Mississippi Code
Chapter 27 - Agricultural High Schools
§ 37-27-3. Tax levy for support and maintenance of school; election

The board of supervisors of any county where an agricultural high school shall have been established by the county board of education, shall levy on the taxable property in the county at the time the annual tax levy is made, for the support and maintenance of said school. In case there are two (2) agricultural high schools in any county, the board shall levy a separate tax for the support of each school, and the taxes, when collected, shall only be used for the support and maintenance of the particular school for which the tax is levied. The tax levy for agricultural high school purposes for any year shall not be less than the equivalent uniform minimum school district ad valorem tax levy for agricultural high school support as certified by the State Board of Education.
Within twenty (20) days after the levy has been made twenty percent (20%) of the qualified electors of said county may file with the clerk of the board of supervisors a petition asking that the tax for the support of either one (1) or both agricultural high schools be not levied. Thereupon, the question shall be submitted to an election of the qualified electors of the county within thirty (30) days after the next meeting of the board of supervisors after the filing of the petition, at which election said electors may vote against the tax levy for the support for either one (1) or both schools. Should the majority of the votes cast be against the tax levied for the support of one (1) or both schools, then the levy of the board for the support of that school or both schools, as the case may be, shall be null and void, and the tax collector shall refuse to collect such tax so voted against. Should a majority of the votes be for the tax levied in support of either or both schools, then the tax collector shall proceed to collect the tax so authorized as all other taxes are collected, receiving the lawful commission of such collections. The tax collected shall be deposited with the county depository, to be paid out by him on the order of the board of trustees for the high school or high schools.
When a majority of the votes be for the tax levied in support of either or both schools, or if the school be established and the tax levied without an election, then another election shall not be held for the purpose of voting against the tax levied within a period of four (4) years from date of said election. In no case shall the tax levied for an agricultural high school, which maintains an average high school boarding dormitory patronage of thirty-five (35) pupils, resident of that county, be submitted to an election.

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