A county may, by resolution spread upon its minutes, enter into a road maintenance agreement with a taxpayer that is eligible for the reduced severance tax levied pursuant to Section 27-25-503(1)(c) or 27-25-703(1)(b).
Road maintenance agreements with certain taxpayers
Miss. Code Ann. § 19-13-22, under Contracts, Claims and Transaction of Business with Counties.
Miss. Code Ann. § 19-13-22