Miss. Code § 65-33-37
The board of supervisors may agree with any municipality or sea wall district that the county be assessed for its pro rata share of the construction and maintenance of sea walls. The assessment shall be paid each year by the county for whatever period agreed upon by the board of supervisors and the sea wall district or municipality.
Where any municipality has issued bonds and constructed road protection, such as is contemplated by this chapter, which protection is, or shall become, a part of the general scheme to protect roads, streets, or highways from tidewater in said county, the board of supervisors may use the funds derived under Sections 65-33-47 and 65-33-49 for the payment and retirement of said bonds, or for such portion thereof as the board may deem equitable and just, and to refund upon an equitable and just basis to municipal property owners who have paid direct special improvement taxes to municipalities for sea wall or road protection, which sea wall or road protection is or shall become a part of the general road system of the county; and said payments may be made in yearly installments.
Miss. Code § 65-33-37