Requirement and procedure for tax levy generally.

Miss. Code Ann. § 55-19-7
in effect
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In order to become a permanent member county of the district, the board of supervisors shall levy a tax not to exceed two (2) mills on all of the taxable property of the county after a mandatory election is held on the question within the county. No more than sixty (60) days after the organizational meeting of the district, the board of supervisors of each of the member counties shall adopt a resolution calling a mandatory election to be held on a day certain on the question of levying or not levying up to two (2) mills on all taxable property of the county. The resolution shall be published in a weekly newspaper published in the county and, in the board’s discretion, also published in a daily newspaper published in the county, once each week for three (3) consecutive weeks with the last publication being not less than ten (10) and not more than thirty (30) days prior to the date for the mandatory election on the proposition of the ad valorem tax levy described above. The election shall be held and conducted so far as practical in the manner provided by general law for conducting general elections. At such election all qualified electors of the county may vote. The ballots used at such election shall have printed thereon a brief statement of the amount and purpose of the proposed tax levy and the words “FOR THE TAX LEVY” and “AGAINST THE TAX LEVY,” and the voter shall vote by placing a cross (x) or a check mark (Π) opposite his or her choice on the proposition. It is hereby declared that a majority of the votes cast at such election shall be necessary before the tax can be levied and the county become a permanent member of the Bienville Recreational District. When the returns of the election have been canvassed and the results determined by the county election commission, the election commission shall certify the results to the board of supervisors which shall, in turn, adjudicate the results of the election and enter an appropriate order upon its minutes declaring that said millage shall be levied when the next annual county tax levies are to be made, or enter an appropriate order upon its minutes declaring that such millage shall not be levied. No additional election shall be held on the proposition until the lapse of one (1) year.

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