Mississippi Code
Article 1 - Federal Lands
§ 27-37-1. Definitions

The following definitions shall be applied to the terms used in this article:
"Agreement" shall mean contract, and shall include any renewal or renewals and alterations of a contract.
"Political subdivisions" shall mean any county, municipality, levee district, drainage district, road district, consolidated school district, special consolidated school district, municipal separate school district, rural separate school district, common school district, or other agency or unit of this state which now is, or hereafter shall be, authorized to levy taxes or empowered to cause taxes to be levied.
"Services" shall mean such public and municipal functions as are performed for property in, and for persons residing within, a political subdivision.
"Project" shall mean any resettlement project or rural rehabilitation project for resettlement purposes of the United States located within this state and a political subdivision, and shall include persons inhabiting such project.
"Governing body" shall mean the board, body or persons in which is vested the power to levy taxes of a political subdivision as a body corporate, or otherwise.
The words "head of family" shall have the same meaning as under the Homestead Exemption Law.

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