The board shall levy annually a tax upon the taxable property of such county to be used for road and bridge purposes; and the tax collector shall collect such taxes at the time and in the manner state, county, and other taxes are collected. All laws for the enforcement of the collection of other taxes shall apply to the collection of such taxes, and the tax collector's bond shall cover the same in like manner. When such taxes are collected, they shall be paid into the county depository as other taxes, and in like manner shall be covered by the bond of the county depository. Such funds shall be kept as a separate road fund and shall be paid out only on allowances and warrants of the board of supervisors for said purposes.
Structure Mississippi Code
Title 65 - Highways, Bridges and Ferries
Chapter 15 - County Funds for Roads and Bridges
§ 65-15-1. Funds for roads and bridges
§ 65-15-1. Funds for roads and bridges
§ 65-15-3. Tax for construction and maintenance of highways
§ 65-15-5. Validity of assessment
§ 65-15-7. Tax for bridges and culverts
§ 65-15-9. Gasoline tax in payment of road bond issues
§ 65-15-9. Gasoline tax in payment of road bond issues
§ 65-15-13. Use of gasoline tax not to affect other financing
§ 65-15-13. Use of gasoline tax not to affect other financing
§ 65-15-15. Tax for payment of bonds and interest
§ 65-15-17. Special fund paid into general fund
§ 65-15-19. Balance in sinking fund after payment of bonds
§ 65-15-19. Balance in sinking fund after payment of bonds
§ 65-15-21. Refund to municipalities
§ 65-15-21. Refund to municipalities
§ 65-15-23. Payment of municipal refund
§ 65-15-25. Authority to transfer surplus tolls to county road and bridge fund