MCA Chapter 5

in effect

Miss. Code Ann. § 69-5-1 Mississippi Fair Commission created.

In order to promote agricultural and industrial development in Mississippi and to encourage the farmers to grow better livestock and agricultural products, there is hereby created a body politic and corporate to be hereafter known as the “Mississippi Fair Commission,” which said body politic and corporate shall be under the management and control of said commission to be named by the Governor as follows: The Commissioner of Agriculture and Commerce, chairman, the director of the Mississippi Extension Service, president of the Mississippi Livestock Association, the director of Mississippi Vocational Education, and a representative of Mississippi Association of Fairs, a representative of the Agricultural and Industrial Board, and a representative of the City Commission of Jackson, Mississippi, all to serve four years without salary compensation. Should a vacancy occur by resignation or death, the Governor shall appoint a successor.

Miss. Code Ann. § 69-5-3 Powers and duties of Mississippi Fair Commission.

The Mississippi Fair Commission shall set up rules and regulations consistent with the law governing the distribution of state monies for premiums or awards. It will be the duty of the commission to meet at the call of the chairman, at least twice each year, to approve premium lists or awards, and give out rules governing participants in state premium money in Mississippi. The commission may invite the presidents of the various district livestock shows before the commission when determining policies affecting district livestock shows. The Mississippi Fair Commission is hereby authorized to accept money or funds donated to the commission, including funds to be awarded as prizes in livestock competition. The Mississippi Fair Commission shall have charge of the State Fairgrounds located in Jackson, Mississippi, including all buildings and improvements thereon, and shall have full power and authority in perfecting plans and causing to be held thereon the Mississippi State Fair and other such events that may be authorized by the commission. The Mississippi Fair Commission is hereby authorized to employ an attorney as prescribed in Section 69-1-14. The Mississippi Fair Commission may take any action authorized in Section 1 of Laws 2000, Chapter 306. The Mississippi Fair Commission may allow a commercial, charitable or governmental entity to use, publish and advertise such entity’s name in connection with any of the buildings, improvements, grounds or objects located on the State Fairgrounds in Jackson, except for the Kirk Fordice Equine Center, or in connection with any of the events conducted on the State Fairgrounds in return for a monetary consideration paid to the commission. Furthermore, the commission may lease to any public, private, commercial or charitable entity for a term not to exceed twenty (20) years naming rights to buildings, except for the Kirk Fordice Equine Center, or property, including, but not limited to, new construction, improvements to existing buildings, grounds and/or objects located on the State Fairgrounds in return for consideration benefitting the commission. The lessee shall pay the cost of erecting, maintaining and removing signage related to the property. Those funds received from an entity for allowing its name to be used, published or advertised in connection with the buildings, improvements, objects or events shall be retained by the commission to be used for capital improvements to the fairgrounds or in its annual operating budget. The commission shall not enter into any such agreement with any vendor whose products are illegal for participation in or use by persons eighteen (18) years of age and under. The chairman of the commission is authorized to form and establish a private foundation or nonprofit corporation to receive and disburse the funds generated by the sale of naming rights described in subsection (6) of this section and for any other donations made to the commission. The funds shall be disbursed in accordance with guidelines described in this section, and the foundation or nonprofit corporation shall be subject to the reporting requirements described in subsection (10) of this section. All funds shall remain with the foundation until disbursement and shall not be transferred to the State General Fund. No public funds shall be deposited into the account of the private foundation or nonprofit corporation established by the commission for the benefit of the State Fairgrounds, nor shall the Legislature appropriate any State General Fund or Special Fund monies to the foundation or nonprofit corporation for such purposes. All monies received by the foundation shall be maintained separately from funds allocated to the commission for operating and administrative costs associated with the State Fairgrounds. In addition to the reporting of information to be included in the annual legislative report of the commission, the private foundation or nonprofit corporation shall be subject to annual financial audits by the State Auditor and by auditors of donors in the same manner as required for state agencies. The commission shall have the authority to enter into a lease or right-of-way with a third party covering any land or buildings on the State Fairgrounds and any funds generated from such lease or right-of-way shall remain in a special fund managed by the commission. All monies in the special fund may be used for capital improvements to the State Fairgrounds or in the commission’s annual operating budget. Any unexpended funds remaining in the special fund shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited in the fund. The Mississippi Fair Commission is hereby authorized to adopt such rules and regulations as may be necessary or desirable to carry out, execute or implement the provisions of this article. The Mississippi Fair Commission shall report by January 1 of each year a detailed financial statement of all monies received and expended under subsection (6) and subsection (7) of this section to the Lieutenant Governor, the Speaker of the House of Representatives and the Chairman of the Senate Agriculture Committee and the Chairman of the House of Representatives Agriculture Committee.

Miss. Code Ann. § 69-5-5 Executive secretary of Mississippi Fair Commission.

The Mississippi Fair Commission may name an executive secretary and assign duties, who shall be required to keep full and complete minutes of the commission’s action and give full and detailed reports of livestock shows and fairs participating in premium monies, for report to the Governor and Legislature.

Miss. Code Ann. § 69-5-7 Headquarters of Mississippi Fair Commission.

Headquarters of the Mississippi Fair Commission shall be in connection with the office of the state department of agriculture and commerce.

Miss. Code Ann. § 69-5-8 “Kirk Fordice Equine Center” designated.

The building under the jurisdiction of the Mississippi Fair Commission, that is located in Jackson, Mississippi, and used primarily as an arena for rodeo and livestock expositions and related events, shall be named the Kirk Fordice Equine Center. The Mississippi Fair Commission shall prepare or have prepared a distinctive plaque, to be placed in a prominent place within the Kirk Fordice Equine Center, that states the background, accomplishments and service to the state of Governor Kirk Fordice.

Miss. Code Ann. § 69-5-9 Effect of Sections 69-5-1 through 69-5-9 on livestock shows.

Nothing in Sections 69-5-1 through 69-5-9 shall be construed to mean a change in the location or limit the number of district or divert any appropriation made by the Legislature to the various livestock shows in Mississippi now set up and designated by law.

Miss. Code Ann. § 69-5-11 Admission charges to State Fair.

The Mississippi Fair Commission created by Section 69-5-1 shall charge for admission to the State Fair. The proceeds thereof shall be used for the repayment of revenue bonds issued for the purpose of constructing, equipping and furnishing new buildings and making improvements on the State Fairgrounds. Funds collected in excess of those required to retire any outstanding bond indebtedness may be used as operating revenue for the Mississippi Fair Commission, and such excess funds received by the Fair Commission shall be deposited in its special fund account. The State Treasurer is hereby directed to invest such excess funds to the credit of the Mississippi Fair Commission’s special account.

Miss. Code Ann. § 69-5-13 Requests for improvement of State Fair grounds.

The Mississippi Fair Commission is hereby authorized and empowered, in its discretion, to declare by resolution the number and type buildings which need to be constructed and the type improvements that need to be made on the state fairgrounds, and file a certified copy of said resolution with the State Building Commission. If the State Building Commission believes such construction and improvements to be in the best public interest, and that receipts from admission to the State Fair reasonably shall be expected to produce sufficient revenues over a period not to exceed twenty (20) years to retire bonds issued to pay the cost of such improvements as well as the interest thereon, it may, in its discretion, approve the request of the Mississippi Fair Commission.

Miss. Code Ann. § 69-5-15 Revenue bonds; issuance for improvement on state fair grounds.

The words “revenue bonds” shall be deemed to mean bonds payable solely from the net revenue received by the Mississippi Fair Commission. The Department of Finance and Administration shall have power and is hereby authorized, at one time or from time to time by resolution, to authorize the issuance of negotiable revenue bonds to provide funds for the purpose of paying all or any part of the cost of construction and/or improvements requested by the Mississippi Fair Commission pursuant to Section 69-5-13, or the cost of any purchase of property or improvements thereon pursuant to Section 17-17-49, but in no event shall the amount of such bonds outstanding at any one time exceed Four Million Dollars ($4,000,000.00); and shall cause a certified copy of such resolution to be delivered to the State Bond Commission. No bonds shall be issued under this section after April 23, 2008. Upon the receipt of said authorizing resolution, the State Bond Commission, acting as the issuing agent, shall issue and sell the revenue bonds of the State of Mississippi when authorized at the time and in the amount indicated in said resolution, prescribe the form of the bonds, advertise for and accept bids therefor, issue and sell the bonds, and do any and all other things necessary and advisable in the issuance and sale of said bonds. The principal of and the interest on such revenue bonds shall be payable solely from a special fund to be provided for that purpose from the net revenue received by the Mississippi Fair Commission. Such bonds shall bear date or dates, be in such denomination or denominations, bear interest at such rate or rates, provided that the bonds of any issue shall not bear a greater overall maximum interest rate to maturity than that allowed in Section 75-17-103, be payable at such place or places within or without the State of Mississippi, shall mature at such time or times, be redeemable prior to maturity at such time or times and upon such terms, with or without premium, shall bear such registration privileges, and shall be substantially in such form, all as shall be determined by the State Bond Commission. Such bonds shall mature in annual installments beginning not more than three (3) years from date thereof and extending not more than twenty (20) years from date thereof. Such bonds shall be signed by the Chairman of the State Bond Commission, or by his facsimile signature, and the official seal of the State Bond Commission shall be affixed thereto, and attested by the Secretary of the State Bond Commission. The interest coupons, if any, to be attached to such bonds or other certificates thereon may be executed by the facsimile signatures of said officers. Whenever any such bonds shall have been signed by the officials herein designated to sign the bonds who were in office at the time of such signing but who may have ceased to be such officers prior to the sale and delivery of such bonds, or who may not have been in office on the date such bonds may bear, the signatures of such officers upon such bonds and coupons shall nevertheless be valid and sufficient for all purposes and have the same effect as if the person so officially signing such bonds had remained in office until the delivery of the same to the purchaser or had been in office on the date such bonds may bear. No bonds shall be issued under the authority of this section prior to February 1, 1983; thereafter such bonds may be issued provided that the expansion and other improvements of the Mississippi Industrial Showcase and Trade Mart Building shall have priority in the use of the proceeds of such bonds and provided that the Department of Finance and Administration has approved plans to increase the size of such building by at least fifty percent (50%).

Miss. Code Ann. § 69-5-17 Revenue bonds; sale, payment and redemption.

The State Bond Commission may sell the bonds referred to in Section 69-5-15 in such manner and for such price as it may determine to be for the best interest of the State of Mississippi, but no such sale shall be made at a price less than par plus accrued interest to date of delivery of the bonds to the purchaser. Notice of the sale of any such bonds shall be published at least one (1) time not less than twenty-one (21) days prior to the date of sale and shall be so published in one or more newspapers in Jackson, Mississippi, and having general circulation within the State of Mississippi, and in one or more other newspapers or financial journals as may be directed by the State Bond Commission. The State Bond Commission, when issuing any bonds under the authority of Sections 69-5-11 through 69-5-27, shall provide that bonds maturing ten (10) years after the date of the issuance of such bonds may, at the option of the State Treasurer of the State of Mississippi, be called in for payment and redemption on any interest payment date thereafter prior to maturity.

Miss. Code Ann. § 69-5-19 Revenue bonds; disposition of proceeds; additional bonds in case of deficit.

The proceeds of bonds sold pursuant to Section 69-5-17 shall be paid into the state treasury to the credit of a special fund known as the State Fair Fund, and shall be used solely for payment of the cost of the project or combined projects, and shall be disbursed upon order of the State Building Commission under such restrictions, if any, as the resolution authorizing the issuance of the bonds may provide. Provided, however, that any surplus in the State Fair Fund over and above the requirements to meet the payments on outstanding bonds and interest thereon when due may, in the discretion of the State Bond Commission, be invested in United States Government bills, notes or bonds, Mississippi General Obligation Bonds, Mississippi Revenue Bonds, Mississippi State Highway Bonds, or in bonds of any municipality or any county in Mississippi; and, upon the sale thereof, the entire proceeds of the sale, including all earnings from the investment, shall be paid into the State Fair Fund. If the proceeds of bonds sold pursuant to Section 69-5-17, by error of calculation or otherwise, shall be less than the cost of the project or combined projects, unless otherwise provided in the resolution authorizing the issuance of the bonds, additional revenue bonds may in like manner be issued to provide the amount of such deficit which, unless otherwise provided in the resolution authorizing the issuance of the bonds, shall be deemed to be one of the same issue and shall be entitled to payment from the same fund without preference or priority of the bonds first issued for the same purpose; provided, that in no event shall the outstanding bonds total more than Seven Hundred Fifty Thousand Dollars ($750,000.00). If the proceeds of the bonds of any issue shall exceed the amount required for the purpose for which the bonds were issued, the surplus shall be paid into the fund established for the payment of the principal of and the interest on such bonds.

Miss. Code Ann. § 69-5-21 Revenue bonds; state not obligated by issuance.

Revenue bonds issued under the provisions of Sections 69-5-15 and 69-5-19 shall not be deemed to constitute a debt of the State of Mississippi or a pledge of the full faith and credit of the state, but such bonds shall be payable solely from the special revenues provided therefor as hereinabove set forth, and the issuance of such revenue bonds shall not directly, indirectly, or contingently obligate the state to levy or pledge any form of taxation whatever therefor, and all such bonds shall contain recitals on their face substantially covering the foregoing provisions of this section.

Miss. Code Ann. § 69-5-23 Revenue bonds; negotiability.

All bonds issued under the provisions of Sections 69-5-15 and 69-5-19 shall constitute negotiable instruments within the meaning of the Uniform Commercial Code of the State of Mississippi.

Miss. Code Ann. § 69-5-25 Revenue bonds; sections constitute full authority for issuance; validation.

Revenue bonds may be issued without any other proceedings or the happening of any other conditions or things than those proceedings, conditions, and things which are specified or required by Sections 69-5-13 through 69-5-25. The bonds authorized under the authority of said sections shall be validated in the chancery court of Hinds County, Mississippi, in the manner and with the force and effect provided now or hereafter by Sections 31-13-1 through 31-13-11, Mississippi Code of 1972, for the validation of county, municipal, school district, and other bonds. The necessary papers for such validation proceedings shall be transmitted to the State Bond Attorney by the secretary of the State Bond Commission, and the required notice shall be published in a newspaper in the City of Jackson, having a general circulation within the State of Mississippi. Any resolution providing for the issuance of revenue bonds under the provisions of Sections 69-5-13 through 69-5-25 shall become effective immediately upon its adoption by the State Building Commission and need not be published or posted, and any such resolution may be adopted at any regular, special, or adjourned meeting of the State Building Commission by a majority of its members.

Miss. Code Ann. § 69-5-27 Mississippi Fair Commission authorized to borrow.

The Mississippi Fair Commission, created by Section 69-5-1, shall have the power and authority, in its discretion, to borrow money from any bank or banks in an amount not in excess of Two Hundred Thousand Dollars ($200,000.00), to be used for the repair, renovation or maintenance of buildings located at the Mississippi State Fairgrounds. The Fair Commission may use any funds accruing to it to service and retire said indebtedness. Such loan shall not exceed a term of ten (10) years and shall bear interest at a rate not in excess of that provided for in Section 75-17-101. Any loan secured under the provisions of this section shall be approved by the State Bond Commission.

Miss. Code Ann. § 69-5-29 Free passes prohibited.

The Mississippi State Fair Commission may by regulation establish policies for the issuance of free passes. These policies shall not prohibit officials of the fair or designated authority from entering said places for inspection purposes; shall not apply to press reporters designated to report news items; and shall not prohibit the commission from declaring specified days, such as Press Day, Legislator’s Day, or any other special day.

Miss. Code Ann. § 69-5-31 Mississippi Fair Commission authorized to hire certain law enforcement officers to provide security on state fairgrounds; powers, duties and responsibilities of officers.

The Mississippi Fair Commission is authorized to hire and designate area law enforcement officers on a contractual basis to provide security and to enforce all laws of the State of Mississippi on the Mississippi State Fairgrounds Complex. All officers must have attended and satisfactorily completed the training course required for law enforcement officers at the Law Enforcement Officer’s Training Academy or an equivalent facility. All officers must be current with this certification. A complete record of all law enforcement training of each employee will be maintained in each employee’s record of employment. Furthermore, the Mississippi Fair Commission may enter into a contract with any certified law enforcement officer to provide security to the Mississippi Fair Commission with jurisdiction to enforce all laws of the State of Mississippi on property known as the “Mississippi State Fairgrounds Complex” and any and all of its outlying buildings and property. All officers while in performance of their duty on the premises or at any of the facilities under the direction or control of the Mississippi State Fair Commission and public property immediately adjacent to such facilities shall: Be required to dress in uniforms prescribed by the Mississippi State Fair Commission; and Be authorized to carry weapons. Employees designated as officers shall be duly sworn and vested with authority to bear arms and make arrests, and shall exercise primarily the responsibilities of the prevention and detection of crime, the apprehension of criminals, and the enforcement of the ordinances and policies of the Mississippi State Fair Commission, a political subdivision of the State of Mississippi. Employees designated as such officers shall be considered law enforcement officers within the meaning of Section 45-6-3.

Miss. Code Ann. § 69-5-101 Mississippi Livestock Show; creation; directors.

In order to encourage and promote the raising of livestock and dairy stock in the state, there is hereby created a body politic and corporate to be hereafter known as “Mississippi Livestock Show” which said body politic and corporate shall be under the management and control of the commissioner of agriculture and commerce, director of extension service, and president of Mississippi Livestock Council, hereinafter designated as directors, who shall serve without compensation.

Miss. Code Ann. § 69-5-103 Livestock show districts.

For the purposes of this article, the State of Mississippi is hereby divided into five (5) livestock show districts, as follows: The Northwest District, which shall embrace the Counties of Coahoma, DeSoto, Grenada, Lafayette, Marshall, Panola, Quitman, Tallahatchie, Tate, Tunica and Yalobusha Counties. The place for holding the livestock show shall be at Batesville, in Panola County. The North Delta District, which shall embrace the Counties of Attala, Bolivar, Carroll, Holmes, Humphreys, Issaquena, Leflore, Montgomery, Sharkey, Sunflower and Washington Counties. The place for holding the livestock show shall be at Greenwood, in Leflore County. The Northeast District, which shall embrace the Counties of Alcorn, Benton, Calhoun, Chickasaw, Choctaw, Clay, Itawamba, Lee, Lowndes, Monroe, Noxubee, Oktibbeha, Pontotoc, Prentiss, Tippah, Tishomingo, Union, Webster and Winston. The place for holding the livestock show shall be at Verona, in Lee County. The Southwest District, which shall embrace the Counties of Adams, Amite, Claiborne, Copiah, Franklin, Hinds, Jefferson, Lawrence, Leake, Lincoln, Madison, Neshoba, Newton, Pike, Rankin, Scott, Simpson, Smith, Walthall, Warren, Wilkinson and Yazoo. The place for holding the livestock show shall be at Jackson, in Hinds County. The Southeast District, which shall embrace the counties of Clarke, Covington, Forrest, George, Greene, Hancock, Harrison, Jackson, Jasper, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Marion, Pearl River, Perry, Stone and Wayne. The place for holding the livestock show shall be at Hattiesburg, in Forrest County.

Miss. Code Ann. § 69-5-105 Holding of livestock shows.

There shall be held at the place named in each district a livestock show once each year at a time to be fixed by the directors, and under the supervision and rules and regulations promulgated by said directors at which the owners of livestock within the district where the livestock show is held may exhibit and compete for prizes or awards offered by the directors of such livestock shows or for prizes or awards offered by any person or corporation, through the directors, upon complying with the regulations governing such livestock show. If the building for holding the livestock show in the place designated in Section 69-5-103 is damaged or destroyed by fire, storm or other disaster, then the directors are authorized to allow for holding the show at another place in the district until building in the designated place be repaired or reconstructed.

Miss. Code Ann. § 69-5-107 Dairy shows.

Dairy shows shall be held, in addition to the livestock shows, each fall at Verona in Lee County, at Newton in Newton County, Tylertown in Walthall County, and at Purvis in Lamar County, and each summer at the Neshoba County Fair in Neshoba County, and any person in the state is entitled to participate in any of the dairy shows. The dairy shows shall be supervised and handled in the same manner as provided for livestock shows in Section 69-5-105, and each of the five (5) dairy shows herein provided for shall receive such part of the monies appropriated for the Mississippi Livestock Show as shall be specified in the act making such appropriation.

Miss. Code Ann. § 69-5-109 Roundup shows.

A roundup show shall be held, in addition to the livestock and dairy shows, once each year at a time and place to be fixed by the directors mentioned in Section 69-5-101, and under the supervision and rules and regulations promulgated by said directors. At such roundup show the owners of any livestock, who have won prizes or awards within the immediately preceding twelve months in any of the livestock or dairy shows referred to in this article may exhibit such livestock and compete for prizes or awards offered by the directors of such livestock shows or for prizes or awards offered by any person or corporation, through the directors, upon complying with the regulations governing such roundup show. The roundup shall be held in the district agreeing to pay the expense thereof.

Miss. Code Ann. § 69-5-111 Prizes or awards.

The directors mentioned in Section 69-5-101 are hereby authorized to accept and hold for the use of the Mississippi Livestock Show or the dairy shows or the roundup show any appropriation, donation, or other fund donated to or to be awarded as prizes or awards under regulations promulgated by the directors.

Miss. Code Ann. § 69-5-113 Supervisors may appropriate money in aid of livestock shows.

The board of supervisors of any county in Mississippi is hereby authorized, in its discretion, to appropriate money out of the general fund of the county, not to exceed the sum of One Thousand Dollars ($1,000.00) annually, to aid in the payment of premiums and awards made and given by livestock shows located, held and operated in the livestock show district in which such county is embraced and included, as provided in Section 69-5-103, and to help defray the expenses of such livestock shows. Any funds appropriated, as provided in the first paragraph hereof, may be paid over to the directors of such livestock show, or to the local committee in charge of such livestock show, as the board of supervisors may determine; and such funds shall be used in helping to pay for prizes or awards offered at such show and other expenses incurred in promoting and carrying out such livestock shows.

Miss. Code Ann. § 69-5-114 Certain livestock shows to be held at no charge for use of facilities

In any livestock facility constructed, renovated or expanded with funds from the grant program authorized under Section 18, Chapter 530, Laws of 1995, the members of the Future Farmers of America, the 4-H Club, the Junior Livestock Association, the Mississippi Cattlemen’s Association and the United States Pony Club, Inc., may hold up to three (3) animal or livestock shows or sales per year per facility at no charge for use of the facility or for utilities.

Miss. Code Ann. § 69-5-115 Mississippi Delta Livestock Fair Association; creation; holding of livestock shows; prizes and awards.

In order to encourage and promote the raising of livestock in the State of Mississippi there is hereby created a body politic and corporate to be hereinafter known as “Mississippi Delta Livestock Fair Association,” which said body politic and corporate shall be under the management and control of the commissioner of agriculture and commerce, director of extension service, and president of the Mississippi Livestock Association, hereinafter designated as directors, who shall serve without compensation. The Mississippi Delta Livestock Fair Association shall each year, at a time to be fixed by the directors, and under the supervision and rules and regulations promulgated by said directors, hold a livestock show at Greenwood in Leflore county, for the counties of Bolivar, Carroll, Coahoma, Holmes, Humphreys, Issaquena, Leflore, Sharkey, Sunflower, Washington, Yazoo, Tallahatchie, and Montgomery, at which the owners of livestock within said counties may exhibit and compete for prizes or awards offered by the directors of the said Mississippi Delta Livestock Fair Association, or for prizes or awards offered by any person or corporation through said directors, upon complying with the rules and regulations governing such livestock show. No owner of livestock who has competed for a prize at any of the district livestock shows provided for in Section 69-5-105, during the current year, shall be eligible to compete for a prize at the show herein provided for in that year; and likewise, no one who competed for a prize at the show herein provided for during the current year shall be eligible to compete for a prize at any of the said district livestock shows during the current year. The directors are hereby authorized to accept and hold for use at the Mississippi Delta Livestock Fair Association any appropriations, donations, or other funds designated to or to be awarded as prizes or awards under regulations promulgated by the directors.

Miss. Code Ann. § 69-5-117 Mississippi Delta Livestock Fair Association; appropriations by supervisors.

The board of supervisors of any of the counties composing the Mississippi Delta Livestock Fair Association, as provided by Section 69-5-115, is authorized and empowered within its discretion to appropriate not exceeding fifteen hundred dollars per annum out of the general funds of such counties or as hereinafter provided for the purpose of maintaining and supporting the said Mississippi Delta Livestock Fair Association, and to aid in payment of premiums and awards given by livestock shows held by said association in said livestock district, and to help defray the expenses of such livestock shows; and any funds appropriated for the purpose herein provided may be appropriated by the board direct for the purpose herein mentioned, or the board may pay such funds direct to the directors of said livestock fair association, and said funds shall be used exclusively for the purpose herein mentioned; and if said funds are paid to the directors of said livestock fair association, then said funds shall be used exclusively by the directors of the livestock fair association for the purpose of maintaining and supporting the livestock fair association, and to aid in the payment of premiums and awards given by livestock shows held by said association in said district; and in the event said funds are appropriated and paid over to the directors of said association, it shall be the duty of said directors to keep a strict account of how such funds are used for that association, and they are hereby required to render to the board an itemized statement annually of all expenditures made by it under this section.

Miss. Code Ann. § 69-5-119 Mississippi Delta Livestock Fair Association; supervisors may levy tax.

The board of supervisors of all counties in this state, composing the Mississippi Delta Livestock Fair Association as provided in Section 69-5-115 is authorized and empowered, in its discretion to levy annually a special tax of not exceeding one-fourth of a mill on the dollar, on all of the taxable property of the county, for the purpose of deriving sufficient funds for the purpose of maintaining and supporting the Mississippi Delta Livestock Fair Association, and to aid in the payment of premiums and awards given by livestock shows conducted by said association in said district, and to help defray the expenses of such livestock shows of said district. All revenue derived from such tax levy, shall be covered in a special fund of the county to be known as, “Mississippi Delta Livestock Fair Association Fund,” and shall be used exclusively for the purpose herein mentioned. However, the levy made under the terms of this section shall not be considered in making disbursements under Sections 27-33-1 through 27-33-65, Mississippi Code of 1972.

Miss. Code Ann. § 69-5-121 Bulls for breeding; maintenance by certain counties; defrayal of expenses.

For the purpose of promoting, fostering and encouraging the upgrading and improving of livestock, any county with an assessed valuation of Fifteen Million Dollars ($15,000,000.00) or more, and designated as a place for the holding of a livestock show, by the provisions of Section 69-5-103, may upon the order of the board of supervisors purchase, keep, maintain or sell bulls for breeding purposes, but not more than five (5) such bulls may be owned by any such county at any one (1) time. The board of supervisors shall employ a proper and suitable person qualified by training and experience to aid, advise and assist livestock growers in the development of pastures, upgrading of livestock, or in any way helpful to encourage and promote the raising of livestock and who shall handle, care for, look after and be responsible for the bulls so bought, and such employee shall be charged with the duty of carrying out the provisions of this section in accordance herewith, and shall be paid such salary and expense as the board of supervisors may order, all of said sums to be paid out of the general funds of the county. Such bulls shall be placed at convenient locations over the county under suitable maintenance contracts for their care and upkeep, and shall be available at all reasonable times to farmers and stock growers upon the payment of a nominal charge for the purpose solely of assisting in defraying the expense of such care and upkeep, the amount of such fees governed solely by such maintenance costs, and to be fixed at the discretion of the board of supervisors. The board of supervisors shall make such rules and regulations for the services of said bulls as shall be for the best interests of the farmers and stock growers. The board of supervisors may set aside, appropriate and expend moneys from the general fund to pay the cost of employing such person and all expenses incidental to his employment and for the purchase of bulls for breeding purposes and to provide for the care and maintenance of such bulls and for defraying any and all expense necessary to carry out the intent of this section.