Mississippi Code
Chapter 27 - Mississippi Bond Refinancing Act
§ 31-27-17. Refinancing of outstanding bonds by issuance of refunding bonds

The governing body of a governmental unit may refinance outstanding bonds through the issuance of refunding bonds and the exchange of such refunding bonds for the bonds to be refunded. Any such refunding may be effected whether or not the bonds to be refunded shall have then matured or shall thereafter mature.