Miss. Code Ann. § 37-23-103: Miss. Code Ann. § 37-23-103

The board of supervisors of any such county is hereby authorized, in its discretion, to levy an ad valorem tax on all taxable property within the county not to exceed two mills, the avails of which shall be used for the construction, operation, furnishings and maintenance of any such center so established. The tax levy herein authorized shall not be reimbursable under the homestead exemption laws of this state.