Watercraft § 59-17-19

Before any additional bonds may be issued for equipment as authorized by Section 59-17-41, at least one (1) county shall have levied a tax upon all the taxable property, both real and personal, within its boundaries for the purpose of paying the principal and interest on such bonds and the aggregate amount of the additional issue shall have been approved by the board of economic development. Such tax shall be in an amount sufficient to pay the principal of and interest on the additional bonds issued for equipment as authorized by Section 59-17-41, and such tax levy shall not be reimbursable under the homestead exemption laws of this state.

The ad valorem tax levied by any county or counties under this section shall be reduced in whole or in part when the board and the state inland port authority find and determine that there has been or will be received in the state inland port authority fund a sufficient sum of money from other net revenues, thereby eliminating the need for this county tax levy.