Miss. Code § 65-19-23
Such election shall be held so far as practicable in accordance with the laws regulating general elections in this state; however, in order to authorize the creation of such proposed road district, a majority of the qualified electors residing in such territory shall vote in favor of such creation. When the election commissioners of the county shall have received returns of said election and have declared the result thereof, they shall, after having canvassed the same, forthwith make returns of said election to the board of supervisors by filing with the board of supervisors a certificate stating the number of votes cast in favor of the creation, the number of votes cast against the creation, and the number of qualified electors residing in the territory proposed to be created into a road district. The number of qualified electors residing in said territory shall be determined at the meeting of the election commissioners first preceding said election, as required by Section 23-5-79, Mississippi Code of 1972. At its next meeting after it has received said returns, the board of supervisors shall adjudicate whether or not a majority of the qualified electors of the territory have voted in favor of the creation of said road district, from the findings of the election commissioners as herein required.
Should the result of such election show that it has carried in favor of the creation of the district by a majority vote of the qualified electors residing in the proposed district, then it shall be the duty of the board of supervisors to issue the bonds of such district in the necessary amount, not to exceed ten percent (10%) of the assessed value of all taxable property of the district. The amount within this limit shall be fixed by the commissioners hereinafter provided for, subject to the approval of the board of supervisors, such bonds to be issued and sold either all at one time or in installments from time to time as funds are needed for the construction of such highway or highways, in the discretion of the commissioners and the board of supervisors. Any county, supervisor's district, part of supervisor's district, or districts which have heretofore issued bonds in said county, supervisor's district, parts of supervisor's district, or districts for road purposes may, under the provisions of this chapter and in pursuance thereof, issue bonds in addition to those already issued, provided that the total amount of bonds for road purposes outstanding and to be issued shall not exceed ten percent (10%) of the assessed value of all the taxable property of the district.
Miss. Code § 65-19-23