Mississippi Code Title 65. Highways, Bridges and Ferries § 65-11-39

(a) The term “construction” shall mean the supervising, inspection, actual building, and all expenses incidental to the construction or reconstruction of a road or bridge, including locating, surveying, mapping, cost of right of way, and elimination of the hazards of railway grade crossings.

(b) The term “county roads” shall mean all county roads now under the jurisdiction of, or being maintained by, the board of supervisors of any county.

(c) The term “board of supervisors” shall mean the board of supervisors of each county in the State of Mississippi.