Mississippi Code Title 65. Highways, Bridges and Ferries § 65-23-307

(a) The word “bridge” shall be deemed to include the structure and the superstructure of the bridge, the approaches thereto, and adjacent roadways across the flood plain of the Pearl River and also all property, rights, easements, and franchises relating thereto and deemed necessary or convenient for the operation thereof.

(b) The term “governing body” shall mean the board of supervisors of a county or counties.

(c) The term “cost of bridge,” as applied to a bridge to be constructed pursuant to the provisions hereof, shall embrace the cost of construction, the cost of all land, property, rights, easements, and franchises acquired, which are deemed necessary for such construction, financing charges, interest prior to and during construction and for eighteen months after acceptance of the completed work by the governing body of such county or counties, cost of traffic estimates and of engineering and of legal expenses, plans, specifications, surveys, estimates of cost and of revenues, other expenses necessary or incident to determining the feasibility or practicability of the enterprise, administrative expense, and such other expenses as may be necessary or incident to the financing herein authorized and the construction of the bridge and the placing of the bridge in operation.