Mississippi Code
Article 1 - Flood Control Agreements with United States
§ 51-35-21. Contribution to cost of acquiring land for improvements outside county

The board of supervisors of any county through any part of which any river or other stream may run, or any part of which any river or stream may touch or border, on which the United States of America or any agency thereof has authorized flood control improvements, including channel clearing, channel improvement, cut-offs, levees, dams or other flood control improvements, when any of the lands of said county will be benefited by flood control improvements so authorized by the United States of America or any agency thereof to be constructed or made outside the border of such county, is hereby authorized and empowered to contribute to the cost of acquisition of land, easements and rights-of-way necessary for the construction of such flood control improvements outside the border of such county, provided such contribution shall be made to that county, flood control district or other agency authorized by law to acquire lands, easements or rights-of-way for such improvements, which acquires the same pursuant to request therefor from the United States of America. However, this authority to purchase lands shall allow only purchase of lands in counties lying wholly or partly within a levee district.
Said board of supervisors is hereby authorized:
To expend for such purposes not to exceed the sum of Ten Thousand Dollars ($10,000.00) from the county general fund, whether or not the expenditure thereof be in excess of the budget for the fiscal year adopted by such board;
To fix and levy annually for such purposes, in addition to any tax that such boards are now authorized by law to levy and in excess of the limitations now provided by law for the levying of taxes by such boards, an ad valorem tax on all the lands and property in the county, not to exceed three (3) mills on the dollar on the assessed valuation on all real and personal property in the county, including railroads; and
To borrow funds not in excess of Ten Thousand Dollars ($ 10,000.00) at interest rates not to exceed five percent (5%) per annum and to issue bonds for such purposes.

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