Miss. Code Ann. § 65-26-13: Miss. Code Ann. § 65-26-13

(1) A state special improvement ad valorem tax of one (1) mill on the dollar for the year 1976 and for each year thereafter until eliminated as provided in subsection (4) of this section is hereby levied by the State of Mississippi on all taxable property in the counties of Tishomingo, Prentiss, Itawamba, Monroe, Clay and Lowndes of the State of Mississippi.

(2) The tax levied by subsection (1) of this section shall be a supplemental special improvement tax levy and shall be in addition to any other state, county, municipal or other ad valorem tax being levied in any such county. The tax shall not be reimbursable under any provisions of the Homestead Exemption Law of this state.

(3) The proceeds of the tax levied by subsection (1) of this section shall be paid to the State Tax Commission which shall deposit the proceeds into the bridge bond retirement fund. The proceeds of the tax shall be used only to retire any bonds issued pursuant to the provisions of this chapter, or to reimburse the State of Mississippi for any advances or expenditures in excess of the state share.

(4) The state special improvement ad valorem tax levied pursuant to this section shall cease to be levied or collected for any fiscal year after the 1986 fiscal year.