Mississippi Code Title 65. Highways, Bridges and Ferries § 65-15-23

Where a levy is made for road purposes as provided in Section 65-15-21, the tax assessor of the county shall set up a column on the assessment rolls of said county or district, which shall show the exact amount of the assessed valuation of the property within the corporate limits of a municipality which maintains its own streets and which pays the road taxes authorized to be levied under the aforesaid section. When said taxes are collected by the tax collector of the county, he shall isolate and separate the proportionate part of said taxes going to said municipality under the provisions of said section and shall cover same into the municipal treasury monthly, as provided by law.

Where any municipality may be entitled to a portion of any road tax under the laws in effect prior to the adoption of this section which has not yet been paid to it, such municipality shall be entitled to receive payment thereof on application to the board of supervisors of the county in which it is located, and the board of supervisors is hereby authorized to pay to such municipality its portion of such tax.