Miss. Code § 59-13-1
The board of supervisors of any county in the State of Mississippi, bordering on the Mississippi Sound or Gulf of Mexico, having an assessed valuation in excess of eight million dollars ($8,000,000.00) according to the last completed assessment; and any county in the state bordering on the Mississippi Sound or Gulf of Mexico having an assessed valuation of less than five million dollars ($5,000,000.00), according to the last completed assessment, be, and it is hereby authorized, in its discretion, and subject to complying with the provisions of this chapter, to use and expend for public harbor improvements, harbor development, breakwaters, wharves and docks, recreational centers and all buildings in connection therewith deemed necessary or appropriate by such board, and for the purchase of necessary lands and rights of way in the county or in any supervisor's district therein bordering on the Mississippi Sound or Gulf of Mexico, any funds received from the sale of bonds issued under the provisions of this chapter.
Miss. Code § 59-13-1