(1) In addition to any other authority granted by law, the Boards of Supervisors of Tate, Panola, Lafayette and Yalobusha Counties may levy a special ad valorem tax annually in an amount not to exceed two (2) mills on all taxable property within their county to carry out the provisions of this article. A tax levied pursuant to this section shall be in addition to all other tax levies provided by law. Any millage imposed pursuant to this section must be excluded from the ten percent (10%) increase limitation under Section 27-39-321, Mississippi Code of 1972, and any other limitation on the increase of ad valorem taxes. The taxes levied pursuant to this section may be levied only for specific purposes and must cease to be levied when the debt of the cooperative is eliminated for the specific purpose for which it was levied.
(2) Before the special ad valorem tax authorized by this section may be imposed or increased after it initially is imposed, the board of supervisors of the county that desires to impose or increase the tax must adopt a resolution declaring its intention to levy the tax and setting forth the amount of the tax or its intention to increase the tax setting forth the amount of the increase. Notice of the proposed tax or increase must be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in the county. The first publication of the notice must be made not less than twenty-one (21) days before the date fixed in the resolution on which the tax is to be imposed or increased, and the last publication of the notice must be made not more than seven (7) days before such date.