Miss. Code § 69-27-21
The committee shall publish the results of a referendum held pursuant to the provisions of this article and shall thereafter consider and determine whether the operation of the district within the defined boundaries is administratively practicable and feasible. If the committee shall determine that the operation of such district is not administratively practicable and feasible, it shall record such determination and deny the petition. If the committee shall determine that the operation of such district is administratively practicable and feasible, it shall record such determination and shall proceed with the organization of the district in the manner hereinafter provided. In making such determination the committee shall give due regard and weight to the attitude of the owners and operators of lands lying within the defined boundaries, the number of landowners eligible to vote in such referendum in favor of the creation of the district to the total number of votes cast, the approximate wealth and income of the landowners of the proposed district, the probable expenses of carrying on erosion-control operations within such district, and such other economic and social factors as may be relevant to such determination, having due regard to the legislative determinations set forth in Section 69-27-3, but the committee shall not have authority to determine that the operation of the proposed district within the defined boundaries is administratively practicable and feasible unless at least a majority of the votes cast in the referendum upon the proposition of creation of the district shall have been cast in favor of the creation of such district. In the event a majority of the votes cast in the referendum shall not have been cast in favor of the creation of such district, then in no event shall any of the expenses incident to the conduct of the referendum, investigation or other proceedings had in connection therewith be assessed against any party other than such parties as signed the original petition.
Miss. Code § 69-27-21